教师简介

幸婧，上海交通大学安泰经济与管理学院金融系长聘副教授, 博士生导师。研究领域包括税收及公司金融。牛津大学经济学博士，2017-2018年度国泰/太古访问学者。研究成果发表在Journal of Public Economics, American Economic Journal: Economic Policy, Journal of Corporate Finance, Journal of Banking and Finance 等国际学术期刊。现担任International Tax and Public Finance期刊副编辑 (Associate Editor)。

科学研究

发表论文

Yinjie Victor Shen, Xipei Hou, Jing Xing and Fuzhao Zhou (2023). "Hastily announced: Mergers and acquisitions with pledging shareholders," Journal of Financial Stability, Vol. 67: 101159.

Wei Cui, Jeffrey Hicks, and Jing Xing (2022). "Cash on the table? Imperfect take-up of tax incentives and firm investment behavior," Journal of Public Economics, Vol. 208: 104632.

Katarzyna Bilicka, Jing Xing and Yaxuan Qi (2022). "Real responses to anti-tax avoidance: Evidence from the UK worldwide debt cap,"   Journal of Public Economics, Vol. 214: 104742.

Clemens Fuest,  Felix Hugger,  Samina Sultan, and Xing, Jing (2022). "What drives Chinese overseas M&A investment? Evidence from micro data,"  Review of International Economics, Vol. 30 (1), 306-344.

Giorgia Maffini,  Jing Xing, and Michael P. Devereux (2019)."The impact of investment incentives: Evidence from UK corporation tax returns," American Economic Journal: Economic Policy,  Vol. 11 (3), 361-89.

Jing Xing (2018). "Territorial tax system reform and multinationals’ foreign cash holdings: New evidence from Japan," Journal of Corporate Finance, Vol. 49, 252-282.

Michael P.  Devereux, Giorgia Maffini, and Jing Xing (2018). "Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns," Journal of Banking and Finance, Vol. 88, 250-266.

Jing Xing and Clemens Fuest (2018). "Central-local government fiscal relations and cyclicality of public spending: evidence from China," International Tax and Public Finance, Vol. 25(4), 946-980.  

Stephen Bond and Jing Xing (2015). "Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries," Journal of Public Economics, Vol. 130, 15-31.

Jing Xing (2012). "Tax structure and growth: How robust is the empirical evidence?" Economics Letters, Vol. 117(1), 379-382.

工作论文

"Turnover taxes and innovation," with Katarzyna Bilicka, and Xipei Hou (PhD student), Journal of Development Economics, revise & resubmit

         ----previously, "How distortive are turnover taxes? Evidence from replacing turnover tax with VAT," with Katarzyna Bilicka, and Xipei Hou. NBER Working Paper No. 29650.

"Expessways and policy choices of local governments," with Eddy Tam, European Economic Review, revise & resubmit.

"Investor tax breaks and financing for start-ups: evidence from China," with Irem Guceri and Xipei Hou (PhD student), presented in the 2023 NBER Public Economics Program Meeting.

"Corporate tax cuts for amall firms: what do firms do?" with Wei Cui, Mengying Wei and Weisi Xie. CESifo Working Paper Series No. 9389.

"Tax information disclosure and access to debt finance", with Victor Yinjie Shen and Xipei Hou (PhD student).

"Geographical diversification of tax havens: How did the use of tax haven subsidiaries change in recent years?" with Katarzyna Bilicka and Yaxuan Qi.

"Principals’ risk preferences, institutional context, and firm-level risk taking: evidence from corporate tax avoidance in China," with Iftekhar Hasan, Geoffrey Martin, and Hui Zhou

期刊审稿

Journal of Public Economics, American Economic Journal: Economic Policy, Journal of International Economics, Journal of Banking and Finance, Journal of Money Banking and Credit,  European Economic Review, International Tax and Public Finance, National Tax Journal, the Scandinavian Journal of Economics,  China Economic Review

项目资助

国家自然科学基金青年科学基金项目; 上海市浦江人才计划

主讲课程

公司金融 （本科，研究生）

公司财务（MBA）

国际税收（研究生）