时间：2020年10月9日（周五）9：30-11：30 am

地点：北京大学经济学院107教室

主持人： （国发院）沈燕、黄卓、孙振庭、张俊妮、胡博

              （经济学院）王一鸣、王熙、刘蕴霆

主讲人：王遐昕

题目：Understanding Misreporting: Responses to a Housing Transaction Tax Notch in China

报告摘要：Using proprietary data from a large real estate brokerage company that records both trueand reported prices of its housing transactions, we study misreporting behavior under a housing transaction tax notch. Under an environment with weak enforcement, the tax notch creates a strong incentive for misreporting. We document a unique three-segment misreporting pattern, which is consistent with a simple model that emphasizes the tradeoff between tax-saving and misreporting costs. Exploiting a tax reform that reduced the tax rate above the tax notch, we study the impact of the tax rate on misreporting. Qualitatively, we show that the shift of the whole misreporting pattern to the tax rate change is consistent with the prediction of our model. Quantitatively, using a difference-in-differences approach, we estimate that a one percentagepoint increase in the tax rate is associated with 3.5% to 14.9% less misreporting and 11.1% to 13.7% less tax evasion.

主讲人简介：

王遐昕，复旦大学泛海国际金融学院经济学助理教授。王遐昕教授的主要研究领域为税收、公共财政、劳动经济学、应用微观经济学和发展经济学。王遐昕教授于2018年获得加州大学圣地亚哥分校经济学博士学位，2012年获得北京大学经济学硕士学位，2008年获得南京大学管理学学士学位。