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作者：Cui, Wei; Hicks, Jeffrey; Xing, Jing
作者单位：University of British Columbia; University of Toronto; Shanghai Jiao Tong University
摘要：We investigate whether investment incentives work in less developed countries by exploiting the introduction of accelerated depreciation (AD) for fixed asset investment in China as a natural experiment. In contrast to the large positive impact of similar tax incentives in the U.S. and U.K. found in recent studies, we document that AD was ineffective in stimulating Chinese firms' investment. Further, using confidential corporate tax returns from a large province, we find that firms fail to clai...
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作者：Kuwayama, Yusuke; Olmstead, Sheila; Zheng, Jiameng
作者单位：University System of Maryland; University of Maryland Baltimore; Resources for the Future; University of Texas System; University of Texas Austin; University of Illinois System; University of Illinois Urbana-Champaign
摘要：The estimated marginal cost of U.S. water pollution control often exceeds its marginal benefit. We provide intuition, theory and empirical evidence suggesting that the hedonic property model-a common revealed-preference approach to valuing pollution control-may not capture water's recreational benefits. Using the case of Tampa Bay, Florida, we estimate willingness to pay (WTP) for water quality improvements by combining a recreation demand model with a hedonic property model. Results indicate ...
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作者：Boadway, Robin; Cuff, Katherine
作者单位：Queens University - Canada; McMaster University
摘要：Deaton (1979) showed that with an optimal linear progressive tax, commodity taxes are redundant if preferences are weakly separable between goods and labour and quasi-homothetic in goods. Hellwig (2009) later showed that any allocation with differential commodity taxes and an arbitrary linear pro-gressive income tax is Pareto-dominated by one with uniform commodity taxes and a reformed linear progressive tax. We show that Deaton & rsquo;s theorem and Hellwig & rsquo;s extension apply a) with a...
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作者：Cadena, Brian C.; Smith, Austin C.
作者单位：University of Colorado System; University of Colorado Boulder; IZA Institute Labor Economics; University System of Ohio; Miami University
摘要：We use data from a health center serving primarily low-income patients to examine medical providers' output responses to a change from a salary-based compensation plan to one that rewards providers for seeing more patients each month. Providers working for piece rates produce 18 percent more patient encounters, but only a small portion of this increase was due to individual responses to the incentives. The remainder resulted from changes in workforce composition and from providers' strategic c...
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作者：Dearing, Adam
作者单位：Cornell University; National Bureau of Economic Research
摘要：We show that variation in a single, generic tax rate can be used to identify and estimate single-good structural models that include general demand and supply specifications and (potential) market power. Our results generalize those of Zoutman et al. (2018a), who consider using a single ad valorem tax rate to identify and estimate constant-elasticity demand and supply functions under perfect competition. We also consider identification and estimation in multiple-good settings, including cases ...
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作者：Gruber, Jonathan; Kanninen, Ohto; Ravaska, Terhi
作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; VATT Institute for Economic Research
摘要：Can simply changing the public definition of a normal retirement age impact retirement, without any associated financial incentive changes? We study a reformulation of the retirement system in Finland that relabeled retirement ages with only modest and continuous changes in financial incentives. We find that relabeling matters: both graphical evidence and estimated hazard models reveal an enormous change in retirement when individuals face a newly defined normal retirement age. We also find ev...
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作者：Broten, Nicholas; Dworsky, Michael; Powell, David
作者单位：RAND Corporation; Pardee RAND Graduate School; RAND Corporation
摘要：Do temporary workers face more employment and earnings risk than direct-hire workers? We link administrative workers' compensation claims to earnings records to measure the risk posed by workplace injuries, comparing employment and earnings outcomes between temporary and direct-hire workers injured doing the same job. We implement two complementary empirical strategies to account for underlying differences in labor market attachment. Despite evidence that injury severity does not vary between ...
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作者：Dufwenberg, Martin; Johansson-Stenman, Olof; Kirchler, Michael; Lindner, Florian; Schwaiger, Rene
作者单位：University of Arizona; University of Gothenburg; University of Innsbruck; Max Planck Society
摘要：Does market interaction influence morality? We study a particular angle of this classic question theoret-ically and experimentally. The novelty of our approach is to posit that people are motivated by reciprocity - an urge many argue affects humans. While many have suggested that market interactions make people more selfish, our reciprocity-based theory allows that market interaction on the contrary induces more prosociality. Our experiment provides a test of the empirical relevance of such an...
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作者：Chalak, Karim; Kim, Daniel; Miller, Megan; Pepper, John
作者单位：Universite de Montreal; BI Norwegian Business School; University of Virginia
摘要：Limited by the lack of data on gun ownership in the United States, ecological research linking firearms ownership rates to homicide often relies on proxy measures of ownership. Although the variable of interest is the gun ownership rate, not the proxy, the existing research does not formally account for the fact that the proxy is an error-ridden measure of the ownership rate. In this paper, we reexamine the ecological association between state-level gun ownership rates and homicide explicitly ...
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作者：Hut, Stefan; Oster, Emily
作者单位：Amazon.com; Brown University; National Bureau of Economic Research
摘要：We use grocery purchase data to analyze dietary changes. We show that dietary change is unusual, even in response to significant disease diagnosis or changes in household circumstances. We then identify a small subset of households which show significant dietary changes (either improvements or worsened diet). We use machine learning to predict these households and find dietary concentration is a significant predictor of change. Households tend to change a small subset of food items at a time, ...
