上财城市与区域科学学院/财经研究所Seminar(2018年秋季学期第7期)

时间:2018-11-19浏览:20设置

【主题】Misreporting Responses to Housing Transaction Tax Notch in China

【报告人】范子英(上海财经大学公共经济与管理学院教授)

1122日(星期四)10:00-11:30

上海财经大学红瓦楼236会议室

主持人盖庆恩副教授

【报告摘要】

In China, for second-hand housing transactions, a business tax is levied on reported housing transaction prices once prices are above a certain threshold. Thus, reported prices rather than true prices should respond to the tax notch, creating an incentive for misreporting. We use a unique large dataset that includes both true and reported prices of second-hand housing transactions, which allows us to directly study the misreporting behavior. We document a novel three-segment misreporting pattern against true prices, which is remarkably consistent with the predictions of a simple tax evasion model. Data allow us to test against alternative forms of misreporting cost function. The rich heterogeneity of misreporting patterns is consistent with a misperception interpretation rather than alternative explanations.

  

【报告人简介】

范子英,上海财经大学公共经济与管理学院教授、博士生导师,兼任中国公共财政研究院副院长、财政系和税收系系主任。长期从事财税理论与政策的研究,在《经济研究》《管理世界》《经济学(季刊)》《世界经济》等期刊发表论文50余篇。

  

【照片】

  


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