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作者：Bukovina, Jaroslav; Lichard, Tomas; Palguta, Jan; Zudel, Branislav
作者单位：Prague University of Economics & Business; Masaryk University; Masaryk University
摘要：We examine business responses to a minimum tax (MT) that prescribed fixed floors on corporate tax liability while permitting MT credit carryforwards. Using 2010-2020 tax-return data on all Slovak corporations, we find that many companies immediately relocated from reporting zero taxable income toward bunching at the new floors. We infer the elasticity of taxable income (ETI) to be between 0.33 and 2.28 across value-added tax (VAT) and turnover categories, and quantify the marginal efficiency b...
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作者：Blundell, Jack; Duchini, Emma; Simion, Stefania; Turrell, Arthur
作者单位：University of London; London School Economics & Political Science; University of Essex; University of Bristol; Bank of England
摘要：Since 2018, UK firms with at least 250 employees have been mandated to publicly disclose gender equality indicators. Exploiting variations in this mandate across firm size and time, we show that pay transparency closes 19 percent of the gender pay gap by reducing men's pay growth. By combining different sources of data, we also provide suggestive evidence that the public availability of the equality indicators enhances public scrutiny. In turn, employers more exposed to public scrutiny seem to...
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作者：Cherniwchan, Jevan; Najjar, Nouri
作者单位：McMaster University; Western University (University of Western Ontario)
摘要：We test the hypothesis that governments alter environmental policy in response to trade by studying NAFTA's effects on the formation of environmental policy in the US House of Representatives between 1990 and 2000. We find that reductions in US tariffs decreased political support for environmental legislation. This decrease appears to be due to (i) a reduction in support by incumbent Republican legislators in response to trade-induced changes in the policy preferences of their constituents and...
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作者：Ash, Elliott; Galletta, Sergio; Giommoni, Tommaso
作者单位：Swiss Federal Institutes of Technology Domain; ETH Zurich; Centre for Economic Policy Research - UK; University of Amsterdam
摘要：Can machine learning support better governance? This study uses a tree-based, gradient-boosted classifier to predict corruption in Brazilian municipalities using budget data as predictors. The trained model offers a predictive measure of corruption, which we validate through replication and extension of previous corruption studies. Our policy simulations show that machine learning can significantly enhance corruption detection: Compared to random audits, a machine-guided targeted policy could ...
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作者：Bergstrom, Katy; Dodds, William; Rios, Juan
作者单位：Tulane University
摘要：We develop a framework to bound the welfare impacts of arbitrarily large reforms to notches using two sufficient statistics: the change in the number of households located below the new notch and the change in the number of households located below the old notch. Our bounds hold in a wide class of models, highlighting a new way to use reduced-form bunching evidence for welfare analysis without making strong assumptions on the economic environment. We estimate these two statistics using a diffe...
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作者：Doyle, Joseph J.; Staiger, Becky
作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; University of California System; University of California Berkeley
摘要：Treatment intensity varies remarkably across physicians, and physicians are increasingly working in groups. This paper tests whether group affiliation impacts physicians' treatment intensity and patient health. Using Medicare inpatient claims data, we focus on internists who switch groups within the same hospital. Event studies show that internists who join more-intensive groups immediately increase their own intensity, with an elasticity of 0.27. This change is reflected in higher Medicare sp...
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作者：Bilicka, Katarzyna; Gueceri, Irem; Koumanakos, Evangelos
作者单位：Utah System of Higher Education; Utah State University; National Bureau of Economic Research; Centre for Economic Policy Research - UK; University of Oxford; University of Oxford
摘要：We analyze the performance of firms that were differentially affected by an unexpected tax on dividends before the global financial crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to separately identify the policy announcement and implementation effects. We provide causal evidence for a sharp drop in dividends but zero change in equipment purchases. Treated firms accumulate investment goods that are likely to be owner-manager's per...
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作者：Mastrorocco, Nicola; Ornaghi, Arianna
作者单位：University of Bologna; Hertie School
摘要：Do US municipal police departments respond to news coverage of local crime? We address this question exploiting an exogenous shock to local crime reporting induced by acquisitions of local TV stations by a large broadcast group, Sinclair. Using a unique dataset of 8.5 million news stories and a triple-differences design, we document that Sinclair ownership decreases news coverage of local crime. This matters for policing: Municipalities that experience the change in news coverage have lower vi...
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作者：Bailey, Megan R.; Brown, David P.; Shaffer, Blake; Wolak, Frank A.
作者单位：University of Calgary; University of Calgary; University of Alberta; University of Calgary; Stanford University; Stanford University
摘要：We use a field experiment to measure the effectiveness of financial incentives to shift the timing of electric vehicle (EV) charging. EV owners respond strongly to financial incentives, reducing charging during peak hours by 49 percent by shifting to off-peak hours. In contrast, a prosocial information treatment has no discernible effect. When financial incentives are removed, charge timing reverts to pre-intervention behavior, reinforcing that money matters. Our findings highlight the substan...
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作者：Hemmeter, Jeffrey; Phillips, John; Safran, Elana; Wilson, Nicholas
作者单位：National Institutes of Health (NIH) - USA; Reed College - Portland
摘要：We conducted a direct mail field experiment with 4,016,461 individuals to test several key hypotheses about why take-up of Supplemental Security Income among individuals age 65 and above is so low. Communicating likely eligibility in a basic letter generated substantial increases in take-up in relative terms. Adding behaviorally informed statements increased the effectiveness of these communications. Yet, the application rate in our study sample during the full 24-month follow-up period remain...
