关键字：

  2025年10月15日，由中国人民大学经济学院、中国人民大学中国经济改革与发展研究院主办的中国经济改革与发展前沿系列讲座第十八期将在中关村校区明德主楼734会议室（线下）、通州校区经济学部楼610报告厅（线上）开讲。本次讲座特邀北京大学国家发展研究院助理教授王轩担任主讲人。

主讲人简介：  

  Xuan Wang graduated from the University of Michigan, obtaining a Ph.D.in Economics in 2021, and joined the National School of Development, Peking University in September of the same year. His main research fields are public finance and applied microeconomics, centering on how tax system impacts firm and individual behavior. Specifically, he focuses on value-added tax, tax enforcement, and how tax policies affect firm innovation. He is also interested in how public policy and industrial policy affect firm performance. His papers have been published or accepted in journals such as Policy Studies Journal, International Tax and Public Finance, Canadian Journal of Economics, Journal of Economic Behavior and Organization, Economic Journal and International Studies Quarterly.

文章摘要 

  We study how Chinese local governments translate promotion incentives into fiscal policy by selectively lowering effective corporate income tax rates for locally important firms. Using firm level data from the National Tax Survey Data, we document that firms in the local top decile pay lower rates. We exploit several quasi-experimental shocks and leadership turnover to rule out alternative explanations. The evidence is consistent with disciplined favoritism aligned with performance goals rather than collusion. We provide microfoundations for cadre incentives under fiscal federalism and recast sub-national tax competition as targeted support for incumbent local champions.

讲座时间

10月15日（周三）12:00-13:00

讲座地点

中国人民大学中关村校区明德主楼734（线下）

通州校区济学部楼610报告厅(线上）

主题

Big Fish in Small Pond: State-Business Alliances and Performance-Based Preferential Tax in China

主办单位

中国人民大学经济学院  

中国人民大学中国经济改革与发展研究院

主讲人

北京大学国家发展研究院助理教授 王轩