“正午阳光——青年学者论坛”是金融学院定期举办的以院内师生参与为主的学术交流活动，为全院专家学者之间、师生之间、南开金融与国际国内学术界之间提供了难得的交流机会。本学期“正午阳光”论坛初心不改，扬帆远航再出发，致力于营造学院学校科研氛围，推动师生学术科研水平不断提升！

2025年春季学期“正午阳光——青年学者论坛”第6期活动安排如下：

讲座信息

讲座题目

ShadowsintheSunlight:DoSolarPower’sBenefitsShineEquallyonEveryone?

主讲人：庄蕙绮

庄蕙绮，南开大学金融学院助理教授。博士毕业于美国IndianaUniversityofBloomington。研究领域：绿色金融，数字经济，养老金融。

讲座时间

2025年10月23日（周四）

12：00-13：30

讲座地点

金融学院116教室

内容摘要

Thisstudyinvestigatesthestructuralinequitiesembeddedwithintheallocationofnon-refundableenergytaxcreditsintheU.S.residentialsolarmarket.ByanalyzingtaxcreditdatafromtheInternalRevenueService(IRS)alongsideindividual-leveldatafromtheAnnualSocialandEconomicSupplements(ASEC),werevealasignificant74%discrepancyintaxcreditutilizationbetweenlow-andhigher-incomehouseholds.Additionally,wefindthat28%ofhomeownerhouseholdsareineligibleforfullsolartaxcreditsduetotaxliabilityconstraints.Usingastructuralmodelofhouseholdsolarpaneladoptionthatincorporatestaxbenefits,thisresearchquantifiestheadverseimpactsofcurrenttaxpolicies.Throughcounterfactualscenarios,wedemonstratethatmakingtaxcreditsrefundablecouldincreaseadoptionratesby23.8%overall,effectivelydoublingthenumberofsolarpanelsystemsamongthemosteconomicallyvulnerablepopulations.Furthermore,ourevidenceshowsthatrefundabilitycouldleadtoasignificant8%reductioninemissions,includingCO2,SO2,NOx,andPM2.5.Thesefindingsunderscoretheneedforpolicymakerstorestructureenergytaxcreditstobridgethesocioeconomicdivide,therebyacceleratingthetransitiontowardsamoresustainableandequitableenergysystem.