Международный научный семинар "Общее равновесие и оптимальность в теории монополистической конкуренции". Выступление Ching-Yang Lin.

26 декабря 2012 года состоялся публичный научный семинар лаборатории ТРПЭ. С докладом на тему "How Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers" выступил Ching-Yang Lin (International University of Japan).

C.Y.Lin

26 декабря 2012г., 16:00-18:00.
Публичный научный семинар.
Ching-Yang Lin (International University of Japan). "How Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers".

This paper investigates how income and bequest taxes affect income inequality through the channel of parental transfers. We consider parents' decisions on intergenerational transfers by providing education, and by leaving bequests. This feature highlights the effects of taxation on human capital investment: An increase in income tax rate or a decrease in bequest tax rate compress the risk premium of human capital returns, which in turn causes parents invest less on children's education. As a consequence, a smaller portion of population attain the college education, inducing a higher dispersion of human capital and its return (income). By conducting several numerical experiments, we find that the model prediction is quantitively supported by our empirical examination which utilizes the panel data of 20 OECD countries over 1980-2008.

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Ching-Yang Lin. "How Income and Bequest Taxes Affect Income Inequality?.."

Адрес проведения семинара: Санкт-Петербург, пр.Римского-Корсакова, д.47, ауд. 23 (3 этаж).

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