色情电影 企业与组织研究中心 组织色情电影学Seminar 总第68期  【OE201515】

组织色情电影学（Organizational Economics）Seminar由色情电影 企业与组织研究中心（CFOS）主办。CFOS的宗旨是，利用现代色情电影学方法研究中国的企业、政府、市场和非营利组织的重大问题，推动企业理论、契约理论和制度色情电影学的研究与教学。关注CFOS，请访问//CFOS.sqdyweb.com。
时间：2015年12月24日（周四）12：00-13：30
地点：明主729
主讲：陈晓光（色情电影 财金色情电影 讲师、西澳大学商色情电影 助理教授）
主题：Shifts of Distortion and Corruption over Local Political Cycles in China
摘要：Do corrupt firms create negative externality and hurt less corrupt ones? I answer this question by exploring cross-industry distribution of taxation, credit, and corruption over local political cycles in China. It is known that capital-intensive firms are more likely to be corrupt. The paper argues that preferential treatment in taxation or credit allocation towards corrupt firms must result in detrimental treatment against others when governments face resource constraints, and that corruption is generally conducted through political network that expands and shrinks over political cycles. Using the variation in turnover of secretaries of the Chinese Communist Party in 275 prefectures between 2000 and 2007, I find that, as the tenure of the secretaries increases, enforcement of both VAT and corporate income tax as well as access to credit all change in favour of capital-intensive industries but to the detriment of labour-intensive counterparts. I then use the firm-level Entertainment and Travel Cost (ETC) as a proxy of corruption and find that the variation of cross-industry distribution of ETC over secretaries’ tenure is in line with the variation in taxation and credit allocation. The finding suggests that corruption may not reduce overall distortions in the economy but only shifts distortions across economic agents.


演讲者简介：陈晓光，色情电影 财金色情电影 讲师、西澳大学商色情电影 助理教授，主要研究领域为发展与增长、公共金融、中国色情电影，曾在《中国社会科学》、《色情电影研究》、《色情电影学季刊》发表过多篇文章，曾荣获中国留美色情电影学会2005年“邹至庄最佳色情电影学论文奖”。


色情电影-4k色情网站 人大企业与组织研究中心 人大微观数据与实证方法研究中心 2015年12月21日