Faculty & Research

Back

Xing Jing

Department of:  Finance

Associate Professor

Phone:  +86 (0)21 52301040

Email:  jing.xing@sjtu.edu.cn

Biography

Research

Dr. Jing Xing is an Associate Professor of Finance at the Antai College of Economics and Management in Shanghai Jiao Tong University. Prior to joining Antai, she was a Research Fellow at the Oxford University Centre for Business Taxation, and an Associate Member of Nuffield College, University of Oxford. Dr. Xing obtained her D.Phil in Economics from the University of Oxford. Her research interests include taxation and corporate finance. Dr. Jing Xing is an International Research Fellow at the Oxford University Centre for Business Taxation, and served as a Research Associate at the Centre for European Economic Research (ZEW) in Germany during 2015-2017. Dr. Xing is an Affiliate Member of the CESifo Network since 2018. She currently serves on the Associate Editorial Board for International Tax and Public Finance.


 

Employment

2018-                         Associate Professor, Department of Finance, Antai College of Economics & Management, Shanghai Jiao Tong University

2017-2018                 Swire Scholar (University of Oxford)

2014-2018                 Assistant Professor, Department of Finance, Antai College of Economics & Management, Shanghai Jiao Tong University

2011-2014                 Research Fellow, Oxford University Centre for Business Taxation, Saïd Business School, University of Oxford


Education

2011                          D.Phil in Economics, Department of Economics, University of Oxford

2008                          M.Phil in Economics, Department of Economics, University of Oxford

2006                          MSc in Applied Economics, Department of Economics and Finance

                                  City University of Hong Kong

2005                          BA in Economics (Major in Finance), Guanghua School of Management

                                  Peking University
 

Research Areas

Public economics, taxation, corporate finance


Publications

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 PolicyVol. 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: Empirical evidence from UK 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 FinanceVol. 25(4), 946-980. 

         --“How can a country 'graduate' from procyclical fiscal policy? Evidence from China,” CESifo Working Paper  Series No. 5511

 

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.

        --Oxford University Centre for Business Taxation Working Paper No. 10/15

 

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

        --"Does tax structure affect economic growth? Empirical evidence from OECD countries," Oxford University Centre for Business Taxation Working Paper No. 11/20


Selected Working Papers


"Hastily Announced: Mergers and Acquisitions with Pledging Shareholders", with Yinjie Victor Shen, Xipei Hou and Fuzhao Zhou, R&R, Journal of Financial Stability

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

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

"Trade integration and policy choices of local governments," with Eddy Tam.  Under review.

“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

"Cash flow, earnings expectations and corporate investment: some further evidence," with Bond, S. and Panidha, R..

"Local tax incentives and behavior of foreign enterprises: evidence from a large developing country,"  with Wei Cui and Xi Qu. Singapore Management University School of Accountancy Research Paper No. 2018-S-71, Vol. 6, No. 1, Special Issue: Tax.

"Territorial tax system reform and the financial behavior of multinational firms," with Stephen Bond and Giorgia Maffini, SMU – TA Centre for Excellence in Taxation Working Paper

"Tax revenue response to the business cycle," with Sancak ,C. and Velloso, R. IMF Working Paper No. 10/71.


Journal referees

Journal of Public Economics, American Economic Journal: Economic Policy, 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, Empirical Economics, China Economic Review