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西南财经大学财税学院财税理论与方法研习课:聚束理论与应用(Bunching Theory and Its Applications)



Objectives: This course is primarily designed for graduate students and senior undergraduate students,
aiming at enabling students to master the basic methods of bunching theory and its applications.
Prerequisites: An undergraduate-level understanding of fundamental methods of mathematical economics.
Tentative Course Outline:
u Chapter 1. Theoretical background of bunching approach. (1.5 hours)
u Chapter 2. Bunching at kink points. (3 hours)
u Chapter 3. Bunching at notches. (3 hours)
u Chapter 4. Cheating from local governments. (1.5 hours)
u Chapter 5. Medical insurance in China and U.S.. (3 hours)
u Chapter 6. Housing market. (3 hours)
u Chapter 7. R&D investment in China. (3 hours)
u Chapter 8. Dynamic bunching model. (3 hours)
u Chapter 9. Debate and criticism on bunching theory. (3 hours)


Main References: This is a restricted list of various interesting and useful papers that will be touched during the course. You need to consult them occasionally.

Kleven, Henrik Jacobsen. “Bunching.” Annual Review of Economics 8 (2016): 435-464.
Saez, Emmanuel. “Do taxpayers bunch at kink points?.” American Economic Journal: Economic Policy 2.3 (2010): 180-212.
Kleven, Henrik J., and Mazhar Waseem. “Using notches to uncover optimization frictions and structural elasticities: Theory and evidence from Pakistan.” The Quarterly Journal of Economics 128.2 (2013): 669-723.
Chetty, Raj, et al. “Adjustment costs, firm responses, and micro vs. macro labor supply elasticities: Evidence from Danish tax records.” The Quarterly Journal of Economics 126.2 (2011): 749-804.
Foremny, Dirk, Jordi Jofre-Monseny, and Albert Sol´e-Oll´e. “‘Ghost citizens’: Using notches to identify manipulation of population-based grants.” Journal of Public Economics 154 (2017): 49-66.
Piketty, Thomas, and Emmanuel Saez. “Optimal labor income taxation.” Handbook of Public Economics. Vol. 5. Elsevier, 2013. 391-474.
Kleven, Henrik Jacobsen, and Esben Anton Schultz. “Estimating taxable income responses using Danish tax reforms.”American Economic Journal: Economic Policy 6.4 (2014): 271-301.
Le Maire, Daniel, and Bertel Schjerning. “Tax bunching, income shifting and self-employment.”Journal of Public Economics 107 (2013): 1-18.
Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz. “The elasticity of taxable income with respect to marginal tax rates: A critical review.” Journal of Economic Literature 50.1 (2012): 3-50.
Liu, Li, et al. “VAT notches, voluntary registration, and bunching: Theory and UK evidence.” Review of Economics and Statistics (2019): 1-45.
Einav, Liran, Amy Finkelstein, and Paul Schrimpf. “Bunching at the kink: implications for spending responses to health insurance contracts.” Journal of Public Economics 146 (2017): 27-40.
Chen, Zhao, et al. “Notching R&D investment with corporate income tax cuts in China.” No. w24749.National Bureau of Economic Research, 2018.

Best, Michael Carlos, et al. “Estimating the elasticity of intertemporal substitution using mortgage notches.” The Review of Economic Studies 87.2 (2020): 656-690.
Lu, Yi, Julie Shi, and Wanyu Yang. “Expenditure response to health insurance policies: Evidence from kinks in rural China.” Journal of Public Economics 178 (2019): 104049.
Slemrod, Joel, Caroline Weber, and Hui Shan. “The behavioral response to housing transfer taxes: Evidence from a notched change in DC policy.” Journal of Urban Economics 100 (2017): 137-153.
Best, Michael Carlos, and Henrik Jacobsen Kleven. “Housing market responses to transaction taxes: Evidence from notches and stimulus in the UK.” The Review of Economic Studies 85.1 (2018): 157-193.
Blomquist, Soren, and Whitney K. Newey. “The bunching estimator cannot identify the taxable income elasticity.” (2017).
Blomquist, Soren, et al. “Individual heterogeneity, nonlinear budget sets, and taxable income.” (2015).
Other researches published in top 5 journals, or field top journals, or NBER working papers.




王睿霆 助理研究员

主讲人简介:王睿霆,京都大学经济学院博士研究生,将于2021年入职西南财经大学财政税务学院。本科毕业于对外经济贸易大学,现在还担任日本内阁财务省财务综合研究所(Policy Research Institute, Ministry of Finance)助理研究员、京都大学经济研究所科研助理以及京都先端科学大学经济学院讲师(part-time)。主要研究方向为公共经济学、经济成长理论、聚束方法理论应用。文章发表于Economic Modelling,此外论文在经济学国际A类、B类期刊处在R&R或评审中。