题目：Local Corporate Taxes and the Geography of Foreign Multinationals

主讲人：王子

时间：2023年04月07日（周五）12:00-13:30

地点：北京师范大学珠海校区励耘楼B312

摘要：

We study the implications of the presence of foreign multinationals on regional corporate tax policies of a country. We develop and estimate a quantitative spatial model with multinational production (MP) and local corporate taxes. Exploiting China's corporate tax reform in 2008, we find that firm productions across regions within China are twice as footloose as they are across countries. The counterfactual analysis shows that (i) China's 2008 corporate tax reform shifted foreign-firm productions to western provinces and increased Chinese welfare by 0.80%; (ii) regional tax competition would significantly reduce China's corporate tax revenue, lowering the welfare by 7.75%; (iii) the optimal corporate tax schedule would increase Chinese welfare by 3.28%. Finally, without the presence of foreign multinationals, the welfare loss from regional tax competition would be 6.04%, while the gain from the optimal corporate taxes would be only 0.08%.

报名：https://www.wjx.cn/vm/PAPEGRd.aspx#

个人简介：

上海财经大学商学院副教授。美国宾夕法尼亚州立大学经济学博士，北京大学经济学硕士、学士。2020年至今担任上海财经大学商学院国际商务硕士（MIB）学术主任。现任上海市世界经济学会青年专委会秘书长，中国致公党上海市经济委员会委员。王教授在Journal of International Economics, Journal of Monetary Economics, Journal of International Money and Finance等国外SSCI顶级期刊发表多篇论文。研究方向为国际贸易、跨国投资以及中国经济增长。