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国际经济学workshop: International tax competition with rising intangible capital and financial globalization
发布日期：2023-10-10 12:00 来源：
主讲人：Vincenzo Quadrini（University of Southern California）
主持人：余昌华（北京大学国家发展研究院）
时间：2023年10月10日（周二）上午10:30-12:00（北京时间）
地点：承泽园249教室
Zoom会议号：926 3889 7210
密码：908060
摘要：
The last three decades has witnessed two important trends: (a) the rise in intangible capital as a share of total capital, and (b) the increase in cross-country ownership of assets (financial globalization). We study the significance of these two trends for international tax competition within a two-country model, where governments choose profit and income tax rates without committing to future policies and without international coordination. The quantitative analysis reveals that the higher share of intangible capital has led to lower profit tax rates, while the increased cross-country ownership of assets has resulted in higher taxation of profits. The first effect was larger than the second and the combined effects resulted in a 6% reduction in profit tax rate and 0.55% gains in welfare when we account for the transition.
主讲人介绍：
Vincenzo Quadrini is a macroeconomist who focuses on international economics, entrepreneurship, and financial contracts. His research has been published in the American Economic Review, Journal of Political Economy, Review of Economic Studies, and other Journals. He has been coordinating editor for the Review of Economic Dynamics and he is a faculty research fellow at the Center for Economic Policy Research. Before joining USC, Professor Quadrini was on the faculty at New York University, Duke University, and Pompeu Fabra University.
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国际经济学workshop: International tax competition with rising intangible capital and financial globalization
发布日期：2023-10-10 12:00 来源：
主讲人：Vincenzo Quadrini（University of Southern California）
主持人：余昌华（北京大学国家发展研究院）
时间：2023年10月10日（周二）上午10:30-12:00（北京时间）
地点：承泽园249教室
Zoom会议号：926 3889 7210
密码：908060
摘要：
The last three decades has witnessed two important trends: (a) the rise in intangible capital as a share of total capital, and (b) the increase in cross-country ownership of assets (financial globalization). We study the significance of these two trends for international tax competition within a two-country model, where governments choose profit and income tax rates without committing to future policies and without international coordination. The quantitative analysis reveals that the higher share of intangible capital has led to lower profit tax rates, while the increased cross-country ownership of assets has resulted in higher taxation of profits. The first effect was larger than the second and the combined effects resulted in a 6% reduction in profit tax rate and 0.55% gains in welfare when we account for the transition.
主讲人介绍：
Vincenzo Quadrini is a macroeconomist who focuses on international economics, entrepreneurship, and financial contracts. His research has been published in the American Economic Review, Journal of Political Economy, Review of Economic Studies, and other Journals. He has been coordinating editor for the Review of Economic Dynamics and he is a faculty research fellow at the Center for Economic Policy Research. Before joining USC, Professor Quadrini was on the faculty at New York University, Duke University, and Pompeu Fabra University.
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