【财税论坛】2013年第九期（总第67期）
时间：2013-06-07题目：The Determinants of VAT Introduction:a Spatial Duration Analysis
时间：2013年6月13日 星期四 12:00 – 14:00
地点：明德主楼714
报告人：雷敬华
摘要：The spatial survival models typically impose frailties, which characterize unobserved het-erogeneity, to be spatially correlated. This specification relies highly on a pre-determinate covariance structure of the errors. However, the spatial effect may not only exist in the unobserved errors, but it can also be present in the baseline hazards and the dependent variables. A new spatial survival model with these three possible spatial correlation structures is explored and used to investigate the determinants of value-added tax implementation in 92 countries over the period 1970–2008 using the proposed model. The estimation results suggest the presence of a significant copycat effect among neighboring countries for both contiguity and distance weight matrices.
报告人简介：雷敬华，荷兰蒂尔堡大学博士研究生，专业为计量经济学。2008年人大本科毕业，获得经济学-数学双学位。主要研究方向为Spatial Econometrics，Applied Econometrics.