[ECON20151202]  
      宏观经济学研讨会          （总第175期）      
 
【时间】2015年3月25日（周三）12：15－13：45  
【地点】明商0202教室  
【主讲】邓敏婕  中国人民大学经济学院  
【主题】What Does the Corporate Income Tax Tax A Simple Model without Capital (Laurence J. Kotlikoff and Jianjun Miao, Annals of Economics and Finance, 2013)  
【摘要】This paper challenges the traditional view of the corporate tax as taxing corporate capital rather than the act of incorporating. Our model has no capital. Entrepreneurs pay to go public to diversify their risk. In discouraging incorporation, the tax keeps more entrepreneurs private and exposed to more risk. The tax falls primarily on high-skilled entrepreneurs and to a lesser extent on labor, who experience less demand for their services. The wage reduction also induces marginal entrepreneurs to set up shop and experience more risk. Hence, the answer to the title’s question is that the corporate tax taxes risk-sharing.  
【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：郭豫媚    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：econ.ruc.edu.cn，www.yanjiuyuan.com.cn，通过微信搜索公众号“JJTZGGLT”关注“经济体制改革论坛”  
     
         
         
         经济学院          中国经济改革与发展研究院