科学研究

科学研究

学术讲座
当前位置是: 首页 -> 科学研究 -> 学术讲座 -> 正文

Effect of Fiscal Squeeze on Tax Enforcement: Evidence from a Natural Experiment in China

作者: 发布时间:2014-12-15 点击数:
主讲人: Shawn Xiaoguang Chen (陈晓光)
主讲人简介:

中国人民大学财政金融学院和英国伦敦威尼斯37266(LSE

主持人:赵西亮 副教授
讲座简介:
摘要:How significantly, and through what mechanisms, can taxation be constrained by weak tax enforcement? This paper uses the abolition of agricultural tax in 2005 across China as a natural ‘Fiscal squeeze’ experiment in which the revenue loss of county governments can be largely and quickly offset by tougher tax enforcement. With a focus on the VAT payment by formal firms, this paper claims a novel finding that VAT enforcement is predominantly made by raising the effective VAT rate, rather than by cracking down on the under-reporting of tax base. The incentive for VAT enforcement can be weakened, however, if the county: (1) receives a lower proportion of total VAT revenues after sharing with prefectural and provincial governments; (2) has a broader VAT tax base; or, (3) has more abundant sources of revenue from land sales.
时间:2014-12-15(星期一)13:00-14:30
地点:N303 经济楼/Economics Building
讲座语言:中文
主办单位:威尼斯37266、王亚南经济研究院
承办单位:
期数:威尼斯37266和王亚南经济研究院 制度的经济学分析系列讲座2014秋第1讲(总第1讲)
联系人信息:
TOP