  The fifth Xi Xian Academic Luncheon, co-organised by IIDPF and the School of Public Finance and Taxation, was successfully held on 21 October 2021 in Conference Room 119, Wenqin Building. IIDPF researcher Dr. Xin Wan was the keynote speaker of this academic luncheon and gave a talk entitled "Leader's Capabilities and Organization Efficiency: Evidence from National Taxation Bureaucracy in China". The forum was chaired by IIDPF researcher Dr. Liu Erpeng and attended by more than 30 students and faculty members, including Executive Deputy Director Professor Lu Yuanping, Professor Wu Lei and Associate Professor Zhao Ying from the School of Public Finance and Taxation.
  The economic and social development of the past decades has shown that the ability of leaders to make an impact in an organisation is crucial. Based on inter-provincial tax data and data on listed companies from 1998-2017, Dr Wan Xin examined the impact of the personal capacity of leaders of national tax authorities on the efficiency of tax collection. Through empirical studies, Dr Wan found that the personal competence of tax authority leaders has a significant impact on organisational efficiency, mainly in the efficiency of tax collection. The study further explored the mechanism and found that more capable leaders would exercise strict supervision over corporate tax evasion and avoidance, thus better contributing to the growth of tax revenue and the completion of tax tasks.
  Dr. Wan Xin's presentation captivated the students and faculty in the audience, who actively interacted with each other and discussed in depth the identification method and graphical interpretation of fixed effects. Dr Wan's research provides supporting evidence of the impact of leaders' personal competencies on the efficiency of tax collection and enriches the academic research on tax collection.
