[ECON20151202]  
      宏觀經濟學研討會          （總第175期）      
 
【時間】2015年3月25日（周三）12：15－13：45  
【地點】明商0202教室  
【主講】鄧敏婕  中國人民大學經濟學院  
【主題】What Does the Corporate Income Tax Tax A Simple Model without Capital (Laurence J. Kotlikoff and Jianjun Miao, Annals of Economics and Finance, 2013)  
【摘要】This paper challenges the traditional view of the corporate tax as taxing corporate capital rather than the act of incorporating. Our model has no capital. Entrepreneurs pay to go public to diversify their risk. In discouraging incorporation, the tax keeps more entrepreneurs private and exposed to more risk. The tax falls primarily on high-skilled entrepreneurs and to a lesser extent on labor, who experience less demand for their services. The wage reduction also induces marginal entrepreneurs to set up shop and experience more risk. Hence, the answer to the title’s question is that the corporate tax taxes risk-sharing.  
【主持】陳彥斌 教授  
 
 
    人大宏觀經濟學研討會（Macro Workshop）旨在追蹤宏觀經濟學國際最新進展，倡導構建符合國情的動態優化模型，并使用計算機模擬研究經濟增長、收入分配和宏觀政策等中國宏觀經濟重大問題。  
 
 
聯系人：郭豫媚    Email：Macro_Workshop@163.com  
資料下載：www.docin.com/mydoc-88265459-1.html  
 
 
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