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作者：Lambais, Guilherme; Sigstad, Henrik
作者单位：Institute of Social Sciences, University of Lisbon (ICS-UL); Universidade de Lisboa; BI Norwegian Business School
摘要：Are politicians in power treated more leniently in court? We show that Brazilian mayoral candidates charged with misconduct are 65 percent less likely to be convicted if they narrowly win the election. Politicians play no direct role in the judges' careers, suggesting that formal independence does not completely insulate the judiciary from political influence. The effect is driven by districts with few judges and by judges with higher career instability. (c) 2022 The Author(s). Published by El...
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作者：Kim, Donghyuk
作者单位：Iowa State University
摘要：When jurisdictions use business incentives to compete for firms, the political payoffs of winning firms are privately derived by the politicians of the winning jurisdictions, but the economic payoffs, such as new jobs, can spill over to the residents of non-winning jurisdictions. I study how potential political payoffs shape government competition for firms using a simple model of government competition and firm loca-tion choice. I use the model to propose an empirical approach of deriving low...
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作者：Decerf, Benoit
作者单位：The World Bank
摘要：Multidimensional poverty measures are increasingly used in practice even though they face criticism and generate long-lasting debates. These contentions primarily find their origin in the divergence between standard poverty identification practices and a preference-based definition of the poor. This paper fills this gap by proposing a poverty measurement theory that (i) adopts a preference-based definition of the poor, (ii) acknowledges that the relevant preference is only partially known and ...
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作者：Cullen, Zoe; Perez-Truglia, Ricardo
作者单位：Harvard University; University of California System; University of California Berkeley
摘要：The diffusion of salary information has implications for labor markets, such as wage discrimination poli-cies and collective bargaining. Access to salary information is believed to be limited and unequal, but there is little direct evidence on the sources of these information frictions. Social scientists have long con-jectured that privacy norms around salary (i.e., the salary taboo) play an important role. We provide unique evidence of this phenomenon based on a field experiment with 755 empl...
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作者：Janeba, Eckhard; Schulz, Karl
作者单位：University of Mannheim; University of St Gallen
摘要：Migration and general equilibrium forces are both known to limit the extent of redistribution due to a migration threat and a trickle-down rationale, respectively. In this paper, we consider these two forces jointly and study the optimal nonlinear taxation of internationally mobile workers in general equilib-rium. We show that both forces partly offset each other. In general equilibrium, migration may lower the bottom tax rate but raises the top tax rate, challenging the classical migration-th...
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作者：Schmutz, Benoit; Verdugo, Gregory
作者单位：Institut Polytechnique de Paris; Ecole Polytechnique; Institut Polytechnique de Paris; ENSAE Paris; Universite Paris Saclay; Institut d'Etudes Politiques Paris (Sciences Po)
摘要：Using thirty years of municipal elections in France, we show that election results affect the share of immi-grants across municipalities. In municipalities where a left-instead of right-wing mayor has been elected, the share of immigrants in the population grows faster by 1.5 p.p. within six years after the elections, and by 3 p.p. within twelve years. To a large extent, these effects are driven by partisan differences in public housing constructions and changes in the composition of the popul...
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作者：Bertoni, Marco; Nistico, Roberto
作者单位：University of Padua; University of York - UK; University of Naples Federico II; IZA Institute Labor Economics
摘要：Exposure to high-ability peers entails positive learning externalities, but it also decreases students' academic self-concept because of lower ordinal ability rank. We show that, as a result, the linear-in-means parameter identifies a composite (i.e., reduced form) effect. We illustrate the empirical relevance of this issue using data from two experiments that randomly assign students to groups. We find that the structural effect of mean peer ability estimated by a model that includes rank is ...
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作者：Lardeux, Raphael
作者单位：Universite Paris-Pantheon-Assas
摘要：Prediction of tax revenue must account for earnings responses with respect to all perceived incentives, whether they are effective or not. This paper explores the extent to which tax filers respond to irrelevant incentives and develops an identification procedure for the behavioral cross-influence (BCI), a behavioral elasticity created by Farhi and Gabaix (2020) to capture such responses. Relying on French income tax returns from 2008 to 2014, the BCI is identified from earnings responses to a...
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作者：Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael
作者单位：Colgate University; University of Michigan System; University of Michigan; University of Bath; Swiss Federal Institutes of Technology Domain; ETH Zurich
摘要：We develop a positive model of multinational firm behavior and analyze a firm's incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. Our analysis highlights two major aspects of this decision. First, an asymmetric treatment of project gains and losses in the home country creates an incentive to transfer IP to a foreign low-tax country to avoid potentially negative profits at home. These incentives exist e...
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作者：Das, Satadru; Gadenne, Lucie; Nandi, Tushar; Warwick, Ross
作者单位：Reserve Bank of India; University of London; London School Economics & Political Science; Queen Mary University London; Centre for Economic Policy Research - UK; Indian Institute of Science Education & Research (IISER) - Kolkata; University of London; London School Economics & Political Science
摘要：This paper investigates the tax compliance effects of India's demonetization policy, which limited cash availability for a short period of time. Using administrative data on firms' tax returns and variation in the strength of the demonetization shock across local areas, we find that demonetization increased sales reported to the tax authorities and tax payments. Investigating mechanisms, we show that demonetization led to a large increase in the use of electronic forms of payments. We argue th...
