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    [宏观经济学研讨会]Do corporate taxes hinder innovation?
    发布日期:2019-03-18
    【ECON20191202】
    宏观经济学研讨会
    (总第257期)

    【时间】2019年3月20日(周三)12:15-13:45
    【地点】明商0202教室
    【主讲】李三希 中国人民大学经济学院副教授
    【主题】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】陈彦斌 教授
    ________________________________________
    人大宏观经济学研讨会(Macro Workshop)旨在追踪宏观经济学国际最新进展,倡导构建符合国情的动态优化模型,并使用计算机模拟研究经济增长、收入分配和宏观政策等中国宏观经济重大问题。
    联系人:王兆瑞    Email:Macro_Workshop@163.com
    资料下载:www.docin.com/mydoc-88265459-1.html
    更多讲座信息请访问:www.szqidali.com,www.yanjiuyuan.com.cn。


    中国人民大学经济学院
    中国经济改革与发展研究院

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