报告题目：Personal Income Tax Reform and Health Insurance Purchases: Evidence from a Quasi-Natural Experiment in China

报告人：张旋副教授

时  间：5月17日（周五）下午15:00-17:00

地  点：西安交通大学创新港涵英楼经济金融研究院8121会议室

报告人简介：张旋，南京航空航天大学经管学院副教授，英国格拉斯哥大学亚当斯密商学院金融学博士，主要研究方向包括金融风险管理、公司金融，金融科技等。在Journal of Banking & Finance, Journal of Financial Markets，International Journal of Forecasting，Journal of International Financial Markets, Institutions & Money等学术期刊上发表论文四十余篇。主持一项国家自然科学基金青年项目，并参与多项国家和省部级项目。目前兼任江苏省金融业联合会金融科技专业委员会秘书长，International Review of Economics & Finance、Finance Research Letters等期刊副主编，EM, IREF, EAP等期刊客座主编。

摘  要：This study analyzes the effects of the 2018 personal income tax reform on residents' purchasing behavior of health insurance using data from the China Household Finance Survey (CHFS). Employing a quasi-natural experiment approach, the findings show that the reform has increased Chinese households' participation and premium expenditure on health insurance. Heterogeneity analyses reveal that the impact of the personal income tax reform on health insurance purchase is particularly pronounced for individuals in economically developed areas, debt-free individuals, those with better financial market accessibility, and those lacking financial literacy. Besides, the effect of the reform on other insurance types is not significant. This study presents a new micro perspective on the influence of Chinese fiscal policies on residents' insurance purchasing behavior and offers valuable insights for the development of the commercial health insurance market.

经济与金融学院

2024年5月10日