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作者：Bilicka, Katarzyna; Scur, Daniela
作者单位：Utah System of Higher Education; Utah State University; National Bureau of Economic Research; Centre for Economic Policy Research - UK; Cornell University
摘要：Good organizational capacity drives productivity and potential taxable profits, but may also enable multinationals (MNEs) to more efficiently re-allocate profits across tax jurisdictions, lowering actual taxable profits. We show that MNE subsidiaries with better organizational capacity report significantly lower profits in high- tax countries. This pattern is not present in low-tax countries. Further, responsiveness to corporate tax rate changes in terms of profit reporting is driven by firms ...
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作者：Dench, Daniel; Pineda-Torres, Mayra; Myers, Caitlin
作者单位：University System of Georgia; Georgia Institute of Technology; Middlebury College
摘要：The U.S. Supreme Court decision in Dobbs v. Jackson Women's Health Organization sparked the most profound transformation of the landscape of abortion access in 50 years. We provide the first estimates of the effects of near-total abortion bans on fertility using a pre -registered synthetic difference-in-differences design applied to newly released provisional natality data for the first half of 2023. The results indicate that states with abortion bans experienced an average increase in births ...
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作者：Aslund, Olof; Engdahl, Mattias; Rosenqvist, Olof
作者单位：Uppsala University; IZA Institute Labor Economics
摘要：We study labor market and health implications of asylum wait time, a policy margin with bearing on public finances. The analysis exploits a rapid and unexpected increase in pending applications, which extended processing times with several months for new asylum seekers to Sweden. Longer waiting slows down integration by delaying labor market entry and decreasing participation and performance in active policy measures. Accumulated earnings during the first four years after application are 2.6 p...
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作者：Rezaei, Sarah; Rosenkranz, Stephanie; Weitzel, Utz; Westbrock, Bastian
作者单位：Utrecht University; Vrije Universiteit Amsterdam; Tinbergen Institute; Radboud University Nijmegen; University of Hamburg
摘要：Social preferences are a powerful determinant of human behavior. We study their behavioral implications within the context of a network game. A key feature of our game is the existence of multiple equilibria that widely differ in terms of their payoff distributions. Determining which equilibrium is most plausible is thus a key concern. We show that introducing social preferences into the game can resolve the problem of equilibrium multiplicity. However, the selected equilibria do not necessari...
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作者：Angelucci, Manuela; Chiapa, Carlos; Prina, Silvia; Rojas, Irvin
作者单位：University of Texas System; University of Texas Austin; Analysis Group Inc.; Northeastern University; Centro de Investigacion y Docencia Economicas A.C. (CIDE)
摘要：We test if 3534 beneficiaries of PROSPERA, Mexico's cash transfer program, smooth food consumption before and after the date of the transfer receipt, and if consumption smoothing is costly. The transfer is an anticipated and transitory income shock and, thus, the PIH predicts that consumption should be smooth before and after its receipt. We find that food consumption does not change the days before and after the transfer date and we find no evidence that households bear costs to smooth consum...
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作者：Norris, Samuel; Rose, Evan K.
作者单位：University of British Columbia; University of Chicago; National Bureau of Economic Research
摘要：Many jurisdictions levy sizable fines and fees (legal financial obligations, or LFOs) on criminal defendants. Proponents argue LFOs area tax on crimethat funds courts and provides deterrence; opponents argue they do neither. We examine the fiscal implications of lowering LFOs. Incentives to default generate a Laffercurve with revenue eventually decreasing in LFOs. Using detailed administrative data, however, we find few defendants demonstrably on the right-hand side of the curve. Those who are...
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作者：Tyrrell-Hendry, Lee
作者单位：University of Bath
摘要：I explore optimal education subsidies and progressivity of labour taxes in a model with stochastic human capital accumulation and incomplete markets, endogenous labour supply and an education choice modelled as a real option, where agents choose an optimal number of years to study before starting work. In a purely analytical Baseline model with tight borrowing constraints on students, which leads to a no-trade equilibrium without savings, the government pays for education via transfers to stud...
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作者：Fabra, Natalia; Gutierrez, Eduardo; Lacuesta, Aitor; Ramos, Roberto
作者单位：Universidad Carlos III de Madrid; Centre for Economic Policy Research - UK; Banco de Espana
摘要：Globally, renewable energy projects often face local opposition despite the potential for job creation. Analyzing data from over 3,900 Spanish municipalities (2017-2021), we find that new jobs frequently do not remain in the host communities. Solar projects show stronger employment and unemployment multipliers compared to wind, reflecting differing task and skill requirements. Beyond the labor market impacts, residents benefit from the investments through greater public spending and increased ...
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作者：Link, Sebastian
作者单位：IZA Institute Labor Economics; Leibniz Association; Ifo Institut; University of Munich; Leibniz Association; Ifo Institut
摘要：This paper studies the price and employment responses of firms to the introduction of a nationwide minimum wage in Germany. Widely throughout the economy, affected firms responded by rapidly and frequently increasing prices without cutting employment. These decisions are strongly interrelated: Firms that increased prices relatively more often also showed a less negative employment response. The relative importance of both margins is associated with product market competition and the specific e...
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作者：Bergvall, Sanna
作者单位：University of Gothenburg; Lund University
摘要：This study explores the relationship between women's economic empowerment and intimate partner violence (IPV), measured as women's hospital visits for assault. Using longitudinal Swedish administrative data, I proxy women's economic empowerment with a measure of potential relative earnings of married spouses caused by local changes in gender-specific labour demand. The findings reveal that an increase in potential relative earnings increases the probability of women's hospital visits for injur...
