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作者：Devereux, M. P.; Lockwood, B.; Redoano, M.
作者单位：University of Warwick; Centre for Economic Policy Research - UK
摘要：This paper provides a simple but general theoretical framework for analyzing simultaneous vertical and horizontal competition in excise taxes, which includes several previous contributions as special cases. It allows for both elastic individual demand for the taxed good, and cross-border shopping (and smuggling). It then estimates equations informed by the theory on a panel of US state and federal excise taxes on cigarettes and gasoline. The results are generally consistent with the theory, wh...
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作者：Song, Jae G.; Manchester, Joyce
摘要：This paper examines the labor force activity and timing of benefit claims of workers aged 65-69 in response to the removal of the retirement earnings test in 2000. We use the 1% sample of longitudinal Social Security administrative data that covers the period from 4 years before to 4 years after the removal of the test. Using a reduced-form quantile regression method, we find that effects on earnings are limited to workers with earnings just around the test threshold and above, as predicted by...
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作者：West, Sarah E.; Williams, Roberton C., III
作者单位：University of Texas System; University of Texas Austin; Macalester College; University of Texas System; University of Texas Austin
摘要：This study estimates parameters necessary to calculate the optimal second-best gasoline tax, most notably the cross-price elasticity between gasoline and leisure. Prior theoretical work indicates the importance of this elasticity, but despite this, almost none of the prior studies of commodity taxation (and none of the studies on second-best environmental regulation) actually estimate it. Using household data, we find that gasoline is a relative complement to leisure, and thus that the optimal...
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作者：Bettinger, Eric; Slonim, Robert
作者单位：University System of Ohio; Case Western Reserve University; National Bureau of Economic Research
摘要：Recent policy initiatives offer cash payments to children (and often their families) to induce better health and educational choices. These policies implicitly assume that children are especially impatient (i.e., have high discount rates); however, little is known about the nature of children's patience, how it varies across children, and whether children can even make rational inter-temporal choices. This paper examines the inter-temporal choices of 5- to 16-year-old children in an artefactua...
