【主题】Misreporting Responses to Housing Transaction Tax Notch in China
【报告人】范子英（上海财经大学公共经济与管理学院教授）
【时间】11月22日（星期四）10:00-11:30
【地点】上海财经大学红瓦楼236会议室
【主持人】盖庆恩副教授
【报告摘要】
In China, for second-hand housing transactions, a business tax is levied on reported housing transaction prices once prices are above a certain threshold. Thus, reported prices rather than true prices should respond to the tax notch, creating an incentive for misreporting. We use a unique large dataset that includes both true and reported prices of second-hand housing transactions, which allows us to directly study the misreporting behavior. We document a novel three-segment misreporting pattern against true prices, which is remarkably consistent with the predictions of a simple tax evasion model. Data allow us to test against alternative forms of misreporting cost function. The rich heterogeneity of misreporting patterns is consistent with a misperception interpretation rather than alternative explanations.
【报告人简介】
范子英，上海财经大学公共经济与管理学院教授、博士生导师，兼任中国公共财政研究院副院长、财政系和税收系系主任。长期从事财税理论与政策的研究，在《经济研究》《管理世界》《经济学（季刊）》《世界经济》等期刊发表论文50余篇。
【照片】
