• <input id="mysuy"></input>
  • <menu id="mysuy"></menu>
    首頁 > 講座預告 > 正文

    講座預告

    【財政學文獻研討會】第五十八期

    時間:2019-03-27 03:15     來源:      點擊:

    論文題目:Sales Taxes and Internet Commerce (Einav L, Knoepfle D, Levin J, et al. American Economic Review, 2014, 104(1): 1-26)

    時 間:2019年3月29日 星期五 12:00 – 13:30

    地 點:明德主樓610

    主 講:李咚咚 中國人民大學2018級財政學碩博連讀生

    摘 要:We estimate the sensitivity of Internet retail purchasing to sales taxesusing eBay data. Our first approach exploits the fact that a seller’slocation—and therefore the applicable tax rate—is revealed onlyafter a buyer has expressed interest in an item. We document howadverse tax “surprises” reduce the likelihood of purchase and shiftsubsequent purchases toward out-of-state sellers. We then use moreaggregated data to estimate that every one percentage point increasein a state’s sales tax increases online purchases by state residents byalmost 2 percent, while decreasing their online purchases from stateretailers by 3–4 percent.

    主持人:劉曉路 副教授

    財政學文獻研討會是由中國人民大學財政金融學院財政系主辦,由財政系在讀研究生剖析財政學經典或前沿文獻,并對財政領域熱點問題形成理論思考和系統看法。研討會主題主要包括:政府行為、財政體制、稅收體制及宏觀經濟等。

    智胜彩票