主办单位：财政税务学院

讲座地点：沙河主教7号楼112

讲座时间：2019年4月24日（星期三）10:00-12:00

主讲人：马光荣

主持人：杨龙见

评议人：汪昊

主讲人简介：马光荣，中国人民大学财政金融学院副教授，北京大学经济学博士，学术成果发表在American Economic Review、Journal of Comparative Economics、《中国社会科学》、《经济研究》、《管理世界》等学术期刊，曾获得中国经济学博士论文奖。

内容提要：Trade liberalization generates winners and losers within a country. How do policies respond? In this paper, we investigate the responses of local governments to tariff liberalization in China. Tariff reductions reduced local fiscal revenue, mainly through lowering tax revenue from value-added tax and corporate income tax. More than 40% of this tax revenue reduction is due to a lower effective tax rate, suggesting that local governments loosened tax collection enforcement to compensate firms adversely affected by tariff cuts. On the other hand, tightened fiscal revenue constrained local government`s ability to provide social welfare programs or public goods, both of which we do not find positive responses.

本讲座由威斯尼斯人专题学术讲座项目资助。

[编辑]：张萌