近日，中央财经大学中国财政发展协同创新中心助理教授罗伟杰的独立作者论文“Demography and the composition of taxes: Evidence from international panel data”被经济学国际知名期刊Economics Letters录用接收，拟于今年10月（Volume 183）刊出。

Abstract: This paper analyzes the impact of population aging on the composition of taxes. When  the median voter is of working age, then population aging increases the demand for expenditure rather than income taxes in order to increase the tax burden on the retired population. International panel evidence supports this hypothesis, and this relationship holds more firmly in stronger democracies.