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作者：Lobel, Felipe; Scot, Thiago; Zuniga, Pedro
作者单位：The World Bank; University of California System; University of California Berkeley
摘要：We study corporate responses to a minimum income tax, using the universe of corporate tax filings in Honduras. The policy design allows us to separately estimate cost misreporting under profit taxation and the elasticity of reported revenue. Large corporations overreport true costs when taxed on profits. Taxing revenue leads to a substantial decrease in reported revenues: we estimate an elasticity in the range 0.35-1. The elasticity of revenue is attenuated when third -party information on the...
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作者：Bellego, Christophe; Drouard, Joeffrey
作者单位：Institut Polytechnique de Paris; ENSAE Paris; Institut Polytechnique de Paris; Centre National de la Recherche Scientifique (CNRS); Universite Cote d'Azur
摘要：We use Rio de Janeiro's slum pacification program initiated in 2008 to analyze the effect of policies targeting crime in lawless areas. We correct the bias from the unobserved rise in crime reporting via the use of a proxy variable and bounded variation assumptions. We find that the program reduced the murder and robbery rates but strongly increased the assault and threat rates. We explain these results by providing evidence that increased enforcement weakened the security service that gangs p...
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作者：Agrawal, David R.; Tester, Kenneth
作者单位：University of Kentucky; University of Kentucky; Leibniz Association; Ifo Institut; University of Exeter
摘要：Prior studies show that taxes matter for the residential locations of high-income earners. But states raise a significant share of revenue from nonresidents. Using variation in state tax rates, we provide causal evidence on the effect of the net -of -tax rate on the location of labor supply for professional golfers. State taxes induce high-income earners to shift employment to low-tax states without a residence change. The elasticity of working in a state is 0.34 and, consistent with the super...
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作者：Rauh, Joshua; Shyu, Ryan
作者单位：Stanford University; National Bureau of Economic Research
摘要：Using administrative data, we analyze the response to Proposition 30, a 2012 measure that increased California marginal tax rates by up to 3 percentage points for high -income households. Relative to baseline departure rates, an additional 0.8 percent of the residential tax base that landed in the top bracket left California in 2013. Using matched out-of-state taxpayers as controls reveals an income elasticity with respect to the marginal net -of -tax rate of 2.5-3.2 for high earners who staye...
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作者：Messacar, Derek
作者单位：Statistics Canada; Memorial University Newfoundland; Universite de Montreal; HEC Montreal
摘要：I assess whether the tax code is a viable policy lever for influencing labor supply among older workers. Specifically, using administrative data from Canada, I estimate the earnings responses to a unique reform that lowered tax burdens for couples with a pensioner, using quasi -experimental methods. I find that workers decrease labor supply as tax bills decline but do not respond to changes in marginal tax rates. Hence, while public policy often aims to keep people in the workforce longer, the...
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作者：Alpert, Abby; Dykstra, Sarah; Jacobson, Mireille
作者单位：University of Pennsylvania; National Bureau of Economic Research; Amazon.com; University of Southern California
摘要：We study hassle costs versus information provision in explaining how prescription drug monitoring programs (PDMPs) decrease opioid prescribing. PDMPs aim to reduce opioid prescribing through information provision but may also unintentionally affect prescribing through the hassle of required record checks. We analyze Kentucky's landmark PDMP to disentangle these two mechanisms. Hassle costs reduce opioid prescribing across the board, including to opioid-naive patients; however, physicians conti...
