讲座题目：Housing Taxation Avoidance and Life-cycle Inequality
主 讲 人：王轩助理教授 北京大学国家发展研究院
主 持 人：刘 晔 教授 厦门大学经济学院财政系主任
李智 副教授 厦门大学经济学院财政系副主任
时 间：2023年11月9日（星期四）16:40-18:40
地 点：经济楼N302
主办单位:厦门大学经济学院财政系
讲座内容：
This paper studies tax avoidance behaviors within the housing market and elucidates the implications of lifecycle inequality. Utilizing transaction-level data, we uncover several salient findings. First, the incidence of housing taxation is entirely borne by the buyers. Second, the absence of a verified transaction price in conjunction with existing housing tax structures creates an opportunity for buyers to under-report the value of their homes. Third, such under-reporting leads to tightened borrowing constraints for households, as the reported collateral value becomes less than the actual market price. Fourth, younger buyers are disproportionately disadvantaged due to more stringent liquidity constraints. To comprehensively understand these dynamics, we built a lifecycle model that characterizes the influence of taxation on housing choices and intergenerational inequality. The model is employed to assess the welfare implications of various policy scenarios.
主讲人介绍：
王轩老师毕业于美国密歇根大学，于2021年获得经济学博士学位，同年9月份加入北京大学国家发展研究院。王轩的主要研究方向包括公共经济学和应用微观经济学，侧重于税收激励如何影响企业投资、创新等问题，研究企业税收的最优征管，近期关注增值税和企业所得税征管设计。
