讲座题目：Does Information Exchange Matters for Cross-border Tax Evasion? Evidence from Common Reporting Standard
时间：2022年4月21日(周四)11:00-12:30
地点：文沁楼119会议室
主持人：万千博士
主讲人：高思涵博士
中南财经政法大学收入分配与现代财政学科创新引智基地专职研究员，研究方向为国际税收、收入分配、新制度经济学和发展经济学。
内容简介：
In this paper, We use panel data for publicly listing companies in China from 2012 to 2020 to explore whether the tax information asymmetry alleviation will effectively combat profit shifting and cross-border tax evasion. We find that under the introduction of the first multilateral automatic information exchange standard namely the Common Reporting Standard, the effective tax rate significantly increases by 1.6 percentage points and the tax evasion somehow cures. This phenomenon can possibly be explained by the reduction of profit shifting that profit margin reflects significant change though debt shifting and strategic intellectual property location. We also document that the effects are highly related to the investment and asset portfolio as well as the industry category.