税收与商业组织形式

2025-11-05 经济
标题税收与商业组织形式
日期和时间

2025年11月5日（周三）

09:00-10:30

地点会议楼II 203会议室
主讲人

Wojciech Kopczuk教授

哥伦比亚大学

摘要Small businesses including high-income professionals choose to operate as corporations or passthrough entities such as sole proprietorships on the basis of non-tax and tax considerations. Incorporation may offer businesses lower effective tax rates on income earned and distributed to the owner-manager, as well as opportunities to defer taxes to the future. We show how taxes affect labor and investment decisions over the life cycle and derive a "sufficient statistics" formula for the impact of incorporation on social welfare. Using longitudinal administrative tax data in 2001-17, we study the businesses of Canadian physicians and dentists. We identify the causal effects of taxes using a triple-difference design that exploits a 2006 reform that facilitated incorporation by doctors in Ontario. incorporation rates in the treated group rose sharply after the reform compared to a matched control group of doctors in other provinces and business owners in other industries. Employment and business investment rose. Combined personal-plus-corporate incomes rose initially following the reform and then fell gradually for doctors in their 50s and 60s. Effective tax rates fell marginally, mainly due to the shifting of income to family members. Doctors accumulated substantial retained earnings inside their corporations, suggesting they are used as deferred-tax retirement savings vehicles. Taken together, these results are consistent with both tax avoidance through a corporation and real response via business expansion after incorporation
主讲人简介

Wojciech Kopczuk，哥伦比亚大学经济学系教授，公共财政领域的国际知名学者。其研究重点涵盖财富与收入不平等、税收政策以及遗产经济学，在高收入与高财富分布、遗产税制度以及企业收入等方面作出了重要贡献，并在Quarterly Journal of Economics，Journal of Political Economy，American Economic Review等国际顶尖学术期刊发表了多篇高影响力论文。

 

Wojciech Kopczuk教授现任Journal of Public Economics 主编，曾于2021—2024年担任国际公共财政学会主席。其学术成就获得包括佩吉与理查德·马斯格雷夫奖、阿尔弗雷德·P·斯隆研究奖在内的多项荣誉。凭借杰出的研究与学术服务，他在全球税收政策与社会不平等研究领域享有重要影响。