报告题目：Tax Incentives under Sanctions: Evidence from Russian Tax Authorities

报告所属学科：应用经济学

报告人：Toan Luu Duc Huynh（Queen Mary University of London）

报告时间：2025年7月9日 15:00-18:00

报告地点：经管学院713室

报告摘要：

本研究揭示了企业获取税收优惠可成为缓解经济制裁影响的新渠道。基于2000-2023年间俄罗斯800多万条企业-年度全景观测数据，本文首次构建模型反应企业基本面及其他可预见优惠正交的意外税收优惠间关系。实证研究表明，在2014年俄罗斯受制裁前一年获得税收优惠的企业，相较于未获优惠企业表现出更高的资本投资水平和资产回报率。这些改善与企业事后收入和利润的双增长及总体劳动力成本下降直接相关。研究结论与新凯恩斯主义模型形成定性印证：企业能够充分利用意外税收优惠来抵消生产成本冲击。

报告人简介：

Toan is an Associate Professor in Applied Macroeconomic Analysis at the School of Business and Management. He holds a MSc in Computer Science from University of York (2025), MSc in Economics from Toulouse School of Economics, and a PhD in Finance from WHU - Otto Beisheim School of Management. Before joining Queen Mary in September 2022, he worked as a lecturer in Risk Management at the University of Southampton. He is currently an editor of International Finance (Wiley) and Evaluation Review (SAGE). He has published papers in Regional Studies, British Accounting Review, Journal of International Money and Finance, Economics Letters, The Financial Review, Journal of Economic Behavior ＆ Organization, etc.