【ECON20191202】

宏觀經(jīng)濟(jì)學(xué)研討會?

（總第257期）

【時間】2019年3月20日（周三）12：15－13：45 ? ? ? ? ?

【地點】明商0202教室 ? ? ? ? ?

【主講】李三希 中國人民大學(xué)經(jīng)濟(jì)學(xué)院副教授 ? ? ? ? ?

【主題】Do corporate taxes hinder innovation（Abhiroop Mukherjee et al., Journal of Financial Economics, 2017） ? ? ? ? ?

【摘要】We exploit staggered changes in state-level corporate tax rates to show that an increase in taxes reduces future innovation. A variety of tests, including those based on policy discontinuity at contiguous counties straddling borders of politically similar states, show that local economic conditions do not drive our results. The effect we document is consistent across the innovation spectrum: taxes affect not only patenting and R&D investment but also new product introductions, which we measure using textual analysis. Our empirical results are consistent with models that highlight the role of higher corporate taxes in reducing innovator incentives and discouraging risk-taking. ? ? ? ? ?

【主持】陳彥斌 教授

人大宏觀經(jīng)濟(jì)學(xué)研討會（Macro Workshop）旨在追蹤宏觀經(jīng)濟(jì)學(xué)國際最新進(jìn)展，倡導(dǎo)構(gòu)建符合國情的動態(tài)優(yōu)化模型，并使用計算機(jī)模擬研究經(jīng)濟(jì)增長、收入分配和宏觀政策等中國宏觀經(jīng)濟(jì)重大問題。 ? ? ? ? ?

聯(lián)系人：王兆瑞? ? Email：Macro_Workshop@163.com ? ? ? ? ?

資料下載：www.docin.com/mydoc-88265459-1.html ? ? ? ? ?

更多講座信息請訪問：www.dehf4y.cn，www.yanjiuyuan.com.cn。 ? ? ? ? ? ? ??

中國人民大學(xué)經(jīng)濟(jì)學(xué)院

中國經(jīng)濟(jì)改革與發(fā)展研究院