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。研究领域包括公共经济学，财政税收及公司金融。牛津大学经济学博士，教育部国泰/太古访问学者，并主持多项国家自科基金。研究成果发表在Journal of Public Economics, American Economic Journal: Economic Policy, Journal of Development Economics, Journal of Corporate Finance, Journal of Banking and Finance，European Economic Review 等国际一流学术期刊。现担任International Tax and Public Finance期刊主编 (Editor-in-Chief)。

个人主页：https://sites.google.com/view/jingxing

发表论文

[13]Wei Cui, Mengying Wei, Weisi Xie, and Jing Xing (2025)."Corporate tax cuts for small firms: what do firms do?" Journal of Corporate Finance, Vol. 91: 102709.

[12]Jing Xing, Katarzyna Bilicka, Xipei Hou, and Sepideh Raei (2024). "How distortive are turnover taxes? Evidence from China," Journal of Development Economics, Vol.171: 103332.S

[11]Jing Xing and Eddy Tam (2024). "Expessways and policy choices of local governments," European Economic Review, Vol. 168: 104815.

[10]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.

[9]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.

[8]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.

[7]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.

[6]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. 

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

[4]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. 

[3]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.  

[2]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. 

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

部分工作论文

"Investor tax breaks and financing for start-ups: evidence from China," with Irem Guceri and Xipei Hou (PhD student), 被2023 NBER Public Economics Program Meeting以及2025 CICF等会议收录.

"Tax information disclosure and access to debt finance", with Victor Yinjie Shen and Xipei Hou (PhD student), R&R, Journal of American Tax Association.

“The complexity of tax haven usage” with Lisa De Simone, Katarzyna Bilicka and Yaxuan Qi.

"Making VAT production efficient: direct and spillover effects of immediate refund", with Wanxin Li (PhD student), Zhi Li, Tejaswi Velayudhan and Xuan Wang

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

国家自然科学基金面上项目;

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 

教育部国泰/太古访问学者 

指导博士生

侯席培（已毕业，毕业去向为上海财经大学讲师），李婉馨，钟嘉阳

公司金融 （本科，研究生）

公司财务（MBA）

国际税收（研究生）　

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