讲座题目：Manufacturing Investment and Employee Earnings: Evidence from Accelerated Depreciation

摘要：This paper assesses the effects of a tax policy designed to induce manufacturing investment on employee earnings. Following the accelerated depreciation policy in Canada, which lowers the costs of acquiring machinery or equipment, treated firms increase manufacturing investment and employment. However, earnings of incumbent workers at treated firms decrease on average, primarily driven by displaced or low fixed effects workers. Furthermore, both the skill ratio and skill premium increase within firm, providing evidence of skill-biased technological change. Our findings suggest that a tax policy promoting manufacturing investment may contribute to increases in wage inequality both within firm and across firms.

主讲人：段伊戈 助理教授（上海交通大学安泰经济与管理学院）

讲座时间：2025年5月12日（周一）13:00—14:30

讲座地点：求是楼347会议室

讲座语言：中英文

主持人：林琳 讲师

参与人员：热烈欢迎广大师生参加。

主讲人简介：

段伊戈，英属哥伦比亚大学经济学博士，现担任上海交通大学安泰经济与管理学院助理教授、Journal of Asian Economics副主编。他的研究领域为劳动经济学和城市经济学，特别是通勤成本对劳动力流动、家庭选址和城市房地产市场的影响，成果发表于Management Science并获得2024年期刊最佳论文奖。此外，他还利用大规模行政数据分析企业税收政策对企业发展和员工收入的作用，相关成果现于American Economic Journal: Economic Policy返修并获得2022年亚太金融市场年会最佳论文奖。