2023

最新文章

• Using payroll taxes as a redistribution tool AI翻译
  作者：Bozio, Antoine; Breda, Thomas; Guillot, Malka
  作者单位：Centre National de la Recherche Scientifique (CNRS); University of Liege
  摘要：Payroll taxes are usually designed to fund social insurance and not to contribute directly to redistribution. Over the last fifty years, France has modified dramatically the schedule of payroll taxation, turning it into the most progressive part of its tax system. Using administrative data and detailed microsimulation model of labor income taxation, we show that pretax wage (or labor cost) inequality measured by the P90/P10 ratio has increased by 15.4%, while net wage inequality has actually d...
• Unemployment benefits and redundancies: Incidence and timing effects AI翻译
  作者：Khoury, Laura
  作者单位：Universite PSL; Universite Paris-Dauphine
  摘要：The literature on unemployment insurance (UI) has primarily focused on its impact on unemployment outflows. Using administrative data and a discontinuity in UI benefits at a job tenure threshold, I show that inflows also respond to the generosity of UI. Based on bunching estimates, I measure that 10% of layoffs in an 4-week window before the threshold are delayed, creating a bunching mass on the high-benefit side of the cutoff. Examining the mechanisms, the evidence suggests that employers and...
• Where does opportunity knock? On doors that voted for the executive AI翻译
  作者：Shelton, Cameron A.
  作者单位：Claremont Colleges; Claremont Graduate University; Claremont McKenna College
  摘要：The Trump Tax Bill of 2017 gave U.S. state governors a one-time opportunity to select an exogenously fixed number of census tracts for preferential tax treatment. We model a governors' choice of tracts to maximize competing goals of mobilizing voters, rewarding co-partisan legislators, and alleviating poverty. We estimate the likelihood that an eligible tract is selected as a function of both the economic characteristics of the tract and the political characteristics of the governor and the re...
• Spatial inequality of opportunity in West Africa☆ AI翻译
  作者：Milsom, Luke Heath
  作者单位：University of Oxford
  摘要：In this paper, I study spatial inequality of opportunity measured in terms of the causal effect place has on primary completion, in Benin, Cameroon, and Mali. Using a movers design I find that on average moving to a one standard deviation better location at birth increases a child's probability of completing primary school by 15 percentage points. Estimating locality-year and gender-locality-year place effects I show that place matters more for girls than boys and place effects are correlated ...
• Pareto-improving minimum corporate taxation AI翻译
  作者：Hebous, Shafik; Keen, Michael
  作者单位：International Monetary Fund; Leibniz Association; Ifo Institut; University of Tokyo; Universite Clermont Auvergne (UCA); University of Oxford; University of London; London School Economics & Political Science
  摘要：The international agreement on a minimum effective corporate tax rate, implementation of which is imminent, marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which - the policy objective being to change the rules of the tax competition game - are critical for assessing the design and welfare impact of this fundamental policy innovation. A...
• On the existence of private unemployment insurance with advance information on future job losses q AI翻译
  作者：Denderski, Piotr; Stoltenberg, Christian A.
  作者单位：Polish Academy of Sciences; Institute of Economics of the Polish Academy of Sciences; University of Leicester; University of Amsterdam; Tinbergen Institute
  摘要：We study the existence of a profitable unemployment insurance market in a dynamic economy with adverse selection rooted in workers' advance information on future job losses. The new feature of the model is that the insurer and workers interact repeatedly. Repeated interactions make it possible to threaten workers with exclusion from future insurance benefits after a default on insurance premia. With exclusion, the insurer can offer not only insurance against unemployment risk itself but also a...
• Economic consequences of hospital closures AI翻译
  作者：Alexander, Diane; Richards, Michael R.
  作者单位：University of Pennsylvania; Baylor University; Federal Reserve System - USA; Federal Reserve Bank - Chicago
  摘要：Hospitals anchor much of US health care and receive a third of all medical spending, including various subsidies. Nevertheless, some become insolvent and exit the market. Research has documented subse-quent access problems; however, less is understood about broader implications. We examine over 100 rural hospital closures spanning 2005-2017 to quantify the effects on the local economy. We find sharp and persistent reductions in employment, but these localize to health care occupations and are ...
• The effect of increasing retirement age on households? savings and consumption expenditure AI翻译
  作者：Etgeton, Stefan; Fischer, Bjoern; Ye, Han
  作者单位：Leibniz Association; DIW Berlin - Deutsches Institut fur Wirtschaftsforschung; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); University of Mannheim; IZA Institute Labor Economics; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW)
  摘要：This paper examines how households adjust their savings and consumption expenditure in response to an anticipated increase in the early retirement age (ERA). We examine the 1999 pension reform in Germany, which increased the ERA for women born after 1951 by at least three years. First, we present suggestive evidence that women update their retirement planning in response to the reform. Using the German Income and Consumption Survey, we find a negative impact on private savings of 0.6 percentag...
• Managing Last Moment Behavior: Non-binding target dates to reduce the spikes in task completion at deadlines q AI翻译
  作者：Dirkmaat, Thomas; Rohde, Kirsten I. M.; Veer, Evelien van de; van Dijk, Bram; Yu, Xiao
  作者单位：Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; Tinbergen Institute; Vrije Universiteit Amsterdam
  摘要：Many large governmental programs -such as census, tax returns, grant applications, subsidy applications -have to deal with large volumes of submissions that take place right before the deadline. To study how to alleviate the overload during the peak submission period, we conducted two field experiments in a national census that includes submissions from farming enterprises in the Netherlands (n = 28,557 in 2016; n =19,733 in 2017). The results show that setting an earlier non-binding target da...
• Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands AI翻译
  作者：Leenders, Wouter; Lejour, Arjan; Rabate, Simon; van 't Riet, Maarten
  作者单位：University of California System; University of California Berkeley; CPB Netherlands Bureau for Economic Policy; Tilburg University; CPB Netherlands Bureau for Economic Policy; Leiden University - Excl LUMC; CPB Netherlands Bureau for Economic Policy; Leiden University
  摘要：Exploiting unique datasets covering over 29,000 tax evaders in the Netherlands, we investigate the dis-tribution of tax evasion and its implications for the measurement of wealth inequality. Tax evasion is concentrated at the top of the wealth distribution with over 10% of the wealthiest 0.01% of households - the super rich - evading taxes. At the top, households evade around 8% of their true tax liability. The merely rich (P90-P99.9) own 67% of hidden wealth, while the super rich account for ...