教育背景：

博士，经济学专业，俄克拉荷马大学（美）

本科，汉语言文学、经济学专业，厦门大学

公司金融、会计学、财政学（含税务）

本科生课程:

会计学、税法、会计与社会、文献阅读、内部控制与风险管理

研究生课程：

经济学分析与应用

[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. (2023). Does housing liquidity matter? Housing property rights and labour market participation of older migrants in China. Ageing & Society, 43(11), 2673-2699.

[8] Li, M., & Xiao, C.* (2023). Income sources, cyclical behaviors of fiscal policy, and welfare conflict. Macroeconomic Dynamics, 27(8), 2137-2164.

[9] Xiao, C., & Zhou, B. (2023). Property taxes and rental housing: Evidence from China. Real Estate Economics, 51(4), 931-958.

[10] Lu, C., Zhang, C., Xiao, C., & Ding, Y. (2022). Contributorship in scientific collaborations: The perspective of contribution-based byline orders. Information Processing & Management, 59(3), 102944.

[11] 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.

[12] 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。

2015.12-2016.12． 关于在华外资企业和内资企业避税的实证研究——比较，程度及影响因素，JBK150105，2015西南财经大学“中央高校基本科研业务费”青年教师成长项目，负责人（已结项）。

2016.12-2017.12 税收政策对企业创新行为的影响，JBK171103，2017西南财经大学“中央高校基本科研业务费”重大基础理论研究项目，负责人（已结项）。

2016.12—2022.6 面两孩政策、生育代价与我国女性就业参与程度研究，16CRK002，2016国家社科青年项目，负责人，（已结项）。