華師經管學術講座346期（管理）
主題：離岸外包活動和公司避稅
主講人：李青原教授（武漢大學）
主持人：張程睿副教授
時間：11月13日（周五）上午10:00-11:30
地點：文三棟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.
主講人簡介：
李青原，武漢大學經濟與管理學院教授（珞珈特聘）、博士生導師、哥倫比亞大學訪問學者、經濟與管理學院副院長，先后入選中組部“萬人計劃”青年拔尖人才、教育部“長江學者獎勵計劃”青年學者、教育部“新世紀優秀人才支持計劃”、財政部會計領軍特殊支持計劃、武漢大學人文社科杰出青年學者，兼任國務院學位辦全國審計專業學位研究生教育指導委員會委員、教育部會計學專業教學指導分委員會委員等。迄今主持1個國家社會科學基金重大項目、4個國家自然科學基金項目、1個中國博士后基金一等資助項目等，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》、《經濟研究》、《管理世界》、《經濟學（季刊）》等重要學術雜志上發表學術論文50余篇。
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