Publications
1. Lixing Li, Kevin Zhengcheng Liu, Zhuo Nie , & Tianyang Xi. (2021). “Evading by Any Means? VAT Enforcement and Payroll Tax Evasion in China”. Journal of Economic Behavior & Organization , 185, 770-784.
Tax systems in developing economies are often fragmented and suffer from a lack of coordination among tax authorities. This problem may hinder fiscal capacity by inducing tax evasion in weakly enforced domains. Using the repealing of agricultural tax by the Chinese government in 2005 as a policy shock, we find that the revenue shortages afterwards creates varying incentives for county governments to enhance enforcement efforts on value-added tax (VAT). In turn, the increased VAT enforcement is associated with a higher degree of payroll tax evasion among manufacturing firms. Further investigations on firm heterogeneity and real market responses are consistent with an argument that increasing tax enforcement of one kind may unintentionally undermine policy compliance along other dimensions.
2. 聂卓, 刘松瑞, & 玄威. “ 从‘主动负债’到‘被动负债’: 中央监管转变下的隐性债务扩张变化” . 《经济学（季刊）》接受待刊。
3. 李力行, 聂卓, & 席天扬. “增值税征管与企业排污: 一个多维度国家治理能力的视角”. 《世界经济》接受待刊。
4. 聂卓, 席天扬, & 李力行. (2021). “减税降费能促进地方政府提高财政支出效率吗?——来自‘营改增’全面推广的证据”.《世界经济文汇》, 1(06), 17.
5. 黄北辰, 聂卓, & 席天扬. (2021) “环保督察与企业信息披露——来自上市公司的证据”. 《南方经济》,40(6), 87-100.
1. Lixing Li, Kevin Zhengcheng Liu, Zhuo Nie , & Tianyang Xi. (2021). “Evading by Any Means? VAT Enforcement and Payroll Tax Evasion in China”. Journal of Economic Behavior & Organization , 185, 770-784.
Tax systems in developing economies are often fragmented and suffer from a lack of coordination among tax authorities. This problem may hinder fiscal capacity by inducing tax evasion in weakly enforced domains. Using the repealing of agricultural tax by the Chinese government in 2005 as a policy shock, we find that the revenue shortages afterwards creates varying incentives for county governments to enhance enforcement efforts on value-added tax (VAT). In turn, the increased VAT enforcement is associated with a higher degree of payroll tax evasion among manufacturing firms. Further investigations on firm heterogeneity and real market responses are consistent with an argument that increasing tax enforcement of one kind may unintentionally undermine policy compliance along other dimensions.
2. 聂卓, 刘松瑞, & 玄威. “ 从‘主动负债’到‘被动负债’: 中央监管转变下的隐性债务扩张变化” . 《经济学（季刊）》接受待刊。
3. 李力行, 聂卓, & 席天扬. “增值税征管与企业排污: 一个多维度国家治理能力的视角”. 《世界经济》接受待刊。
4. 聂卓, 席天扬, & 李力行. (2021). “减税降费能促进地方政府提高财政支出效率吗?——来自‘营改增’全面推广的证据”.《世界经济文汇》, 1(06), 17.
5. 黄北辰, 聂卓, & 席天扬. (2021) “环保督察与企业信息披露——来自上市公司的证据”. 《南方经济》,40(6), 87-100.
