劳动人事学院40周年院庆系列学术讲座暨劳动经济学双周学术论坛第185期讲座通知-yb体育app官网

讲座题目：the survival and growth of smes: evidence from corporate income tax cuts in china

摘要：we study china's notch-based corporate income tax cuts aiming to support the growth of smes between 2014 and 2018. empirical evidence applied to administrative tax data shows that the notch-based tax cuts simultaneously (1) increase the number of smes (2) motivate the smes to produce more (3) induce above-notch firms to reduce their production. motivated by empirical evidence, we build a structural model to capture firms' production behaviors, highlighting how tax policy affects the firms' output. in the counterfactual analysis, we analyze the aggregate impact of existing policies on economic output and the potential expansion of smes. lastly, we compare different tax policies and find that kink-based tax cuts and subsidies could be many times more efficient than notch-based policies in reducing fiscal expenditure.

主讲人：马光荣 教授（中国人民大学）

讲座时间：2023年4月12日（周三）13:00—14:30

讲座地点：求是楼347会议室

讲座语言：中英文

主持人：邹先强 讲师

参与人员：热烈欢迎广大师生参加。

主讲人简介：

马光荣，中国人民大学财政金融学院教授、博士生导师，教育部青年长江学者，国家社科基金重大项目首席专家，在《中国社会科学》、《经济研究》、american economic review、journal of public economics、european economic review等权威期刊发表论文四十余篇。获得教育部高等学校科学研究优秀成果奖、张培刚发展经济学青年学者奖等多项奖励。