主题：When do citizens want representation in exchange for taxation?

An experimental study of property tax in urban China

主讲人：Xiaobo Lü, Associate Professor, The University of Texas at Austin

主持人：西南财经大学发展研究院副院长 李丁

时间：2017年5月22日（周一）上午10:00-12:00

地点：柳林校区格致楼918学术报告厅

主办单位：发展研究院、经济学院、科研处

主讲人简介：

Professor Lü is an Assistant Professor from Department of Government.the University of Texas at Austin. His research focuses on the politicsof social spending and taxation, and their political consequences.Professor Lü's publications have appeared in the American PoliticalScience Review, American Journal of Political Science, ComparativePolitical Studies, Quarterly Journal of Political Science, among otheracademic journals. He received his Ph.D. degree in Political Sciencefrom Yale University in 2011.

内容提要：

Tax compliance remains an obstacle to the building of state capacity inmany developing countries. Conventional wisdom suggests a link betweentaxation and political representation, yet recent field experiments haveoften failed to find consistent evidence to support this link. We arguethat citizens believe that the effectiveness of their input hinges onthe presence of top-down sanctioning institutions. This conditionaleffect is particularly salient among those institutional outsiders withrelatively fewer political rights and resources, thus they need theassurances from top-down institutions for bureaucratic sanctioning. Weconducted aconjoint experiment of property tax in urban China to studywillingness for tax compliance, and we found supporting evidence to ourarguments. Our results remain robust after we explore alternativemechanisms on the conditional effects of citizen input for willingnessfor tax compliance,such as trust in government and perception ofpolitical efficacy.