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華師經(jīng)管學(xué)術(shù)講座第423期(經(jīng)濟(jì))

2022-11-24 10:21:00 來源:院科研辦 點(diǎn)擊: 收藏本文

【題目】Born Guilty? Tax Avoidance of Multi-national Corporations from Tax Havens 

【時(shí)間】11月24日(周四)15:30

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【主講人】游家興 教授

【主持人】吳明琴 教授

【摘要】Do ‘sinful’ firms behave differently when they migrate from one place to the other? Being motivated by this intriguing question, this study examines whether Chinese subsidiaries of the multinational corporations (MNCs) from tax havens conduct more tax avoidance in China than their counterparts from non-tax haven jurisdictions. Contrary to the belief that sin is always a sin, we find that tax havens’ subsidiaries in China engage in less tax avoidance than the subsidiaries of the non-tax haven MNCs. The finding is robust to different measures of tax avoidance. Cross-sectional tests reveal that the observed phenomenon is attenuated when the subsidiaries face great financial constraint or when they experience industry-wide recession. Finally, additional analyses highlight that the observed phenomenon is possibly attributable to subsidiaries’ concern for reputation and stricter tax enforcement imposed by local tax administration. 

【主講人簡(jiǎn)介】游家興,廈門大學(xué)管理學(xué)院教授、博士生導(dǎo)師,廈門大學(xué)管理學(xué)院企業(yè)管理博士,北京大學(xué)光華管理學(xué)院會(huì)計(jì)系博士后,美國霍普金斯大學(xué)Carey商學(xué)院訪問學(xué)者,國家“萬人計(jì)劃”青年拔尖人才,福建省新世紀(jì)優(yōu)秀人才,福建省高層次人才,廈門大學(xué)南強(qiáng)青年拔尖人才,廈門大學(xué)管理學(xué)院群賢計(jì)劃人才,入選福建省會(huì)計(jì)人才庫。近年來已在《Review of Financial Studies》、《Review of Finance》、《Auditing: A Journal of Practice and Theory》、《Journal of Corporate Finance》、《Accounting and Business Research》、《ABACUS》、《The International Journal of Accounting》、《Accounting and Finance》、《Corporate Governance: An International Review》、《Review of Quantitative Finance and Accounting》、《China Journal of Accounting Research》、《經(jīng)濟(jì)研究》、《經(jīng)濟(jì)學(xué)(季刊)》、《管理科學(xué)學(xué)報(bào)》、《金融研究》、《統(tǒng)計(jì)研究》、《數(shù)量經(jīng)濟(jì)技術(shù)經(jīng)濟(jì)研究》、《中國工業(yè)經(jīng)濟(jì)》等重要學(xué)術(shù)刊物上發(fā)表論文60多篇。主要研究方向:公司財(cái)務(wù)、公司治理、資產(chǎn)定價(jià)。目前開設(shè)課程:統(tǒng)計(jì)學(xué)、計(jì)量經(jīng)濟(jì)學(xué)、SAS基礎(chǔ)與金融計(jì)算、實(shí)證財(cái)務(wù)研究方法。研究成果獲2014 MIT Asia  Conference (美國麻省理工學(xué)院亞洲年會(huì))最佳論文獎(jiǎng)、Review of Finance 2021年度最佳論文獎(jiǎng)(Pagano and Zechner Award)、“The Research Training Program of Corporate Governance, Accounting and Corporate Finance”最佳論文獎(jiǎng)、福建省第十屆社會(huì)科學(xué)優(yōu)秀成果一、二等獎(jiǎng)、教育部高校科研優(yōu)秀成果三等獎(jiǎng)、全國統(tǒng)計(jì)優(yōu)秀科研成果二等獎(jiǎng)、福建省統(tǒng)計(jì)局科研成果二、三等獎(jiǎng)、中國會(huì)計(jì)學(xué)會(huì)優(yōu)秀論文三等獎(jiǎng)等多項(xiàng)獎(jiǎng)勵(lì),主持國家自然科學(xué)基金項(xiàng)目(青年與面上)、中國博士后科學(xué)基金項(xiàng)目(面上與特別資助)、教育部人文社科項(xiàng)目、福建省社會(huì)科學(xué)項(xiàng)目和自然科學(xué)項(xiàng)目、國家部委科研課題(國家稅務(wù)總局與國家統(tǒng)計(jì)局)等多項(xiàng)課題。


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