报告题目：The Welfare Analysis of the Itemized Deduction of Medical Expenditures

报 告 人：李倩 上海财经大学教授

报告时间：2021年5月29日 14:20

报告地点：经济学院一楼院史馆

主办单位：经济学院

欢迎光临！

李倩：上海财经大学高等研究院教授。长期从事公共金融、财政学和计算经济学研究。多项研究发表于国际期刊，如Journal of Economic Dynamics and Control, Economic Letters 和 The B.E. Journal of Macroeconomics。

主要内容：

This paper quantifies the welfare consequences of China's 2019 individual income tax reform: itemized deduction for medical expenditures. We establish a general equilibrium overlapping generation model with incomplete markets and heterogeneous households that contain both males and females.