【财政学文献研讨会】第十五期


2017-05-07 16:36:02 来源:中国人民大学    点击:825

论文题目:The Macroeconomic Effects of Tax Changes: Estimates Eased on a New Measure of Fiscal Shocks(Christina D. Romer and David H. Romer;American Economic Review 100(june 2010):763-801)
时 间:2017年5月9日 星期二 12:00 – 13:30
地 点:明德主楼610
主 讲:许晖 中国人民大学2016级财政学博士

摘要: This paper investigates the impact of tax changes on economic activity. We use the narrative record, such as presidential speeches and Congressional reports, to identify the size, timing, and principal motivation for all major postwar tax policy actions. This analysis allows us to separate legislated changes into those taken for reasons related to prospective economic conditions and those taken for more exogenous reasons. The behavior of output following these more exogenous changes indicates that tax increases are highly contractionary. The effects are strongly significant, highly robust, and much larger than those obtained using broader measures of tax changes.

主持人:李时宇 副教授

财政学文献研讨会是由中国人民大学财政金融学院财政系主办,由财政系在读研究生剖析财政学经典或前沿文献,并对财政领域热点问题形成理论思考和系统看法。研讨会主题主要包括:政府行为、财政体制、税收体制及宏观经济等。
联系人:熊丰 email:sfworkshop@163.com


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