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作者：Stephens, M Jr; Ward-Batts, J
作者单位：Claremont Colleges; Claremont Graduate University; Claremont McKenna College; Carnegie Mellon University; National Bureau of Economic Research
摘要：The income tax system in the United Kingdom moved from joint to independent taxation of husbands' and wives' income in 1990. One interesting aspect of independent taxation is the ability for households to choose the division of household assets between the two spouses. This tax reform, therefore, creates an opportunity for households to engage in a form of tax avoidance by shifting their investment income to the spouse with the lower marginal tax rate. We use Family Expenditure Survey (FES) da...
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作者：Kuziemko, Y; Levitt, SD
作者单位：University of Chicago; Harvard University
摘要：The number of prisoners incarcerated on drug-related offenses rose 15-fold between 1980 and 2000. This paper provides the first systematic empirical analysis of the implications of that dramatic shift in public policy. We estimate that cocaine prices are 5-15% higher today as a consequence of increases in drug punishment since 1985, presumably leading to reduced drug consumption. Incarcerating drug offenders is found to be almost as effective in reducing violent and property crime as locking u...
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作者：Auerbach, AJ
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作者：McMillan, R
作者单位：University of Toronto
摘要：When competition increases, it is often presumed that public schools will be forced to become more efficient. This paper challenges that presumption, showing that in well-defined circumstances, rent-seeking public schools find it optimal to reduce productivity when a voucher is introduced. This occurs for incentive reasons alone. More generally, the productivity effects of vouchers are shown to be non-uniform, varying systematically according to the distribution of households and the form the ...
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作者：Dee, TS
作者单位：Swarthmore College
摘要：The hypothesized effects of educational attainment on adult civic engagement and attitudes provide some of the most important justifications for government intervention in the market for education. In this study, I present evidence on whether these externalities exist. I assess and implement two strategies for identifying the effects of educational attainment. One is based on the availability of junior and community colleges; the other, on changes in teen exposure to child labor laws. The resu...
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作者：Eissa, N; Hoynes, HW
作者单位：Georgetown University; Georgetown University; University of California System; University of California Davis; National Bureau of Economic Research
摘要：A distinguishing feature of recent changes to the US system of public assistance is its increasing focus on working families and reliance on the tax system to transfer dollars to needy families. After a decade in near total obscurity, the earned income tax credit (EITC) was expanded to become the largest cash-transfer program for lower-income families with children. Advocates of the EITC argue that, unlike traditional welfare, the credit helps promote both the values of family and work. Indeed...
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作者：Milligan, K; Moretti, E; Oreopoulos, P
作者单位：University of British Columbia; University of California System; University of California Los Angeles; University of Toronto
摘要：Many studies document an association between schooling and civic participation, but none credibly investigate causal links. We explore the effect of extra schooling induced through compulsory schooling laws on the likelihood of becoming politically involved in the United States and the United Kingdom. We find that educational attainment is related to several measures of political interest and involvement in both countries. We find a strong and robust relationship between education and voting f...
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作者：Senik, C
作者单位：Sorbonne Universite; Universite PSL; Ecole Normale Superieure (ENS)
摘要：We propose a micro-econometric evaluation of the relation between life satisfaction and income distribution, using a balanced panel survey of the Russian population, Russian longitudinal monitoring survey (RLMS), running from 1994 to 2000, covering 4685 individuals. We show that in the context of the very volatile Russian environment, Hirschman's [Q. J. Econ. 87 (1973) 544] tunnel effect conjecture seems to be confirmed: variables reflecting income distribution do not influence satisfaction th...
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作者：Gordon, N
作者单位：University of California System; University of California San Diego
摘要：One of the federal government's main elementary and secondary education programs is Title 1, which allocates money for compensatory education to school districts based on child poverty. I use sharp changes in per-pupil grant amounts surrounding the release of decennial census data to identify effects of Title I on state and local education revenue, and how much the program ultimately increases spending by recipient school districts. I find that state and local revenue efforts initially are una...
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作者：Joulfaian, D
作者单位：United States Department of the Treasury; George Washington University
摘要：The tax treatment of lifetime transfers was altered on a number of occasions since the enactment of gift tax six decades ago. Trends in gifts by the wealthy show a dramatic response to these changes. In this paper, I examine this trend and gauge its response to taxes, transitory and permanent, over a period of 65 years. Results suggest that gifts are highly elastic with respect to taxes, particularly in the short run. Tax minimization seems to be an important consideration in the timing of int...
