高端学术前沿讲座：DBCFT, Border Adjustments, and Trade

报告题目

DBCFT, Border Adjustments, and Trade

报告人（单位）

Eric Bond

点评人（单位）

邱斌（东南大学）

点评人（单位）

刘修岩（东南大学）

时间地点

2018年6月15日（周五下午3：30）经管楼B201

报告内容摘要

Countries currently tax corporate income on a source basis, which means thatcorporate income is taxed based on where the goods are produced. It has been proposedthat a destination based corporate tax system, which taxes income based on where the goods are sold, would be more efficient by eliminating the incentives to shift the location of production to avoid taxes. Such a destination based system would involve border adjustments similar to those of a VAT, with export income being exempt from tax and purchases of imported inputs not being deductible. We establish conditions under which a destination based sytstem with border adjustments will be neutral, in the sense that it has no effect on equilibrium in the two countries, using two standard general equilibrium models of international trade. We first analyzed a specific factor model, both with and without international capital mobility. We then examine a monopolistic competition model with heterogeneous firms, considering both a short run model with a fixed number of firms and a steady state model with endogenous entry. entrepreneurial failure.

报告人简介

Eric Bond 教授是范德堡大学终生职位教授（Joe L. Roby Professor of Economics）。Bond 教授博士毕业于University of Rochester，毕业后先后任教于宾州州立大学，耶鲁和范德堡大学。研究成果主要发表于： American Economic Review, Review of Economic Studies, Journal of International Economics, Journal of Political Economy, Rand, American Economic Journal, Economic Theory, Economic Journal, International Economic Review 等国际顶级期刊。

与此同时，Bond教授也担任了诸多国际期刊的主编或副主编。其担任主编或副主编的国际期刊包括：Journal of International Economics, Southern Economic Journal, Economics Bulletin, International Journal of Economic Theory.