主講人：陸毅教授

時間：2018年11月26日（周一）下午1：30-3：00

地點：浙江財經(jīng)大學財稅學院1號樓307室

主辦單位：浙江財經(jīng)大學財政稅務(wù)學院

內(nèi)容摘要：Before 2007, domestic firms in China can deduct their monthly wage payments as production cost (from taxable income) only up to a certain statutory limit under the Corporate Income Tax scheme. This nonlinear tax policy links to firm-level monthly average wage payment, and may distort firms’ employment structure and hence their productivity. Using the 2004 Economic Census, we find clear evidence of bunching in the distribution of firm-level monthly average wage around the statutory deduction limit. The policy decreased the ratio of skilled and unskilled employment by around 6%. Firms’ productivity declined by around 2%, especially for private firms. Using a model incorporating endogenous employment structure and false employment, we estimated the elasticity of substitution between skilled and unskilled labor to range from 1 to 3.

主講人簡介：

陸毅，清華大學經(jīng)管學院教授,、博士生導師，教育部“長江學者”特聘教授,。陸毅教授1999年于復(fù)旦大學生命科學學院獲得學士學位,；2003年獲得復(fù)旦大學管理學院碩士學位；2007年獲得香港大學經(jīng)濟工商學院博士學位,。先后在香港大學經(jīng)濟工商學院擔任研究助理教授，新加坡國立大學經(jīng)濟系擔任助理教授和長聘副教授,。陸毅博士的主要研究領(lǐng)域是國際貿(mào)易，中國經(jīng)濟和應(yīng)用微觀經(jīng)濟學,。近十年在 American Economic Journal: Applied Economics,、Review of Economics andStatistics, Journal of International Economics、 Journal of Labor Economics,、Management Science,、Journal of Development Economics和Journal of Urban Economics等國際頂尖期刊發(fā)表50余篇論支。自2017年起擔任 Journal of Comparative Economics和《經(jīng)濟學報》的副主編,。