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作者：Wier, Ludvig
作者单位：University of California System; University of California Berkeley
摘要：This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm's-length pricing. I find that multinational firms in South Africa manipulate transfer prices in order to shift taxable profits to low-tax countries. The estimated tax loss relating to imported goods alone is 0.5% of corporate tax payments. My estimates do not su...
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作者：Barrera, Oscar; Guriev, Sergei; Henry, Emeric; Zhurayskaya, Ekaterina
作者单位：Paris School of Economics; Institut d'Etudes Politiques Paris (Sciences Po)
摘要：How effective is fact checking in countervailing alternative facts, i.e., misleading statements by politicians? In a randomized online experiment during the 2017 French presidential election campaign, we subjected subgroups of 2480 French voters to alternative facts by the extreme-right candidate, Marine Le Pen, and/or corresponding facts about the European refugee crisis from official sources. We find that: (i) alternative facts are highly persuasive; (ii) fact checking improves factual knowl...
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作者：Tazhitdinova, Alisa
作者单位：University of California System; University of California Santa Barbara
摘要：Drawing on administrative panel data covering the full population of business owners in the UK,1 study the effects of differential tax liabilities across organizational forms on business entry and on income shifting. I find that a 10% increase in savings from incorporation leads to a 1.7% increase in the number of new business owners. However, higher entrepreneurial entry is offset by income shifting - increasing the hazard rate of incorporation of the existing self-employed by up to 2.3% for ...
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作者：Fisman, Raymond; Gladstone, Keith; Kuziemko, Ilyana; Naidu, Suresh
作者单位：Boston University; Princeton University; Columbia University; National Bureau of Economic Research
摘要：A vast theoretical literature in public finance has studied the desirability of capital taxation. This discussion largely ignores the political feasibility of taxing wealth. We provide, to our knowledge, the first investigation of individuals' preferences over jointly taxing income and wealth. We provide subjects with a set of hypothetical individuals' incomes and wealth and elicit subjects' preferred (absolute) tax bill for each individual. Our method allows us to unobtrusively map both incom...
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作者：Gonzalez, Robert; Komisarow, Sarah
作者单位：University of South Carolina System; University of South Carolina Columbia; Duke University
摘要：This paper investigates the effect of community-based monitoring on crime in the context of a school safety initiative that employed community members tomonitor city blocks during students' travel to and fromschool. Although we find that total crime decreased by 17% relative to neighboring non-treated blocks, these main effects are not the complete story. We find evidence of treatment spillovers in blocks closest to treated areas, butwe also uncover cross-crime substitution within treated bloc...
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作者：Haaland, Ingar; Roth, Christopher
作者单位：University of Bergen; University of Warwick; Leibniz Association; Ifo Institut
摘要：Do labor market concerns affect support for immigration? Using a large, representative sample of the US population, we first elicit beliefs about the labor market impact of immigration. To generate exogenous variation in beliefs, we then provide respondents in the treatment group with research evidence showing no adverse labor market impacts of immigration. Treated respondents update their beliefs and become more supportive of immigration, as measured by self-reported policy views and petition...
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作者：Ge, Yanbo; Knittel, Christopher R.; MacKenzie, Don; Zoepf, Stephen
作者单位：United States Department of Energy (DOE); National Renewable Energy Laboratory - USA; Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; University of Washington; University of Washington Seattle; Stanford University
摘要：In a randomized audit study, we sent passengers in Boston, MA on nearly 1000 rides on controlled routes using the Uber and Lyft smartphone apps, recording key performance metrics. Passengers randomly selected between accounts that used African American-sounding and white-sounding names. We find that the probability an Uber driver accepts a ride, sees the name, and then cancels doubles when passengers used the account attached to the African American-sounding name. In contrast, Lyft drivers obs...
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作者：Eika, Lasse; Mogstad, Magne; Vestad, Ola L.
作者单位：Statistics Norway; University of Chicago
摘要：A major difficulty faced by researchers who want to study the consumption and savings behavior of households is the lack of reliable panel data on household expenditures. One possibility is to use surveys that follow the same households over time, but such data are rare and they typically have small sample sizes and face significant measurement issues. An alternative approach is to use the accounting identity that total household spending is equal to income plus capital gains minus the change ...
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作者：Erixson, Oscar; Escobar, Sebastian
作者单位：Uppsala University; Research Institute of Industrial Economics (IFN)
摘要：We estimate the extent of inheritance tax avoidance among married decedents in Sweden. Following Kopczuk (2007), we compare estates of decedents who pass away from terminal illness and those of decedents who pass away suddenly, the assumption being that the onset of terminal illness triggers planning. Extending on Kopczuk (2007), we also use exogenous variation in the incentives for tax planning created by an inheritance tax repeal in Sweden, which allows us to account for factors related to i...
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作者：Frimmel, Wolfgang; Pruckner, Gerald J.
作者单位：Johannes Kepler University Linz
摘要：Pension systems and reforms thereof are often discussed in the context of financial viability. In industrialized countries, these debates grow in intensity with the aging of the population; however, an increase in the retirement age may create unintended side effects with regard to retirees' health or healthcare costs. This study empirically analyzes the effect of (early) retirement on individual inpatient and outpatient healthcare utilization in Austria. We use comprehensive labor market and ...
