【财政学文献研讨会】第五十八期
时间：2019-03-27论文题目：Sales Taxes and Internet Commerce （Einav L, Knoepfle D, Levin J, et al. American Economic Review, 2014, 104(1): 1-26）
时 间：2019年3月29日 星期五 12:00 – 13:30
地 点：明德主楼610
主 讲：李咚咚 中国人民大学2018级财政学硕博连读生
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：刘晓路 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。