杜莉 - 复旦大学 - 经济学院

个人简介

杜莉，复旦大学经济学院教授，博士生导师，还担任复旦大学公共经济研究中心执行主任、税务硕士专业学位项目学术负责人、经济学院学位评定分委员会委员、中国经济研究中心（智库）研究员等，兼任全国税务专业学位研究生教育指导委员会委员，中国财政学会理事、中国国际税收研究会理事、中国税务学会中青年税收研究会理事、全国高校财政学教学研究会理事、上海市财政学会常务理事、上海市国际税收研究会理事、上海市世界经济学会理事等，是世界银行咨询专家和亚洲开发银行咨询专家，入选上海市浦江人才计划。曾赴德国康斯坦茨大学经济与统计学系访问进修，赴荷兰国际财税文献局（IBFD)做博士后研究。主要研究领域为财政学、税收学、金融学；近期研究重点有国际税收新规则及其影响、税收负担与收入分配、深度学习和税收预测、地方财政管理绩效评估、财政支出分析、基本公共服务均等化等。迄今已公开出版《国际税收》、《中国税制》、《城市财政学》等著作20余部，在《财贸经济》、《税务研究》、《金融研究》、《统计研究》、《国际税收》等国内权威及核心期刊发表学术论文50余篇，亦有多篇英文论文发表。承担国家社科基金等各类课题30余项（包括世行银行咨询项目10余项）。研究报告获得中央首长和上海市领导批示肯定，论文获得上海市社科优秀成果二等奖、财贸经济——邓子基财经学术论文奖、“互联网+税务”征文比赛一等奖等。开设财政学、国际税收等本科生课程，国际税收专题、税务专业英语等研究生课程。负责的本科生课程“财政学”入选上海高校虚拟仿真实验教学一流课程，EMA课程“China's taxation system and fiscal policy”入选上海高校外国留学生英语授课示范性课程，国际税收课程在中大慕课平台上线。指导的毕业论文获得全国税务硕士优秀论文评选一等奖两次、三等奖一次，撰写的教学案例获得全国税务硕士案例大赛二等奖两次、三等奖一次。2021年获得上海市育才奖。

研究领域

财政理论与政策、税收理论与政策、国际税收

近期论文

查看导师新发文章（温馨提示：请注意重名现象，建议点开原文通过作者单位确认）

Books 2019 International Taxation, Fudan University Press. 2019 The Taxation System in China (10th edition) (in Chinese and English), China Tax Press. 2018 The Taxation System in China (6th edition), Fudan University Press. 2017 Improving the Redistribution Effects of Individual Income Tax in China, Anhui University Press. 2013 China Tax Guide (in Chinese and English), China Law Press. 2008 Public Sector Economics (2 nd edition), Fudan University Press. 2006 Urban Public Finance, Fudan University Press. 2003 Dual Exchange Rate System Research, Shanghai University of Finance and Economics Press. 2001 Modern Public Finance (2nd edition),Fudan University Press. 2001 International Taxation,Shanghai Sanlian Press. Articles 2021 Review of the tax reforms of major countries: Based on OECD tax policy reform reports of 2016 to 2020, Guojishuishou [International Taxation], No.5. 2020 Tax Incentives on IP Income in the Post-Beps Era: International Comparison and References, Guojishuishou [International Taxation], No.6. 2020, The Adjustment of Science and Technology Tax System to Promote High Quality Innovation, Caijingzhiku [Financial Minds],No.5. 2019, Are the Special Tax Zone Policies Effective? Evidence from China's Economic and Technological Development Zones, In Laukkanen A., et al (eds.) Special Tax Zones in the Era of International Tax Coordination.Amsterdam:IBFD. 2019 The Tax-Cut Effects of the Switch from Business Tax to VAT in China’s Financial Sector, Shuiwuyanjiu [Taxation Research], No.5. 2019 Inter-Provincial Transfer of VAT Revenue and Horizontal Fiscal Balance: An Analysis Based on the Inter-regional Input-Output Table of 42 Sectors in China, Beijingdaxuexuebao [Journal of Beijing University (Philosophy and Social Science]， No.4. 2019 How Can House Property Tax Improve Income Distribution: A Simulation Analysis Based on Urban Household Survey Data,Hebeidaxuexuebao [Journal of Hebei University (Philosophy and Social Science]，No.5. 2019. The Tax Reform during China’s Economic Reform and Opening Up: Process, Achievements, Issues and Prospects. In Zhang, J. & Y. Wang (eds.) A Great Transformation: The Past, Present and Prospects of China’s Reform. Shanghai: Truth & Wisdom Press. 2018 The Innovation of VAT Administration Based on Block Chain Technology， Shuiwuyanjiu [Taxation Research], No. 6. 2018 Measuring the Redistributive Effects of Personal Income Tax Using Generalized Entropy Indexes: With an Application to China，Asia & the Pacific Policy Studies，Vol. 5, No.2，https://onlinelibrary.wiley.com/doi/abs/10.1002/app5.229. 2017 Does the Special Tax Zone Policy Still Matter for Foreign Investment in China? An Analysis Based on the Evolution of China’s Special Tax Zones，Asia-Pacific Tax Bulletin，Vol. 23, No.6 2017 How Does Rising House Price Affect Urban Household Consumption in China? An Analysis Based on a Two-Stage Household Lifecycle Model, Caimaojingji[Finance and Trade Economics], No.3. 2015 The Effects of China's VAT Enlargement Reform on the Income Redistribution of Urban Households，China Finance and Economic Review，Vol. 4, No.2. http://www.springer.com/-/0/AVE71gxSnYabzt6n74kV. 2015 Will Flat Tax Dampen the Redistribution Effects of Individual Income Tax System in China? A Simulation Analysis Based on 2012 Urban Household Survey Data, Caimaojingji[Finance and Trade Economics], No.8. 2015 The Impacts of Tax Adjustments on the Redistribution Effects of China’s Individual Income Tax System: An Analysis Based on the Generalized Entropy Indexes, Tongjiyanjiu [Statistical Research], No.4. 2015 A Study of the Necessity and the Plan for China (Shanghai) Pilot Free Trade Zone to Take the Lead in the Pilot of Replacing Business Tax with Value-Added Tax in the Financial Sector. In Yuan, Z. (eds.) New Strategic Research on China (Shanghai) Pilot Free Trade Zone. Shanghai: World Century Publishing Company. 2013 The Impact of Increase in Housing Price on Urban Household Average Consumption Propensity: A Study Based on Household Survey Data in Shanghai, Jinrongyanjiu [Journal of Financial Research], No.3. 2011 Impact of the Switch from Business Tax to VAT on China’s Financial Sector GST Burden, Shuiwuyanjiu [Taxation Research], No.11.