主题：离岸外包活动和公司避税

主讲人：李青原教授（武汉大学）

主持人：张程睿副教授

时间：11月13日（周五）上午10:00-11:30

地点：文三栋405室

摘要：

In this paper, we investigate the association between offshoring activities and tax avoidance. We hypothesize that offshoring activities reduce the marginal benefits of tax planning by bringing incremental foreign-market risk exposures. Consistent with this hypothesis, we find that the intensity of offshoring activities is positively associated with the long-run cash effective tax rate. This finding is robust to employing firm fixed effects and the use of IV estimation. The relation is more pronounced when offshoring activities are located in counterparty countries with higher economic and political uncertainty, when the firm has lower ability to pass on shocks, and when the firm has less flexibility in adjusting tax avoidance strategies. Additional analyses show that offshoring activities are positively correlated with tax risks.

主讲人简介：

李青原，武汉大学经济与管理学院教授（珞珈特聘）、博士生导师、哥伦比亚大学访问学者、经济与管理学院副院长，先后入选中组部“万人计划”青年拔尖人才、教育部“长江学者奖励计划”青年学者、教育部“新世纪优秀人才支持计划”、财政部会计领军特殊支持计划、武汉大学人文社科杰出青年学者，兼任国务院学位办全国审计专业学位研究生教育指导委员会委员、教育部会计学专业教学指导分委员会委员等。迄今主持1个国家社会科学基金重大项目、4个国家自然科学基金项目、1个中国博士后基金一等资助项目等，曾在《Review of Financial Studies》、《The Accounting Review》、《Contemporary Accounting Research》、《Journal of Accounting, Auditing and Finance》、《Journal of Banking and Finance》、《Journal of Business Finance & Accounting》、《经济研究》、《管理世界》、《经济学（季刊）》等重要学术杂志上发表学术论文50余篇。

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