主讲嘉宾：Prof. Yuxin Chen

讲座时间：2024年5月29日（周三）9:00

讲座地点：重庆大学B区经济与工商管理学院001报告厅

嘉宾简介：

Yuxin Chen is the Dean of Business and the Distinguished Global Professor of Business at NYU Shanghai, with an affiliation with Stern School of Business, New York University. He is also the director of NYU Shanghai Center for Business Education and Research.

The primary research interests of Dr. Chen include data-driven marketing, Internet marketing, pricing, retailing, competitive strategies, structural empirical models, Bayesian econometric methods, behavioral economics, and marketing in emerging markets.

Dr. Chen has published more than 40 papers in top journals in marketing and related areas. He has reccived Frank M. Bass Award and John D.C.Little Award in 2001, and the Paul E.Green Award in 2012. He was also a finalist for INFORMS Society for Marketing Science Long Term Impact Award in 2011. Dr. Chen served as a Senior Editor of Marketing Science and POMS, and as an Associate Editor of Journal of Marketing Research, Management Science and Quantitative Marketing and Economics.

讲座摘要：

How does changes in income tax affect sales performance? Our paper explores the link between economic policy and salesforce management at the transactional level, using data from a large apparel company in China. The analysis indicates that a nationwide personal income tax cut in October 2018 improved sales performance more for those salespersons who benefited from the policy compared to others. The performance gain was observed after the tax cut and persisted in future months, and is particularly significant in low-income regions. The performance gain is mainly attributed to higher sales of pricier items, rather than more reliance on discounts to boost demand. In addition, the study shows that the tax cut resulted in a net increase in the government revenue because of higher sales by the firm and the subsequent rise in corporate tax payment.