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作者：Huizinga, Harry; Laeven, Luc
作者单位：Tilburg University; International Monetary Fund; Centre for Economic Policy Research - UK
摘要：We model the opportunities and incentives generated by international tax differences for international profit shifting by multinationals. The model considers not only profit shifting arising from international tax differences between affiliates and parent companies, but also from tax differences between affiliates in different host countries. Our model yields the prediction that a multinational's profit shifting in a country depends on a weighted average of international tax rate differences b...
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作者：Reback, Randall
作者单位：Columbia University
摘要：This paper examines whether minimum competency school accountability systems, such as those created under No Child Left Behind, influence the distribution of student achievement. Because school ratings in these systems only incorporate students' test scores via pass rates, this type of system increases incentives for schools to improve the performance of students who are on the margin of passing but does not increase short-run incentives for schools to improve other students' performance. Usin...
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作者：Bernhardt, Dan; Krasa, Stefan; Polborn, Mattias
作者单位：University of Illinois System; University of Illinois Urbana-Champaign
摘要：We develop a model in which profits of media firms depend on their audience ratings, and maximizing profits may involve catering to a partisan audience by suppressing information that the partisan audience does not like bearing. While voters are rational, understand the nature of the news suppression bias and update appropriately, important information is lost through bias and can lead to electoral mistakes. We characterize those conditions that give rise to electoral mistakes, showing that he...
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作者：Machin, Stephen; McNally, Sandra
作者单位：University of London; University College London; University of London; London School Economics & Political Science
摘要：In countries like the UK and the US, a significant and challenging problem facing educators is how to ensure that future generations do not suffer from the severe basic skills problems that currently hinder a sizeable group of adults. We look at a primary school programme introduced into English schools, the literacy hour, to work out whether changing the structure and content of teaching can enhance literacy skills, thus acting as a tool to alleviate problems of low literacy. Our results poin...
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作者：Crumpler, Heidi; Grossman, Philip J.
作者单位：Minnesota State Colleges & Universities; Saint Cloud State University
摘要：This paper reports the results of an experimental test of the warm glow hypothesis. A participant is presented with the opportunity to contribute from her own endowment to a charity of choice. The experiment is designed so that a pure altruist has no incentive to donate. The amount the designated charity will receive is preset; any contribution by the participant crowds out dollar-for-dollar giving by the proctor. We find that participants, on average, donated 20% of their endowments and that ...
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作者：Dahlberg, Matz; Edmark, Karin
作者单位：Uppsala University; Leibniz Association; Ifo Institut
摘要：In this paper we investigate whether local governments react on the welfare benefit levels in neighboring jurisdictions when setting their own benefit levels. We solve the simultaneity problem arising from the welfare game by utilizing a policy intervention; more specifically, we use a centrally geared exogenous placement of a highly welfare prone group (refugees) among Swedish municipalities as an instrument. The IV estimates indicate that there exists a race-to-the-bottom and that the effect...
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作者：Schultz, C.
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作者：Clotfelter, Charles; Glennie, Elizabeth; Ladd, Helen; Vigdor, Jacob
作者单位：Duke University; National Bureau of Economic Research
摘要：For a three-year time period beginning in 2001, North Carolina awarded an annual bonus of $1800 to certified math, science and special education teachers working in public secondary schools with either high-poverty rates or low test scores. Using longitudinal data on teachers, we estimate hazard models that identify the impact of this differential pay by comparing turnover patterns before and after the program's implementation, across eligible and ineligible categories of teachers, and across ...
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作者：Berlinski, Samuel; Galiani, Sebastian; Manacorda, Marco
作者单位：University of London; University College London; Washington University (WUSTL); University of London; Queen Mary University London; University of London; London School Economics & Political Science
摘要：We study the effect of pre-primary education on children's subsequent school outcomes by exploiting a unique feature of the Uruguayan household survey (ECH) that collects retrospective information on preschool attendance in the context of a rapid expansion in the supply of pre-primary places. Using a within household estimator, we find small gains from preschool attendance at early ages that get magnified as children grow up. By age 15, treated children have accumulated 0.8 extra years of educ...
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作者：De Fraja, Gianni
作者单位：University of Leicester; University of Rome Tor Vergata; Centre for Economic Policy Research - UK
摘要：For many goods and services, such as health, education, legal services, police protection, the cost incurred by an individual supplier for providing quality is affected by the human capital of her colleagues. The paper shows that this human capital externality is crucial to determine whether such goods and services should be privately or publicly provided. Public and private provisions give individuals different incentives to acquire human capital, and the paper shows that either may be social...
