为迎接深圳大学40周年校庆，金融科技学院持续开展一系列学术讲座。2023年6月21日下午，学院邀请哈尔滨工业大学（深圳）陈晓平副教授作专题学术讲座。本次讲座由金融科技学院祁涵助理教授主持。


陈晓平以“Export Liberalization and Domestic Tax Enforcement Evidence from VAT in China”为主题，重点介绍其近期的研究成果，主要内容如下：How external trade policies may shape domestic tax enforcement? Using data on Chinese firms' value-added tax (VAT) payment, we empirically investigate whether export liberalization affects firms' effective VAT rates. Adopting a trade policy uncertainty shock upon China's accession to the World Trade Organization (WTO) as the identification strategy, our difference-in-difference estimation shows that export liberalization significantly decreases the firm-level effective VAT rate in liberalized industries relative to others. We find that export liberalization mainly shifts the right tail of the industry-wise VAT rate distribution to the left. This finding remains statistically significant throughout a series of robustness checks. Further analyses suggest two underling mechanisms. First, export liberalization allows firms to export more to exploit the existing VAT rebate policy. Second, though lack of direct support, several pieces of evidence suggest that local governments relax VAT enforcement upon export liberalization.。

讲座结束后，陈晓平还与学院师生进行了深入交流，现场学术交流气氛踊跃。


主讲嘉宾介绍：

陈晓平副教授，本科毕业于清华大学，博士毕业于Boston College。现任哈工大深圳副教授，归国前任教于南洋理工大学。研究领域为国际贸易，文章发表于Journal of Development Economics, World Economy, Review of International Economics等国际一流期刊上。