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作者：Boning, William C.; Guyton, John; Hodge, Ronald; Slemrod, Joel
作者单位：University of Michigan System; University of Michigan
摘要：Tax enforcement may have deterrent effects that extend beyond directly treated taxpayers, but evidence of such deterrent effects for major sources of revenue is limited. This paper studies the effects of a large-scale field experiment on employer deposits that make up most US. tax collections. In-person visits by Revenue Officers have a large direct effect on visited firms' tax deposits. The other clients of visited firms' tax preparers also deposit more tax, a network effect that suggests pre...
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作者：Humphries, John Eric; Neilson, Christopher A.; Ulyssea, Gabriel
作者单位：Yale University; Princeton University; University of Oxford
摘要：The Paycheck Protection Program (PPP) extended 669 billion dollars of forgivable loans in an unprecedented effort to support small businesses affected by the COVID-19 crisis. This paper provides evidence that information frictions and the first-come, first-served design of the PPP program skewed its resources towards larger firms and may have permanently reduced its effectiveness. Using new daily survey data on small businesses in the US., we show that the smallest businesses were less aware o...
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作者：Friedman, John; Kopczuk, Wojciech
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作者：Rauh, Joshua D.; Stefanescu, Irina; Zeldes, Stephen P.
作者单位：Stanford University; National Bureau of Economic Research; Federal Reserve System - USA; Federal Reserve System Board of Governors; Columbia University; National Bureau of Economic Research; Columbia University
摘要：Companies that freeze defined benefit pension plans save the equivalent of 13.5% of the long-horizon payroll of current employees. Furthermore, firms with higher prospective accruals are more likely to freeze their plans. Cost savings would not be possible in a benchmark model in which i) all workers receive compensation equal to their marginal product and ii) workers value equally all identical-cost forms of pension benefits. We find evidence consistent both with firms' reneging on implicit c...
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作者：Zaresani, Arezou
作者单位：University of Melbourne; University of Manitoba; IZA Institute Labor Economics; Australian National University
摘要：How important is adjustment cost for individuals who face a change in work incentives induced by a policy change? I provide the first estimate of adjustment cost in the context of a Disability Insurance (DI) program by exploiting a policy change that increased work incentives by increasing the exemption threshold. I use bunching at the thresholds to estimate adjustment cost and earnings elasticity. The estimates of adjustment cost are quite sizeable and heterogeneous. The estimates of earnings...
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作者：Canaan, Serena
作者单位：American University of Beirut
摘要：This paper studies the effects of a French detracking reform on individuals' long-run education and labor market outcomes. The reform delayed the age at which students were separated into vocational and general education by two years, from age 11 to 13. The assignment of students to different types of education at age 11 was instead replaced by ability grouping, whereby students followed a common general education curriculum but were divided into different classrooms based on their academic ac...
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作者：Goodman-Bacon, Andrew; Schmidt, Lucie
作者单位：Vanderbilt University; National Bureau of Economic Research; Williams College
摘要：In 1974, Supplemental Security Income (SSI) federalized cash welfare programs for the elderly, blind, and individuals with disabilities, imposing a national minimum benefit, and differentially raising payment levels in states that paid below its benefit floor. We show that this increased disability participation, but shrank non-disability cash transfer programs. For every four new SSI recipients, three came from other welfare programs. Each dollar of per capita SSI income increased total per c...
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作者：Boschini, Anne; Gunnarsson, Kristin; Roine, Jesper
作者单位：Stockholm University; Uppsala University; Stockholm School of Economics; Stockholm School of Economics
摘要：Using yearly register data on the full population of Sweden we study gender differences in top incomes, down to the top 0.01 percentile group, over the period 1971-2017. We find that, while women are still a minority of the top decile, and typically make up a smaller share the higher up in the distribution we move, their presence has steadily increased in all top groups over the past half-century. At the beginning of the period, top income women relied more on capital incomes, but the rise in ...
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作者：Anderson, Drew M.
作者单位：RAND Corporation
摘要：Inequality in college completion by income is a persistent problem, often addressed through financial aid to lower-income students. Prior research has found mixed effects of financial aid, but research designs have not identified effects for the poorest students who may benefit the most. This study exploits an eligibility cutoff induced by first-come first-served allocation of funds in the state of Wisconsin. The analysis focuses on two-year technical colleges, where there was a large funding ...
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作者：Leight, Jessica; Foarta, Dana; Pande, Rohini; Ralston, Laura
作者单位：CGIAR; International Food Policy Research Institute (IFPRI); Stanford University; Yale University; National Bureau of Economic Research; The World Bank
摘要：The prevalence of vote-buying is widely identified as a cause of poor governance in the developing world; potential mechanisms for this relationship include the selection of lower quality politicians, and the reduced accountability experienced by politicians once elected. In this paper, we present the first experimental evidence in support of the second channel of reduced accountability. Using data from laboratory experiments conducted in the U.S. and Kenya, we find that vote payments reduce v...
