一、主題：Export to Elude

二、主講人：樊海潮，複旦大學經濟學院副教授，香港科技大學經濟學博士。主要研究領域為國際貿易、國際金融、宏觀經濟學。學術成果發表在Journal of International Economics, Review of Economics and Statistics, Economic Journal, Journal of Economic Dynamics and Control, Journal of Comparative Economics等國際一流學術期刊以及《經濟研究》、《經濟學季刊》、《世界經濟》等國内頂尖學術期刊。

三、時間：2018年10月23日（周二），15：00-16：00

四、地點：學院南路校區主樓913會議室

五、主持人：王雅琦，bevictor伟德官网講師

Abstract: How does domestic tax reform affect firms’ export? We address the question via a model in which firms choose their outputs for the domestic and foreign markets optimally under export tax rebates. The model predicts that strengthening domestic tax enforcement has a positive effect on exports when firms are financially constrained. We test the model predictions using detailed firm- and product-level data from Chinese industrial surveys and customs records. Our empirical analysis uses China’s Golden Tax Project, which is an information technology introduced in 2001-2002 that has dramatically reduced the cost of domestic value-added tax (VAT) enforcement. We find that after the adoption of the technology, firms located further away from local tax agencies face a higher increase in their effective VAT rates than those located nearby (the enforcement effect), and thus the former increase their export more than the latter (the elusion effect). We also find that the elusion effect is stronger for firms subject to higher export rebates or more severe financial constraints.