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[4月19日] 發(fā)展和政治經(jīng)濟學(xué)Workshop

發(fā)布日期：2023-04-17 01:49    來(lái)源：
A Tale of Two Thresholds: Dynamic Implications of Size-Based Policies

時(shí)間：4月19日(周三)16:00-17:00

參與方式：Zoom (發(fā)送郵件至lujing@m.legalbrainz.com獲取線(xiàn)上會(huì )議鏈接)

主講人：Mazhar Waseem (University of Manchester)
參與老師：（國發(fā)院）李力行，席天揚，徐化愚，于航，王軒，易君健
        （經(jīng)院）劉沖，吳群鋒，曹光宇



論文摘要：Size-based polices, whereby firms smaller than a given size threshold are not required to remit taxes or comply with regulations, are ubiquitous, especially in developing economies. These policies distort firms size choices, incentivizing them to remain small. In this paper, we explore the dynamic implications of two size-based tax policies from Pakistan. Under the first policy, firms with profits below the income tax exemption threshold are not required to pay profit tax and under the second policy firms with annual turnover below the VAT exemption threshold are not required to remit VAT on their sales. Exploiting the universe of income tax returns filed between 2006 and 2020 and leveraging important tax reforms through which these exemption thresholds were moved more than once, we document six stylized facts on how size-based policies affect firm behavior. Using bunching and difference-in-differences frameworks, we then estimate the reduced-form effects of the policies, exploiting the movements of the two thresholds. Finally, we use the simulated method of moments to estimate a dynamic structural model incorporating non-linear taxation of firms observed in Pakistan. The model rationalizes our results and allows counterfactual policy analysis.

主講人介紹：Mazhar Waseem is a Reader (Associate Professor) of Economics at the University of Manchester. His research primarily focuses on Public Finance issues of emerging economies, especially on the behavior of economic agents to tax and transfer policies with a view to learn how the design of these policies, especially in weak enforcement environments, can be improved. He holds a Ph.D. in economics from the London School of Economics. He is a Research Associate at the Institute of Fiscal Studies, Research Affiliate at the Centre of Economic Policy Research (CEPR) and an editor of International Tax and Public Finance.