德勤－复旦会计论坛系列283期讲座
时间：2026年 11月5日（周四）下午13:30
地点：史带楼303教室
主持人：杨德天 助理教授
报告人：Hansol Jang（National University of Singapore）
题 目：Credit Supply Externality of Intertemporal Income Shifting
摘 要：Individual taxpayers shift their income across time to save taxes. Using the 2013 tax increases as our empirical setting, we show that high-income taxpayers accelerated their taxable income realizations into 2012, especially capital gains. A significant portion of the proceeds went to bank deposits, leading banks to expand credit supply. The additional lending largely supported small residential properties, facilitating credit access for constrained households, specifically those in counties with lower income, lower educational attainment or a greater rural population. Our research demonstrates that tax-avoidance-motivated intertemporal income shifting can have a positive externality on credit supply and potentially enhances financial inclusion.
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