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文澜公共经济青年学者论坛:第58-60期
来源:中国收入分配研究中心    编辑:ZWT    时间:2018-11-19    点击数:32

   

主办单位:中南财经政法大学财政税务学院

          中南财经政法大学中国收入分配研究中心

时 间:20181123(周五) 9:00-12:00

地 点:文泉北601会议室

主持人:田彬彬 副教授


讲座题目How Does the Substitution of VAT for GRT Affect Firms’ Outsourcing Behavior and Production Efficiency: Evidence from China

摘要:The replacement of gross receipt tax (GRT) with value added tax (VAT) is an important phenomenon in the past half century. The conventional theory predicts that this kind of tax reform can reduce vertical integration, raise production efficiency, and potentially improve industrial structure. Yet there is surprisingly little empirical evidence for these predictions. This paper exploits the tax reform that replaced the GRT with VAT for service industry in China and apply difference-in-difference framework to estimate the causal effect of a GRT-to-VAT tax reform. We find evidence consistent with the predictions. First, the tax reform increases the probability and the intensity of outsourcing for both manufacturing firms and service firms. The more a given industry relies on the treated service industry in production, the more the industry outsources after the tax reform. Second, the reform increased total factor productivity of both the manufacturing and service firms. Third, the tax reform boosted the sales of the service industry and allocated more resources to service industry, meaning that the tax reform promoted the growth of service industry that is underdeveloped in China.

报告时间:9:00-10:00

报告人:李艳,中央财经大学经济学院讲师。2018年获得清华大学应用经济学博士学位,研究领域为公共经济学和国际贸易。近年来在《经济研究》、《管理世界》和《中国软科学》等期刊上发表论文多篇,并担任《经济研究》等期刊匿名审稿人。


讲座题目:对国有资本经营预算小规模之谜的一个解释

摘要:中国预算包括一般公共预算、政府性基金预算、国有资本经营预算和社会保险基金预算四本预算。从实践发展来看,国有资本经营预算收入占四本预算收入之和不足1%,与国有经济在市场经济中的占比严重不符,直接影响国有资本经营预算的监督职能。为什么国有资本经营预算呈现出这种极小规模特征?为回答这一问题,在分析国有资本经营预算收入基本构成的基础上,本文从国企利润角度出发,检验了利润提取对国有控股企业利润的影响。结果表明,税后利润提取比例的提高会显著降低国有控股企业的净利润规模,这一效应随着企业控股权的提高而有所增强。机制检验证实了这一影响主要由于国有企业通过调节资产减值损失等方法进行盈余管理。本文对中国国资预算改革具有重要启示:一方面,在逐步提高国有企业利润提取比例的过程中应防范企业的抵触行为,坐实利润提取比例的收入效应;另一方面,国有资本预算监督应从当前的基于利润指标的管理,转向到国有企业收入和成本等指标的监管,扩宽监督范围和深度。

报告时间:10:00-11:00

报告人:席鹏辉,中国社科院财经战略研究院助理研究员,主要研究领域为财政理论与实践。近年来在《经济研究》《世界经济》《中国工业经济》等学术期刊上发表论文,主持国家自然科学基金青年项目、中国博士后科学基金面上资助项目。


讲座题目Education Fever in China: Children’s Academic Performance and Parents’ Life Satisfaction

摘要Chinese parents are well documented for their enthusiasm in children’s education and extremely high expectations for their children’s school academic performance. Built on the data of the national longitudinal survey (China Family Panel Studies) from 2010 to 2014, this paper aims to examine the effect of children’s academic performance on parents’ life satisfaction in China, in light of concerns that a feverish aspiration of education from parents could lead to their anxiety and domestic financial burdens. We document a one unit rise in class ranking of children increasing their parents’ life satisfaction score by four percentage points. In addition, the role of parents’ excess educational involvement has an adverse impact on their life satisfaction. Furthermore, the significant positive relationship between children’s academic performance and parents’ life satisfaction only exists in the middle-income, urban and single-child families. Our study provides a valuable insight on explaining Chinese parents’ obsession with children’s education investment from a socio-economic perspective, and offers some important implications for policy makers in China as well as in other Asian countries with the so-called education fever.

报告时间:11:00-12:00

报告人:鲁元平,中南财经政法大学财政税务学院副教授,中南财经政法大学收入分配研究中心研究员,主要研究领域为劳动经济学、收入分配。近年来在《经济学(季刊)》、《金融研究》、《财贸经济》等期刊发表论文多篇,主持国家自然科学基金青年项目,教育人文社会科学基金青年项目等多项课题。


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