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作者：Vossler, Christian A.; Gilpatric, Scott M.
作者单位：University of Tennessee System; University of Tennessee Knoxville; University of Tennessee System; University of Tennessee Knoxville
摘要：In recent years there has been a sharp rise in the information available to individual income taxpayers, such as through tax preparation software provided by third parties and support available by tax agencies, but the effects of this information on tax reporting are not well understood. Within a setting characterized by an endogenous audit process and taxpayer uncertainty, this study uses theory and laboratory experiments to investigate the effects of taxpayer assistance services that better ...
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作者：Calsamiglia, Caterina; Guell, Maia
作者单位：ICREA; University of Edinburgh; Centre for Economic Policy Research - UK; IZA Institute Labor Economics
摘要：The Boston mechanism is a school allocation procedure that is widely used around the world and has been criticized for its incentive problems. In order to resolve overdemands for a given school, most often priority is given to families living in the neighborhood of the school. Using a very rich data set on school applications for the case of the Boston mechanism in Barcelona, we exploit an unexpected change in the definition of neighborhood. This change allows us to identify that a large fract...
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作者：Alvaredo, Facundo; Atkinson, Anthony B.; Morelli, Salvatore
作者单位：Paris School of Economics; Consejo Nacional de Investigaciones Cientificas y Tecnicas (CONICET); University of Oxford; University of London; London School Economics & Political Science; City University of New York (CUNY) System; City University of New York (CUNY) System
摘要：Recent research highlighted controversy about the evolution of concentration of personal wealth. In this paper we provide new evidence about the long-run evolution of top wealth shares for the United Kingdom. The new series covers a long period - from 1895 to the present- and has a different point of departure from the previous literature: we start with the analysis of the distribution of estates left at death. We find that the application to the estate data of mortality multipliers to yield e...
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作者：Recalde, Maria P.; Riedl, Arno; Vesterlund, Lise
作者单位：University of Melbourne; Maastricht University; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; National Bureau of Economic Research
摘要：Previous research on public-good games revealed greater contributions by fast decision-makers than by slow decision-makers. Interpreting greater contributions as generosity, this has been seen as evidence of generosity being intuitive. We caution that fast decisions are more prone to error, and that mistakes, rather than preferences, may drive the observed comparative static. Varying the location of the equilibrium in public-good games with a unique dominant strategy, we show that the location...
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作者：Cavalcanti, Francisco; Daniele, Gianmarco; Galletta, Sergio
作者单位：University of Barcelona; Swiss Federal Institutes of Technology Domain; ETH Zurich; Swiss Federal Institutes of Technology Domain; ETH Zurich
摘要：We observe that popularity shocks are crucial for electoral accountability beyond their effects on voters' behaviors. By focusing on Brazilian politics, we show that the disclosure of audit reports on the (mis)use of federal funds by local administrators affects the type of candidates who stand for election. When the audit finds low levels of corruption, the parties supporting the incumbent select less-educated candidates. On the contrary, parties pick more-educated candidates when the audit r...
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作者：Khadjavi, Menusch; Tjaden, Jasper D.
作者单位：Leibniz Association; Institut fur Weltwirtschaft an der Universitat Kiel (IFW); University of Kiel; International Organization for Migration
摘要：We examine determinants of immigration requirements in a public goods game experiment with endogenous groups. Initially, the game consists of in-group players who enjoy an existing public good and out-group players who may subsequently enter the group. Motivated by different current migration flows and anti-immigration sentiments, our treatments are crafted to investigate how migrants' power of self-determination and public debate among in-group players shape immigration requirements. We emplo...
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作者：Ilzetzki, Ethan
作者单位：University of London; London School Economics & Political Science; Centre for Economic Policy Research - UK
摘要：This paper studies the political prospects for reform in a model where the tax base and statutory rate are separate instruments of tax policy. The model suggests that large changes in the tax code may be easier to enact than marginal reforms. The tax base faces a tipping point where even the beneficiaries from tax exemptions support reform. At this tipping point, tax reform is Pareto improving. Politically feasible tax reform occurs when fiscal needs are large, but may nonetheless involve redu...
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作者：Isaksson, Ann-Sofie; Kotsadam, Andreas
作者单位：University of Gothenburg; University of Oslo; Orebro University
摘要：Considering the mounting criticisms concerning Chinese aid practices, the present paper investigates whether Chinese aid projects fuel local-level corruption in Africa. To this end, we geographically match a new geo-referenced dataset on the subnational allocation of Chinese development finance projects to Africa over the 2000-2012 period with 98,449 respondents from four Afrobarometer survey waves across 29 African countries. By comparing the corruption experiences of individuals who live nea...
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作者：Chen, Cuicui; Zeckhauser, Richard
作者单位：Harvard University
摘要：A central authority possessing tax and expenditure responsibilities can readily provide an efficient level of a public good. Absent a central authority, voluntary arrangements must replace coercive ones, and significant under-provision must be expected. International public goods are particularly challenging due to the substantial asymmetries among nations. Small-interest nations have strong incentives to ride cheaply. Our empirical results reveal cheap riding intentions in providing for clima...
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作者：Cheshire, Paul; Hilber, Christian A. L.; Koster, Hans R. A.
作者单位：University of London; London School Economics & Political Science; Vrije Universiteit Amsterdam; Tinbergen Institute; Centre for Economic Policy Research - UK; University of London; London School Economics & Political Science; HSE University (National Research University Higher School of Economics)
摘要：We investigate the impact of land use regulation on housing vacancy rates. Using a 30-year panel dataset on land use regulation for 350 English Local Authorities (LAs) and addressing potential reverse causation and other endogeneity concerns, we fund that tighter local planning constraints increase local housing vacancy rates: a one standard deviation increase in restrictiveness causes the local vacancy rate to increase by 0.9 percentage points (23%). The same increase in local restrictiveness...
