主讲人：陆毅教授

时间：2018年11月26日（周一）下午1：30-3：00

地点：浙江财经大学财税学院1号楼307室

主办单位：太阳集团www0638

内容摘要：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.

主讲人简介：

陆毅，清华大学经管学院教授、博士生导师，国家领军人才项目入选者。陆毅教授1999年于复旦大学生命科学学院获得学士学位；2003年获得复旦大学管理学院硕士学位；2007年获得香港大学经济工商学院博士学位。先后在香港大学经济工商学院担任研究助理教授，新加坡国立大学经济系担任助理教授和长聘副教授。陆毅博士的主要研究领域是国际贸易，中国经济和应用微观经济学。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等国际顶尖期刊发表50余篇论支。自2017年起担任 Journal of Comparative Economics和《经济学报》的副主编。