经济学院2018年第四十二次学术研讨会

——宏观经济研讨班（五）

主讲人: 李玮雪 博士研究生

单位：游艇会线路检测中心

题目: The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China（文献汇报）

时间: 2018年11月22日（周四）晚上19:00

地点: 经济学院402会议室

摘要：This paper exploits a tax reform on manufacturing firms in China to study the impact of taxes on firm innovation. The reform switched the corporate income tax collection from the local to the state tax bureau and reduced the effective tax rate by 10%. The reform only applied to firms established after January 2002, allowing us to use regression discontinuity design as the identification strategy. The results show that lower taxes improved both quantity and quality of firm innovation. Moreover, the reform has a bigger impact on firms that are financially constrained and firms that engage more in tax evasion.

经济学院

2018年11月14日