2026年8月24日至26日，第82届国际财政学会（International Institute of Public Finance，IIPF）年会在葡萄牙里斯本大学经济与管理学院（ISEG）举行。本届年会以“动荡中的公共财政”（Public Finances in Turmoil）为主题，围绕经济不确定性背景下的财政可持续性、税制改革与政府作用等议题展开交流。

财税学院博士生余曼、余莎老师、杨良松副教授合作的论文“Does Advancing Tax Incentives Enhance Innovation Efficiency? Evidence from China”入选了本次会议。余曼博士生赴葡萄牙参加了本次国际会议，并在“研发税收激励与创新”分论坛上作学术论文报告。

此次参会为我院博士生提供了展示研究成果、参与国际学术交流的机会。通过论文报告与学术讨论，参会学生进一步了解了公共财政领域的前沿议题与研究进展，拓宽了研究视野，也为完善论文、深化后续研究获得了启发。学院积极支持研究生参与高水平国际学术会议，鼓励学生在国际学术交流中提升研究能力与学术表达能力，促进科研训练与国际视野相结合，持续推动研究生培养质量提升。

论文摘要

Tax incentive is recognized as essential for promoting innovation and maintaining economic growth. Yet literature and policy debates have almost exclusively concentrated on the generosity of tax benefit, neglecting other policy dimensions. This paper studies whether the timing of realizing tax benefits affects innovation efficiency. By exploiting a quasi-experimental design on China’s reform to allow firms to claim the R&D expenditure for additional deduction in advance during prepaying corporate income tax, we find that simply moving the timing of tax incentive around 6 months ahead would significantly raise firms’ innovation efficiency. Mechanism analyses suggest that the reform enhances innovation efficiency by increasing R&D intensity and investment in R&D human capital, with improved internal liquidity providing the foundation for R&D investment. The main effect is stronger among financially constrained firms, firms less likely to manipulate R&D expenditure, and firms in more competitive markets. These findings provide new insights for improving tax-incentive policy design: apart from expanding the generosity of tax incentive, the timeliness of tax benefits also matters for incentivizing substantive innovation.

参会人简介

余曼，suncitygroup太阳新城官方网站博士研究生，主要研究方向为财税政策。研究成果发表于《财政科学》、International Review of Economics and Finance，并在澎湃新闻发表文章。

会议介绍

国际财政学会（IIPF）是公共财政领域的国际学术组织之一，致力于促进各国财政学研究者及政策实践者之间的学术交流。其年会是公共经济学领域的重要国际学术交流平台，议题涵盖税收、公共支出及财政政策等多个研究方向。本届年会以“动荡中的公共财政”（Public Finances in Turmoil）为主题，设置主旨演讲、平行分论坛及专题讨论等环节，围绕公共财政面临的挑战与政策应对展开交流。