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作者：Almunia, Miguel; Lopez-Rodriguez, David
作者单位：University of Warwick; Banco de Espana
摘要：This paper analyzes the effects of size-dependent tax enforcement on firms' tax compliance. We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in Spain, which monitors firms with more than (sic)6 million in reported revenue. Firms strategically bunch below the eligibility threshold in order to avoid stricter tax enforcement. The response is stronger in sectors where transactions leave more paper trail, suggesting that monitoring effort and the traceability of inf...
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作者：Gehring, Kai; Schneider, Stephan A.
作者单位：University of Zurich; Ruprecht Karls University Heidelberg
摘要：We demonstrate that the nationalities of EU Commissioners influence budget allocation decisions in favor of their country of origin. Our focus is on the Commissioners for Agriculture, who are exclusively responsible for a specific fund that accounts for the largest share of the overall EU budget. On average, providing the Commissioner causes a 1 percentage point increase in a country's share of the overall EU budget, which corresponds to 850 million euros per year. There are no different pretr...
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作者：Buchmueller, Thomas C.; Carey, Colleen
作者单位：University of Michigan System; University of Michigan; Cornell University
摘要：The misuse of prescription opioids has become a serious epidemic in the United States. In response, states have implemented Prescription Drug Monitoring Programs (PDMPs), which record a patient's opioid prescribing history. While few providers participated in early systems, states have recently begun to require providers to access the PDMP under certain circumstances. We find that must access PDMPs significantly reduce measures of misuse in Medicare Part D. In contrast, we find that PDMPs with...
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作者：Duggan, Mark; Gruber, Jonathan; Vabson, Boris
作者单位：Stanford University; Massachusetts Institute of Technology (MIT); University of California System; University of California Berkeley
摘要：There is considerable controversy over the use of private insurers to deliver public health insurance benefits. We investigate the consequences of patients enrolling in Medicare Advantage (MA), privately managed care organizations that compete with the traditional fee-for-service Medicare program. We use exogenous shocks to MA enrollment arising from plan exits from New York counties in the early 2000s and utilize unique data that links hospital inpatient utilization to Medicare enrollment rec...
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作者：Dur, Umut; Hammond, Robert G.; Morrill, Thayer
作者单位：North Carolina State University
摘要：An important but under-explored issue in student assignment procedures is heterogeneity in the level of strategic sophistication among students. Our work provides the first direct measure of which students rank schools following their true preference order (sincere students) and which rank schools by manipulating their true preferences (sophisticated students). We present evidence that our proxy for sophistication captures systematic differences among students. Our results demonstrate that sop...
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作者：Molitor, David
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; National Bureau of Economic Research
摘要：Physician treatment choices for observably similar patients vary dramatically across regions. This paper exploits cardiologist migration to disentangle the role of physician-specific factors such as preferences and learned behavior versus environment-level factors such as hospital capacity and productivity spillovers on physician behavior. Physicians starting in the same region and subsequently moving to dissimilar regions practice similarly before the move. After the move, physician behavior ...
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作者：Martinelli, Cesar; Parker, Susan W.; Perez-Gea, Ana Cristina; Rodrigo, Rodimiro
作者单位：George Mason University; University System of Maryland; University of Maryland College Park; Centro de Investigacion y Docencia Economicas A.C. (CIDE); New York University; Georgetown University
摘要：We use a database generated by a policy intervention that incentivized learning as measured by standardized exams to investigate empirically the relationship between cheating by students and cash incentives to students and teachers. We adapt methods from the education measurement literature to calculate the extent of cheating and show that cheating is more prevalent under treatments that provide monetary incentives to students (versus no incentives or incentives only to teachers). We provide e...
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作者：Munch, Jakob; Schaur, Georg
作者单位：University of Copenhagen; University of Tennessee System; University of Tennessee Knoxville
摘要：Most countries promote exports. This paper answers two questions: Does export promotion improve firm performance, and do any benefits outweigh costs? We solve self-selection problems by accounting for an extensive set of firm characteristics. In addition, we distinguish firms that - self-selected into promotion services from firms the Danish Trade Council approached based on observed information. We find that export promotion increases sales, value added, employment, and value added per worker...
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作者：Kumar, Anil
作者单位：Federal Reserve System - USA; Federal Reserve Bank - Dallas
摘要：Texas is the only US state that limits home equity borrowing to 80 percent of home value. This paper exploits this policy discontinuity around Texas' interstate borders and uses a multidimensional regression discontinuity design framework to find that limits on home equity borrowing in Texas lowered the likelihood of mortgage default by about 1.5 percentage points for all mortgages and 4-5 percentage points for non-prime mortgages. Estimated non-prime mortgage default hazards within 25 to 100 ...
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作者：Carrera, Mariana; Goldman, Dana P.; Joyce, Geoffrey; Sood, Neeraj
作者单位：University System of Ohio; Case Western Reserve University; University of Southern California; University of Southern California; University of Southern California; University of Southern California; University of Southern California; University of Southern California; University of Southern California
摘要：We use individual level data on purchases of cholesterol-lowering drugs to study the responses of physicians and patients to variation in the cost of drugs. In a sample of first-time statin prescriptions to employees from 12 Fortune 500 firms, we find that co-pay variation across plans has a small effect on the choice of drug, and this effect does not vary with patient income. After the highly publicized patent expiration of Zocor, however, prescriptions for this drug increased substantially, ...
