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作者：Coats, Jennifer C.; Gronberg, Timothy J.; Grosskopf, Brit
作者单位：Texas A&M University System; Texas A&M University College Station; Colorado State University System; Colorado State University Fort Collins
摘要：We experimentally study contributing behavior to a threshold public good under simultaneous and sequential voluntary contribution mechanisms and investigate how refund policies interact with the mechanism. We find that, for a given refund rule, efficiency is greater under a sequential contribution mechanism than under a simultaneous contribution mechanism. Furthermore, for a given order of contributions, we find that full refund unambiguously achieves higher efficiency in the simultaneous mech...
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作者：Love, David A.; Palumbo, Michael G.; Smith, Paul A.
作者单位：Federal Reserve System - USA; Federal Reserve System Board of Governors; Williams College
摘要：In this paper, we develop a measure of household resources that converts total financial and non-financial assets, plus annuity like assets (mainly, Social Security and defined-benefit pensions) into an expected annual amount of wealth per person in retirement. We use this measure, which we call annualized comprehensive wealth, to investigate spend-down behavior among a panel of older households in the Health and Retirement Study (HRS) from 1998 to 2006. Our analysis indicates that for most re...
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作者：Leigh, Andrew; van der Eng, Pierre
作者单位：Australian National University; Australian National University
摘要：Using taxation and household survey data, this paper estimates top income shares for Indonesia during 1920-2004. Our results suggest that top income shares grew during the 1920s and 1930s, but fell in the post-war era. We observe a sharp rise in top income shares during the late-1990s, coinciding with the 1997-98 economic crisis. Where comparable data are available, top income shares in Indonesia are generally higher than in other countries, a finding that is at odds with the view that Indones...
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作者：Aidt, Toke S.; Jensen, Peter S.
作者单位：University of Cambridge; University of Southern Denmark
摘要：The introduction of income taxation was a landmark in the historical development of the fiscal state of the now developed world. This paper presents an event history study of the adoption of the income tax in 17 countries from western Europe, north America, Oceania and Japan between 1815 and 1939. We find evidence that spending pressures, reductions in tax collection costs and to a lesser extent social learning played a significant role for the adoption decision. We also find evidence that the...
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作者：De Silva, Dakshina G.; Kosmopoulou, Georgia; Lamarche, Carlos
作者单位：Texas Tech University System; Texas Tech University; University of Oklahoma System; University of Oklahoma - Norman
摘要：In government procurement auctions of construction contracts, entrants are typically less informed and bid more aggressively than incumbent firms. This bidding behavior makes them more susceptible to losses affecting their prospect of survival. In April of 2000, the Oklahoma Department of Transportation started releasing the internal cost estimates to complete highway construction projects. Using newly developed quantile regression approaches, this paper examines the impact of the policy chang...
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作者：Shi, Lan
作者单位：University of Washington; University of Washington Seattle
摘要：Oversight in policing involves investigating officers for complaints against them and punishing them if found guilty. Officers commit errors in policing and, since reducing the error rate is costly, they cut down policing to avoid complaints. This paper tests the hypothesis that oversight reduces policing by exploiting a quasi-experiment: In April 2001, a riot erupted in Cincinnati after a white officer shot dead an unarmed African-American adolescent; the sharply increased media attention, a ...
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作者：Chemin, Matthieu
作者单位：University of Quebec; University of Quebec Montreal
摘要：In 2002, the Pakistani government implemented a judicial reform that cost $350 million or 0.1% of Pakistan's 2002 GDP. This reform did not involve increased incentives for judges to improve efficiency but merely provided them with more training. Nonetheless, the reform had dramatic effects on judicial efficiency and consequently on entrepreneurship: judges disposed of a quarter more cases and entry rate of new firms increased by half due to the reform. Using data from the World Bank Group Entr...
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作者：Hanlon, Michelle; Slemrod, Joel
作者单位：University of Michigan System; University of Michigan
摘要：We study the stock price reaction to news about corporate tax aggressiveness. We find that, on average, a company's stock price declines when there is news about its involvement in tax shelters. We find some limited evidence for cross-sectional variation in the reaction. For example, the reaction is more negative for firms in the retail sector, suggesting that part of the reaction may be a consumer/taxpayer backlash. In addition, the reaction is less negative for firms that are viewed to be ge...
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作者：Iyengar, Radha
作者单位：Harvard University
摘要：Domestic violence remains a major public policy concern despite two decades of policy intervention. To eliminate police inaction in response to domestic violence, many states have passed mandatory arrest laws, which require the police to arrest abusers when a domestic violence incident is reported. Using the FBI Supplementary Homicide Reports, I find that mandatory arrest laws actually increased intimate partner homicides. I discuss two potential mechanisms for this increase in homicides: decr...
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作者：Figlio, David; Hamersma, Sarah; Roth, Jeffrey
作者单位：State University System of Florida; University of Florida; Northwestern University; National Bureau of Economic Research
摘要：We study the effects of prenatal receipt of nutritional and educational services provided by the Supplemental Nutrition Program for Women, Infants, and Children (WIC) on birth outcomes. Our identification strategy consists of two elements: (1) identifying families in a very tight income range Surrounding the WIC eligibility threshold; and (2) exploiting a policy change that differentially influenced the WIC takeup rates of the families on each side of the eligibility threshold. We conduct this...
