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肖承睿

会计学系 青年教授

办公室:博学楼822

电话:68514822

邮箱:cxiao@hhu.edu.cn

 

教师简介

 

2008厦门大学本科毕业,2014俄克拉荷马大学经济学博士毕业。2014西南财经大学副教授2020年河海大学商学院青年教授

 

研究成果

 

[1] Shao, Y., & Xiao, C.* (2019). Bank system reform and outward foreign direct investment of Chinese enterprises. Applied Economics Letters, 26(18), 1511-1515.

[2] Shao, Y., & Xiao, C.* (2019). Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country. Journal of Comparative Economics, 47(2), 470-486.

[3] Xiao, C. (2020). Intergovernmental revenue relations, tax enforcement and tax shifting: Evidence from China. International Tax and Public Finance, 27(1), 128-152.

[4] Xiao, C., & Wu, Y. (2020). Stay or go? Intra-government tax competition and firms’ location decisions in China. Emerging Markets Finance and Trade, 56(14), 3320-3350.

[5] Jiang, X., Kong, D., & Xiao, C.* (2020). Policy certainty and heterogeneous firm innovation: Evidence from China. China Economic Review, 63, 101500.

[6] Xiao, C., & Shao, Y. (2020). Information system and corporate income tax enforcement: Evidence from China. Journal of Accounting and Public Policy, 39(6), 106772.

[7] Xiao, C., & Chen, L. (2022). Does housing liquidity matter? Housing property rights and labor market participation of older migrants in China. Ageing & Society, forthcoming.

[8] 肖承睿,陈隆近.少数民族人口规模与贫困村互助资金的扶贫效果研究——基于四川省县级数据的实证分析[J].公共财政研究,2018(02):37-51.

[9] 周波,肖承睿*.财政补贴真能促进消费吗——来自家电下乡微观数据的证据[J].中国经济问题,2021(03):118-132.

注:*号为通讯作者。

 

当前研究

 

公共经济学、税收理论、公司金融、微观应用计量经济学;对人口经济学和性别问题非常感兴趣

 

教授课程  

 

本科生:

    初级宏观经济学                                2015-2017春季学期(教学评价位于全校前20%

    国际税收:原理及基本概念 (英文)             2016-2017秋季学期

    税法                                          2017秋季学期

研究生:

公共计量分析(高级)                          2015-2019,秋季学期

面板数据在公共经济学中的应用                  2015-2019,春季学期