我院副院长李广众教授分别在《管理世界》、《Journal  of   International  Financial Markets Institutions and Money》发表学术论文。

成果一

论文题目：财政层级改革与税收征管激励重构——以财政“省直管县”改革为自然实验的研究
教师姓名： 李广众教授
刊物名称：管理世界
期刊卷期数：2020年第8期
所有作者：李广众，贾凡胜

论文摘要：
本文基于中国工业企业数据，以财政“省直管县”改革为自然实验，从企业避税的角度考察由财政层级改革带来的市级政府财政压力能否激励其加强税收征管。研究发现，经历财政“省直管县”改革后，市辖区域内企业的避税程度会显著降低，表明面临财政压力，政府会加强税收征管，进而抑制企业避税；这一结论在考虑了动态效应、安慰剂效应、倾向得分匹配+双重差分法（PSM+DID）、测量误差和子样本分析等一系列稳健性之后仍然成立。本文还发现：财政“省直管县”改革对企业避税的影响仅在市级政府拥有征管权限的企业中显著；市级政府土地财政能力会削弱财政“省直管县”改革对企业避税行为的影响。本文的研究丰富了政府财政层级改革及其影响的文献，对于如何重构政府税收征管激励、深化机构和行政体制改革以及提升国家治理能力具有借鉴意义。

成果二

论文题目：Employee protection and the tax sensitivity of wages: International evidence
教师姓名：Li, Guangzhong（李广众教授）
刊物名称：Journal of international Financial Markets,Institutions and Money
期刊卷期数：Vol. 66(C)
所有作者：Li, Guangzhong 、 Wu, Cen 、Zheng, Ying

论文摘要：
This study examines whether employment protection legislation (EPL) affects the tax sensitivity of wages in an international setting. Using data on staggered corporate income tax changes across 18 OECD countries and a difference-in-differences approach, we find that tax hikes have a negative effect but tax cuts have no significant effect on changes in average employee wages. Stringent EPL can reduce the tax burden shifted to employees when the tax rate rises, especially in firms domiciled in countries with weaker investor protection. However, the effects of stringent EPL are insignificant when the tax rate falls. Further analyses show that EPL has more significant effects on the tax sensitivity of wages for more profitable and smaller firms. Our empirical results support the theoretical prediction that when tax-induced rents are distributed among shareholders and employees, the latter benefit from an improved bargaining position through stringent employee protection.