时间：2014年5月9日（周五）下午14:00-15:30
地点：8797威尼斯老品牌203室
嘉宾：行伟波（对外经济贸易大学国际经济贸易学院副教授）
主题：The Vertical and Horizontal Incentives on Local Tax Effort: Evidence from China
摘要：
Tax effort measures a government’s effort in collecting taxes to finance its public expenditure. There are two types of economic and institutional factors that determine the degree of tax effort in literature. Under the empirical framework including these two factors, this study further explores both the vertical and the horizontal determinants of local governments’ tax effort in China. Based on a dataset at provincial level, we find that the effects of economic factors on local tax effort are significantly, while the significance of institutional factors is weak. In addition, fiscal decentralization, as a vertical determinant, is proved to have a significantly positive effect on local tax effort. Fiscal competition, as a horizontal determinant, is also taken into account in tax effort model with a spatial interaction specification to explain the tax competition among local jurisdictions. Results show that besides the economic factors, the incentives of vertical and horizontal determinants on local tax effort are really effective in China.
主讲人介绍：
行伟波，对外经济贸易大学国际经济贸易学院副教授，8797威尼斯老品牌经济学博士，University of Western Ontario经济系访问博士后，主要研究方向为财政学、区域经济学。迄今为止，在Review of Development Economics, China Economic Review, 经济学季刊，管理科学学报等国内外期刊发表论文二十余篇。曾主持或参与国家自科基金、教育部人文社科基金、世界卫生组织委托课题、IDRC青年学者网络计划等十几项研究课题。
