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作者：Goulder, Lawrence H.; Hafstead, Marc A. C.; Williams, Roberton C., III
作者单位：Stanford University; Resources for the Future; University System of Maryland; University of Maryland College Park
摘要：Economists have tended to view emissions pricing (e.g., cap and trade or a carbon tax) as the most cost-effective approach to reducing greenhouse gas emissions. This paper offers a different view. Employing analytical and numerically solved general equilibrium models, it provides plausible conditions under which a more conventional form of regulation-namely, the use of a clean energy standard (CES)-is more cost-effective. The models reveal that the CES distorts factor markets less because it i...
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作者：Cristea, Anca D.; Nguyen, Daniel X.
作者单位：University of Oregon; University of Copenhagen
摘要：Using a firm-level dataset of Danish exports between 1999-2006, we find robust evidence for profit shifting by multinational corporations. Our triple difference estimations exploit the response of export unit values to acquisitions of foreign affiliates and to changes in statutory corporate tax rates. This identification strategy corrects for a downward bias resulting from firms adjusting arm's length prices to obscure transfer price manipulations. We find that Danish multinationals reduce the...
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作者：Kreiner, Claus Thustrup; Leth-Petersen, Soren; Skov, Peer Ebbesen
作者单位：University of Copenhagen
摘要：This paper uses monthly payroll records for all Danish employees to identify widespread intertemporal shifting of labor income in response to a tax reform that significantly reduced the marginal tax rates for one-fourth of all employees. When ignoring shifting, the estimate of the overall elasticity of taxable income equals 0.1, and the elasticity is increasing with earnings. When removing the shifting component, the elasticity is close to zero at all earnings levels. The evidence also indicat...
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作者：Freedman, Seth
作者单位：Indiana University System; Indiana University Bloomington
摘要：Because geographic variation in medical care utilization is jointly determined by both supply and demand, it is difficult to empirically estimate whether capacity itself has a causal impact on utilization in health care. In this paper, I exploit short-term variation in Neonatal Intensive Care Unit (NICU) capacity that is unlikely to be correlated with unobserved demand determinants. I find that available NICU beds have little to no effect on NICU utilization for the sickest infants, but do inc...
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作者：Kopczuk, Wojciech; Marion, Justin; Muehlegger, Erich; Slemrod, Joel
作者单位：Columbia University; University of California System; University of California Santa Cruz; University of California System; University of California Davis; University of Michigan System; University of Michigan
摘要：In simple models, the incidence of a tax is independent of the identity of the remitting party. We illustrate that this prediction fails to hold if opportunities for evasion differ across economic agents. Second, we estimate how the incidence of state diesel taxes varies with the point of collection, where the remitting party varies across states and over time. Moving tax collection upstream from retailers substantially raises the pass-through of diesel taxes to consumers. Furthermore, tax rev...
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作者：Skimmyhorn, William
作者单位：United States Military Academy; United States Department of Defense; United States Army
摘要：This study estimates the effects of Personal Financial Management Course attendance and enrollment assistance using a natural experiment in the US Army. New enlistees' course attendance reduces the probability of having credit account balances, average balances, delinquencies, and adverse legal actions in the first year after the course, but it has no effects on accounts in the second year or credit scores in either year. The course and its enrollment assistance substantially increase retireme...
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作者：Chen, Alice; Oster, Emily; Williams, Heidi
作者单位：Brown University; National Bureau of Economic Research; Massachusetts Institute of Technology (MIT)
摘要：The United States has higher infant mortality than peer countries. In this paper, we combine microdata from the United States with similar data from four European countries to investigate this US infant mortality disadvantage. The US disadvantage persists after adjusting for potential differential reporting of births near the threshold of viability. While the importance of birth weight varies across comparison countries, relative to all comparison countries the United States has similar neonat...
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作者：Field, Erica; Jayachandran, Seema; Pande, Rohini; Rigol, Natalia
作者单位：Duke University; Northwestern University; Harvard University; Massachusetts Institute of Technology (MIT)
摘要：Does the lack of peers contribute to the observed gender gap in entrepreneurial success? A random sample of customers of India's largest women's bank was offered two days of business counseling, and a random subsample was invited to attend with a friend. The intervention significantly increased participants' business activity, but only if they were trained with a friend. Those trained with a friend were more likely to have taken out business loans, were less likely to be housewives, and report...
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作者：Markussen, Simen; Roed, Knut
摘要：We evaluate a comprehensive activation program in Norway targeted at hard-to-employ social assistance claimants with reduced work capacity. The program offers a combination of tailored rehabilitation, training, and job practice, and a generous, stable, and non-means-tested benefit. Its primary aims are to mitigate poverty and subsequently promote self-supporting employment. Our evaluation strategy exploits a geographically staggered program introduction, and the causal effects are identified o...
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作者：Manoli, Day; Weber, Andrea
作者单位：University of Texas System; University of Texas Austin; Vienna University of Economics & Business
摘要：This paper presents new evidence on the effects of retirement benefits on labor force participation decisions. The analysis is based on a mandated rule for employer-provided retirement benefits in Austria that creates discontinuities in the incentives for workers to delay retirement. The paper presents graphical evidence on labor supply responses and develops a conceptual framework that accounts for the dynamic incentive structure and for adjustment frictions. Using bunching methods, a semi-el...
