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作者：Evans, Mary F.; Harris, Matthew C.; Kessler, Lawrence M.
作者单位：University of Texas System; University of Texas Austin; University of Tennessee System; University of Tennessee Knoxville; University of Tennessee System; University of Tennessee Knoxville
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作者：Laffitte, Sebastien; Toubal, Farid
作者单位：Universite Paris Saclay; Universite PSL; Universite Paris-Dauphine; Centre National de la Recherche Scientifique (CNRS); Institut de Recherche pour le Developpement (IRD); Laboratoire dEconomie de Dauphine LEDa; Center for Economic & Policy Research (CEPR)
摘要：We show that US multinationals record sales and the profits from these sales in tax havens while their goods and services are physically sold in other countries. We propose a framework illustrating the strategy of sales shifting. Our results reveal the importance of tax havens, which attract a disproportionate fraction of worldwide sales. Our quantifi-cation shows a large contribution of sales shifting to multinationals' profit shifting, which amounted to $80 billion in 2013. Our findings sugg...
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作者：Borenstein, Severin; Bushnell, James B.
作者单位：University of California System; University of California Berkeley; University of California System; University of California Davis
摘要：Economists favor pricing pollution in part so that consumers face the full social marginal cost (SMC) of goods and services. But even absent externalities, retail electricity prices typically exceed private marginal cost, due to a utility's need to cover average costs. Furthermore, the SMC of electricity can fluctuate widely hour-to-hour, while retail prices do not. We show that residential electricity rates exceed average SMC in most of the US, but there is large geographic and temporal varia...
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作者：Fryer, Roland G.; Levitt, Steven D.; List, John; Sadoff, Sally
作者单位：Harvard University; University of Chicago; University of California System; University of California San Diego
摘要：In a field experiment, we provide financial incentives to teachers framed either as gains, received at the end of the year, or as losses, in which teachers receive up-front bonuses that must be paid back if their students do not improve sufficiently. Pooling two waves of the experiment, loss-framed incentives improve math achievement by an estimated 0.124 standard deviations (Sigma), with large effects in the first wave and no effects in the second wave. Effects for gain-framed incentives are ...
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作者：Linos, Elizabeth; Prohofsky, Allen; Ramesh, Aparna; Rothstein, Jesse; Unrath, Matthew
作者单位：University of California System; University of California Berkeley; Harvard University; University of California System; University of California Berkeley; University of California System; University of California Berkeley
摘要：The Earned Income Tax Credit distributes more than $60 billion to over 20 million low-income families annually. Nevertheless, an estimated one-fifth of eligible households do not claim it. We ran six preregistered, large-scale field experiments with 1 million obser-vations to test whether nudges could increase EITC take-up. Despite varying the content, design, messenger, and mode of our messages, we find no evidence that they affected households' likeli-hood of filing a tax return or claiming ...
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作者：Brulhart, Marius; Gruber, Jonathan; Krapf, Matthias; Schmidheiny, Kurt
作者单位：University of Lausanne; Centre for Economic Policy Research - UK; Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; University of Basel; Leibniz Association; Ifo Institut
摘要：We study how declared wealth responds to changes in wealth tax rates. Exploiting rich intranational variation in Switzerland, we find a 1 percentage point drop in a canton's wealth tax rate raises reported taxable wealth by at least 43 percent after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24 percent of the effect arises from taxpayer mobility and 21 percent from a concurrent rise in housing prices. Savings responses ...
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作者：Fehr, Dietmar; Mollerstrom, Johanna; Perez-Truglia, Ricardo
作者单位：Ruprecht Karls University Heidelberg; Leibniz Association; Ifo Institut; George Mason University; Research Institute of Industrial Economics (IFN); University of California System; University of California Berkeley; National Bureau of Economic Research
摘要：Although there is abundant evidence on individual preferences for policies that reduce national inequality, there is very little evidence on preferences for policies addressing global inequality. To investigate the latter, we conducted a two-year, face-to-face survey experiment on a representative sample of Germans. We measure how individuals form perceptions of their ranks in the national and global income distributions and how these perceptions relate to their national and global policy pref...
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作者：Heffetz, Ori; O'donoghue, Ted; Schneider, Henry S.
作者单位：Hebrew University of Jerusalem; Hebrew University of Jerusalem; Cornell University; Cornell University; Queens University - Canada
摘要：We investigate heterogeneity in responsiveness to reminder letters among New York City parking ticket recipients. Using variation in the timing of letters, we find a strong aggregate response. But we find large differences across individuals: those with a low base-line propensity to respond to tickets-a natural nudge target-react least to letters. These low-response types, who incur significant late penalties, disproportionately come from already disadvan-taged groups. They do react strongly t...
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作者：Allcott, Hunt; Rafkin, Charlie
作者单位：Microsoft; National Bureau of Economic Research; Massachusetts Institute of Technology (MIT)
摘要：We model optimal e-cigarette regulation and estimate key param-eters. Using tax changes and scanner data, we estimate relatively elastic demand. A demographic shift-share identification strategy suggests limited substitution between e-cigarettes and cigarettes. We field a new survey of public health experts who report that vap-ing is more harmful than previously believed. In our model's aver-age Monte Carlo simulation, these results imply optimal e-cigarette taxes are higher than recent norms....
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作者：Canaan, Serena; Deeb, Antoine; Mouganie, Pierre
作者单位：Simon Fraser University
摘要：This paper provides the first causal evidence on the impact of college adviser quality on student outcomes. To do so, we exploit a unique setting where students are randomly assigned to faculty advisers during their first year of college. We find that higher adviser value added (VA) substantially improves freshman year GPA, time to com-plete freshman year and four-year graduation rates. Additionally, higher adviser VA increases high-ability students' likelihood of enrolling and graduating with...
