【财税论坛】2011年第八期（总第35期）
时间：2011-06-25报告题目：税收扭曲与中国制造业全要素生产率损失
时 间：2011年6月29日 星期三 12:00 – 14:00
地 点：明德主楼714
报 告 人：陈晓光
报告内容：
Hsieh and Klenow (2009) (hereafter by HK(09)) find variation in distortions across firms reduced the aggregate TFP enormously in China’s manufacturing sector. The distortions in their paper, however, are unobservable and can only be backed out from the theoretical model. In this paper, we try to push their study forward by gauging the TFP loss caused by the observable tax distortions in China. We first estimate the human capital at the firm level by combining the same firm survey data used by HK(09) and China’s population census in year 2005. Then we use the tax and subsidy data in the firm survey to measure the tax distortions. The paper finds the TFP/output in China’s manufacturing sector could rise by from 4% to 21% within the period 2002-2007, while the effective tax rates in the same period roughly kept constant at 12%.
报告人：陈晓光，中国人民大学讲师。当前研究工作为税收扭曲与市场结构相互作用及其对生产效率和社会福利的影响