講座題目：Illusive Taxation on the Second Nature

主講人：曾道智（日本東北大學(xué)）

講座時(shí)間：2019年7月3日周三下午3:00-4:30

講座地點(diǎn)：中央財(cái)經(jīng)大學(xué)學(xué)院南路校區(qū)（主教702）

主講人簡(jiǎn)介：曾道智1996年獲得日本京都大學(xué)應(yīng)用數(shù)學(xué)博士學(xué)位，現(xiàn)為日本東北大學(xué)教授。他長(zhǎng)期從事空間經(jīng)濟(jì)學(xué)和博弈論方面的研究，研究成果發(fā)表在《Journal of Development Economics》、《Journal of Urban Economics》、《Journal of Regional Science》、《Journal of Economic Geography》等空間經(jīng)濟(jì)學(xué)領(lǐng)域的頂級(jí)期刊，累計(jì)引用400余次，具有廣泛的社會(huì)影響力，是在國(guó)際貿(mào)易與空間經(jīng)濟(jì)學(xué)領(lǐng)域有重要影響的華人經(jīng)濟(jì)學(xué)家。

摘要：This paper examines the tax competition for mobile capital between symmetric countries. All first-nature features (local advantages) are completely abstracted away, so agglomeration and dispersion forces come purely from the second nature---the economic linkages based on monopolistic competition, increasing returns to scale, and trade costs. A positive tax indicates a dispersion rentwhile a negative tax implies an agglomeration rent. This paper finds thatthe income effect and the pro-competitive effect together foster a dispersion forcethat can be exploited by the local government in the form of a positive tax rate.

本次講座是中央財(cái)經(jīng)大學(xué)“龍馬奮進(jìn)·校慶70周年學(xué)術(shù)系列講座”的組成部分，獲得了2019年中央財(cái)經(jīng)大學(xué)專(zhuān)題學(xué)術(shù)講座項(xiàng)目資助。