导航
首页 - 活动 - 东财·会计与财务论坛:曾诚
活动
东财·会计与财务论坛:曾诚

报告题目:The Unintended Consequence of Land Finance: Evidence from Corporate Tax Avoidance

报 告 人:曾诚

报告时间: 2020年06月05日(周五)16:00-18:00

报告地点:腾讯会议(会议号:149460363)

主办单位:东北财经大学会计学院

【报告摘要】

Using a large sample of unlisted industrial firms in China, we find novel evidence that a decrease in local governments’ land transfer revenues leads to lower tax avoidance by firms within their jurisdiction. Our result is robust to a battery of sensitivity analyses. The tax-avoidance-reduction effect is stronger in cities with higher land finance dependence and government intervention, and where the political leaders have stronger promotion incentives. However, the effect is moderated for politically connected firms. Further analysis reveals that a decline in land transfer revenues results in stricter tax enforcement, which serves as the mechanism for decreased tax avoidance.

【报告人简介】

Cheng (Colin) Zeng(曾诚),现为曼彻斯特大学Alliance Manchester Business School会计金融系副教授,曾任教于布里斯托大学。他的研究兴趣为基于资本市场的会计研究,特别是政治因素对会计信息质量的影响以及公司社会责任报告等。他的研究成果发表于国际期刊Accounting, Organizations & Society,Journal of Accounting and Public Policy,Journal of Banking and Finance, European Accounting Review等。同时,他担任多本国际期刊的匿名审稿人,包括The Accounting Review、Journal of International Business Studies等。

撰稿:曲琦 审核:刘行 单位:会计学院

新 闻