Optimal Mirrleesian Taxation and Human Capital Investment

主讲人 陈明郎 简介 <div>This paper studies&nbsp;a dynamic Mirrlees model in which agents can accumulate privately observed human capital through education over the life cycle, but&nbsp;private consumption expenses may be disguised as expenses for education purposes. In this setting,&nbsp;distortions in the resulting constrained efficient allocation are characterized by positive&nbsp;intertemporal&nbsp;wedges, negative intratemporal wedges&nbsp;early&nbsp;and positive intratemporal wedges&nbsp;later in the life cycle. These wedges serve as mechanisms to eliminate&nbsp;information-induced&nbsp;distortions to learning, so&nbsp;agents are deterred from under-investing in human capital,&nbsp;over-saving, and&nbsp;shirking during their life cycle. We also construct a tax system, in which these wedges are represented by&nbsp;linear capital and labor income taxes that can implement constrained efficient allocations&nbsp;as an equilibrium in a market economy.</div>
时间 2019-06-13(Thursday)12:30-14:00 地点 经济楼N-303
讲座语言 English 主办单位 经济学院财政系
承办单位 经济学院财政系 类型 独立讲座
联系人信息 主持人 王艺明
专题网站 专题
主讲人简介 <p><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">陈明朗现为台湾</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">&ldquo;</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">中央研究院</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">&rdquo;</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">经济研究所研究员(终身职)。本硕毕业于台湾大学经济系,博士毕业于美国加州大学洛杉矶分校。研究领域:经济学。在</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">Journal<span style="letter-spacing: -0.55pt"> </span>of<span style="letter-spacing: -0.55pt"> </span>Economic<span style="letter-spacing: -0.8pt"> </span>Theory</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">、</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">International<span style="letter-spacing: -0.6pt"> </span>Economic<span style="letter-spacing: -0.6pt"> </span>Review</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">、</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">Journal<span style="letter-spacing: -0.65pt"> </span>of<span style="letter-spacing: -0.6pt"> </span>Public Economics</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">、</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">Economic<span style="letter-spacing: -0.4pt"> </span>Theory</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">、</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">Review<span style="letter-spacing: -0.25pt"> </span>of<span style="letter-spacing: -0.2pt"> </span>Economic<span style="letter-spacing: -0.3pt"> </span>Dynamics</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">等</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">国际顶级期刊<span style="mso-font-width: 105%">发表</span></span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">17</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">篇学术论文。从</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">1985</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">年至今,在国际学术期刊发表</span><span lang="EN-US" style="font-size: 10.5pt; font-family: &quot;Calibri&quot;,sans-serif; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体; mso-font-width: 105%">79</span><span style="font-size: 10.5pt; font-family: 宋体; mso-bidi-font-size: 11.0pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: &quot;Times New Roman&quot;; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-width: 105%">篇学术论文,出版专著多部。</span></p> 期数 财税名家论坛第七十讲
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