Department of Economics Last updated: January 17, 2019
University of Calgary 2500 University Drive, NW Cell: +1 (403)401-3756 Calgary, Alberta, T2N 1N4 Email: fwei@ucalgary.ca Canada Web: feng-wei.weebly.com CITIZENSHIP: China, P.R. RESEARCH INTEREST Taxation, Public Economics and Applied Microeconomics EDUCATION Ph.D Economics, University of Calgary, AB Canada 2013-2019 M.A. Economics, University of Calgary, AB Canada 2011-2012 B.A. Economics, First-Class Honor University of Manitoba, MB Canada 2008-2011 REFERENCES Dr. Jean-François Wen (Supervisor) Dr. Daniel Gordon (Committee member) Professor Professor Dept. Economics, University of Calgary Dept. Economics, University of Calgary Tel: +1 (403) 220-2478 Tel: +1(403)220-5080 Email: wen@ucalgary.ca (jwen@imf.org) Email: dgordon@ucalgary.ca Dr. Stefan Staubli (Committee member & Placement officer) Associate Professor Dept. Economics, University of Calgary Tel: +1(403)220-6180 Email: sstaubli@ucalgary.ca Administrative Contact: Joann Weston - jweston@ucalgary.ca +1 (403)220-4091 WORKING PAPERS “The Optimal Tax Threshold and Tax Rate for SMEs” (Job Market Paper), joint with Jean- François Wen Abstract: Presumptive taxes in the form of a tax on turnover for SMEs are pervasive. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subject either to a corporate income tax or a tax on turnover, depending on whether the turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of the corporate income tax rate, the turnover tax rate, and the threshold. We interpret the first-order conditions for welfare maximization taking into account private behavior to identify the key margins and then simulate a calibrated version of the model. “Corporate Tax Reform and the Labor Market in Canada” Abstract: Many governments have pursued “competitive” corporate tax rates to attract invest- ment. However, the distributional implications of these tax cut reforms is unclear. This paper studies the labor market effect of the corporate income tax by exploiting a 2001 tax reform in Canada. This reform lowered the corporate income tax rate by 25% in the sectors which were not previously under special tax treatment, e.g., the manufacturing sector was excluded from the tax reduction. Results from difference-in-differences regressions suggest that workers benefited significantly from the tax reduction. Their real wage rate and working hours increased by 1.4% and 0.7%, respectively. Consistent with Griliches’ capital-skill complementary hypothesis that capital is more complementary with skilled labor than with unskilled labor, this paper finds that high-educated workers benefited more from the reform compared with medium-educated or low- educated workers. WORK IN PROGRESS “Flat Tax Reform and the Informal Sector” “Threshold for Corporate and Value-Added Tax System” PROFESSIONAL EXPERIENCE Instructor: Principles of Macroeconomics, University of Calgary 2017 Research Assistant: Dr. Robert Oxoby 2019 Dr. Cecilia Garcia-Medina & Dr. Jean-François Wen 2015 Teaching Assistant: Environment Economics (Graduate) 2017 Empirical Energy Economics (Undergraduate) 2015 Econometrics (Undergraduate) 2014, 2015, 2018 Microeconomic Theory (Undergraduate) 2013, 2015 Macroeconomic Theory (Undergraduate) 2013, 2016, 2017 Portfolio Theory and Management (Haskayne School of Business) 2018, 2019 Public Sector: Expenditure (Undergraduate) 2014 AWARDS & HONORS Department of Economics Graduate Alumni Scholarship, University of Calgary 2017 Top Student in Microeconomics, University of Calgary 2014 Ph.D Graduate Scholarship, University of Calgary 2013-2018 M.A. Graduate Scholarship, University of Calgary 2012 Dean’s Honors List, University of Manitoba 2009-2011 PROFESSIONAL AFFILIATIONS American Economic Association (AEA), Canadian Economic Association (CEA) OTHER SKILLS Languages: Mandarin Chinese (Native), English (Fluent) Computing: Matlab, Mathematica, R, Stata