【财政学文献研讨会】第五十四期
时间：2019-02-26论文题目：Smart and Illicit: Who Becomes an Entrepreneur and Do They Earn More?（RossLevine andYonaRubinstein ,The Quarterly Journal of Economics (2017), 963–1018）
时 间：2019年3月1日 星期五 12:00 – 13:30
地 点：明德主楼610
主 讲：魏海伦 中国人民大学2018级财政学硕博连读生
摘要：We disaggregate the self-employed into incorporated and unincorporated to distinguish between “entrepreneurs” and other business owners. We show that the incorporated self-employed and their businesses engage in activities that demand comparatively strong nonroutine cognitive abilities, while the unincorporated and their firms perform tasks demanding relatively strong manual skills. People who become incorporated business owners tend to be more educated and—as teenagers—score higher on learning aptitude tests, exhibit greater self-esteem, and engage in more illicit activities than others. The combination of “smart” and “illicit” tendencies as youths accounts for both entry into entrepreneurship and the comparative earnings of entrepreneurs. Individuals tend to experience a material increase in earnings when becoming entrepreneurs, and this increase occurs at each decile of the distribution.
主持人：刘晓路 副教授
财政学文献研讨会是由云顶yd2223线路检测财政系主办，由财政系在读研究生剖析财政学经典或前沿文献，并对财政领域热点问题形成理论思考和系统看法。研讨会主题主要包括：政府行为、财政体制、税收体制及宏观经济等。