-
首页
-
教学项目展开 / 收起
教学项目
sidenav header background[12月21日]发展经济学workshop
发布日期:2016-12-19 05:41 来源:北京大学国家发展研究院
时间:2016年12月21日14:00-15:30
地点:国家发展研究院万众楼小教室
主讲人:Shawn Chen from The University of Western Australia
Title: Taxational Resource Curse – Evidence from China
Abstract I study the impact of profit margin of mining sectors on the effective tax rates of non-mining firms. Based on the Annual Survey of Industrial Production during 2000 – 2007, the analysis uses composition of mining industries in every county (or prefecture) and profit margin of the same industry in other provinces as instrument of variation in the mining tax base. I find the effective VAT rate of non-mining firms exhibits significant and robust counter-cyclical movement against mining sectors. Similar results also apply to the total effective tax rate and the tax evasion in corporate income tax. Further results show the negative impact of volatility in the effective VAT rate on firm-size distribution and aggregate productivity. The findings suggest the “Taxational resource curse” in China. The study proposes a new mechanism and provides novel evidence as to the “resource curse”. It also helps understand economic predicament and governance in resource-rich regions in China.
Key words: tax administration; effective tax rate; Resource curse
国家发展研究院官方微信
Copyright© 1994-2012 北京大学 国家发展研究院 版权所有, 京ICP备05065075号-1
保留所有权利,不经允许请勿挪用