时间：2021年10月28日（周四）下午3:00-4:30

地点：博学楼1222

主持人：荆然（对外经济贸易大学国际经贸学院教授、国际贸易学系主任）

讲座题目：Optimal Income Taxation: An Urban Economics Perspective

讲座摘要：We derive an optimal labor income tax rate formula for urban models in which tax rates are determined by traditional forces plus a new term arising from urban forces: house price, migration and agglomeration effects. Based on the earnings distributions and housing costs in large and small US cities, we find that in a benchmark model （i） optimal income tax rates are U-shaped, （ii） urban forces serve to raise optimal tax rates at all income levels and （iii） adopting an optimal tax system induces agents with low skills to leave large, productive cities. While agglomeration effects enter the optimal tax formula, they play almost no quantitative role in shaping optimal labor income tax rates.

讲座人简介：罗文澜，清华大学经管学院经济系副教授，2011年毕业于清华大学经管学院，获经济学学士学位。2017年获美国乔治城大学经济学博士学位。主要研究领域为宏观经济学。文章发表于American Economic Journal: Macroeconomics, The Economic Journal, Review of Economics and Statistics, Review of Economic Dynamics等期刊。

讲座人主页：http://www.sem.tsinghua.edu.cn/zh/lwl20171009