“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：

讲座题目：Shadows in the Sunlight: Do Solar Power’s Benefits Shine Equally on Everyone?

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Indiana University of Bloomington。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

This study investigates the structural inequities embedded within the allocation of non-refundable energy tax credits in the U.S. residential solar market. By analyzing tax credit data from the Internal Revenue Service (IRS) alongside individual-level data from the Annual Social and Economic Supplements (ASEC), we reveal a significant 74% discrepancy in tax credit utilization between low- and higher-income households. Additionally, we find that 28% of homeowner households are ineligible for full solar tax credits due to tax liability constraints. Using a structural model of household solar panel adoption that incorporates tax benefits, this research quantifies the adverse impacts of current tax policies. Through counterfactual scenarios, we demonstrate that making tax credits refundable could increase adoption rates by 23.8% overall, effectively doubling the number of solar panel systems among the most economically vulnerable populations. Furthermore, our evidence shows that refundability could lead to a significant 8% reduction in emissions, including CO2, SO2, NOx, and PM2.5. These findings underscore the need for policymakers to restructure energy tax credits to bridge the socioeconomic divide, thereby accelerating the transition towards a more sustainable and equitable energy system.