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作者：Huang, Jason; Rios, Juan
作者单位：Stanford University
摘要：Although developing countries face high levels of income inequality, they rely more on consumption taxes, which tend to be linear and are less effective for redistribution than a non-linear income tax. One explanation for this pattern is that the consumption taxes are generally more enforceable in these economies. This paper studies the optimal combination of a linear consumption tax with a non-linear income tax for redistributive purposes. In our model, households might not comply with the in...
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作者：Holm, Joshua
作者单位：Vrije Universiteit Brussel
摘要：Redistribution of resources to accommodate income heterogeneity within a federation is often fiercely debated (e.g., Belgium, Germany or the European Union). To help elucidate potential drivers behind such debates, this article builds on social identity theory to develop a theoretical framework linking jurisdictional identification and preferences towards intra-federation redistributive financial flows. We show that federal, rather than local, identification can lead individuals to shift their...
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作者：McGarry, Kathleen
作者单位：University of California System; University of California Los Angeles; National Bureau of Economic Research
摘要：Parents transfer a great deal to their adult children, and we have rich theoretical models providing a framework for these transfers. However, both the models and existing empirical work typically examine behavior in the cross section. To date, we know little about the dynamic aspects of family transfers. Here I examine transfers over a span of 17 years and find substantial changes in recipiency over time and a strong negative correlation between transfers and transitory income. I also find th...
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作者：Carozzi, Felipe; Repetto, Luca
作者单位：University of London; London School Economics & Political Science; Uppsala University
摘要：We ask whether the birthplaces of Italian members of Parliament are favoured in the allocation of central government transfers. Using a panel of municipalities for the years between 1994 and 2006, we find that municipal governments of legislators' birth towns receive larger transfers per capita. Exploiting variation in birthplaces induced by parliamentary turnover for estimation, we find that this effect is driven by legislators who were born in a town outside their district of election. As a ...
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作者：Hernaes, Erik; Markussen, Simen; Piggott, John; Roed, Knut
作者单位：University of New South Wales Sydney
摘要：We exploit a comprehensive restructuring of the early retirement system in Norway in 2011 to examine labor supply responses to increases in work incentives and actuarially neutral reductions in the age of first access to pension benefits. We find that increasing the returns to work is a powerful policy: The removal of an earnings test, implying a doubling of the average net take-home wage, led to an increase in average labor supply by 7 h per week (30%) at age 63 and by 8 h (46%) at age 64. Th...
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作者：Barone, Guglielmo; D'Ignazio, Alessio; de Blasio, Guido; Naticchioni, Paolo
作者单位：European Central Bank; Bank of Italy; European Central Bank; Bank of Italy; Roma Tre University; IZA Institute Labor Economics
摘要：Using Italian municipality-level data on national elections and IV estimation strategy, we find that immigration generates a sizable causal increase in votes for the center-right coalition, which has a political platform less favorable to immigrants. Additional findings are: (i) the effect is heterogeneous across municipalities with different sizes; (ii) the gain in votes for the center-right coalition corresponds to a loss of votes for the center and center-left parties, a decrease in voter t...
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作者：Paetzold, Joerg; Winner, Hannes
作者单位：Salzburg University
摘要：This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion spillovers as a determinant of the individual compliance decision. For this purpose, we exploit discontinuities in the commuter allowance scheme and employ a research design resting on a large panel of individual tax returns. We find that around 30% of all allowance claims are overstated and, consistent with deliberate tax evasion, we observe sharp reactions of taxpayers to thre...
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作者：Gonzalez-Diaz, Julio; Palacios-Huerta, Ignacio
作者单位：Universidade de Santiago de Compostela; University of London; London School Economics & Political Science; University of Basque Country; Basque Foundation for Science
摘要：Competitive situations that involve cognitive performance are widespread in labor markets, schools, and organizations, including test taking, competition for promotion in firms, and others. This paper studies cognitive performance in a high-stakes competitive environment. The analysis takes advantage of a natural experiment that randomly allocates different emotional states across professional subjects competing in a cognitive task. The setting is a chess match where two players play an even n...
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作者：Halberstam, Yosh; Knight, Brian
作者单位：University of Toronto; Brown University; National Bureau of Economic Research
摘要：We investigate the role of homophily - a tendency to interact with similar individuals-in the diffusion of political information in social networks. We develop a model predicting disproportionate exposure to like-minded information and that larger groups have more connections and are exposed to more information. To test these hypotheses, we use data on links and communications between politically-engaged Twitter users. We find that users affiliated with majority political groups, relative to t...
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作者：Mullen, Kathleen J.; Staubli, Stefan
作者单位：RAND Corporation; Rand Health; IZA Institute Labor Economics; University of Calgary; National Bureau of Economic Research
摘要：A key component for estimating the optimal size and structure of disability insurance (DI) programs is the elasticity of DI claiming with respect to benefit generosity. Yet, in many countries, including the United States, all workers face identical benefit schedules, which are a function of one's labor market history, making it difficult to separate the effect of the benefit level from the effect of unobserved preferences for work on individuals' claiming decisions. To circumvent this problem,...
