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作者：Mazumder, Bhashkar; Miller, Sarah
作者单位：Federal Reserve System - USA; Federal Reserve Bank - Chicago; University of Michigan System; University of Michigan
摘要：In this paper, we examine the effect of a major health care reform in Massachusetts on a broad set of financial outcomes using credit report data. We exploit variation in the impact of the reform across counties and age groups using pre-reform insurance coverage as a measure of the potential effect of the reform. We find that the reform reduced the amount of debt that was past due, improved credit scores, reduced personal bankruptcies and reduced third-party collections. Our results show that ...
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作者：Bitler, Marianne P.; Carpenter, Christopher S.
作者单位：University of California System; University of California Davis; Vanderbilt University
摘要：We examine the effects of state health insurance mandates requiring coverage of screening mammograms. We find evidence that mammography mandates significantly increased mammography screenings by 4.5-25 percent. Effects are larger for women with less than a high school degree in states that ban deductibles, a policy similar to a provision of federal health reform that eliminates cost-sharing for preventive care. We also find that mandates increased detection of early stage in-situ precancers. F...
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作者：Burke, Marshall; Emerick, Kyle
作者单位：Stanford University; Stanford University; Tufts University
摘要：Understanding the potential impacts of climate change on economic outcomes requires knowing how agents might adapt to a changing climate. We exploit large variation in recent temperature and precipitation trends to identify adaptation to climate change in US agriculture, and use this information to generate new estimates of the potential impact of future climate change on agricultural outcomes. Longer run adaptations appear to have mitigated less than half-and more likely none-of the large neg...
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作者：Chang, Tom; Zivin, Joshua Graff; Gross, Tal; Neidell, Matthew
作者单位：University of Southern California; University of California System; University of California San Diego; Columbia University; National Bureau of Economic Research
摘要：We study the effect of outdoor air pollution on the productivity of indoor workers at a pear-packing factory. Increases in fine particulate matter (PM2.5), a pollutant that readily penetrates indoors, leads to significant decreases in productivity, with effects arising at levels below air quality standards. In contrast, pollutants that do not travel indoors, such as ozone, have little, if any, effect on productivity. This effect of outdoor pollution on indoor worker productivity suggests an ov...
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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：Dwenger, Nadja; Kleven, Henrik; Rasul, Imran; Rincke, Johannes
作者单位：University Hohenheim; University of London; London School Economics & Political Science; University of London; University College London; University of Erlangen Nuremberg
摘要：We study extrinsic and intrinsic motivations for tax compliance in the context of a local church tax in Germany. This tax system has historically relied on zero deterrence so that any compliance at baseline is intrinsically motivated. Starting from this zero deterrence baseline, we implement a field experiment that incentivized compliance through deterrence or rewards. Using administrative records of taxes paid and true tax liabilities, we use these treatments to document that intrinsically mo...
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作者：Lewis-Faupel, Sean; Neggers, Yusuf; Olken, Benjamin A.; Pande, Rohini
作者单位：University of Wisconsin System; University of Wisconsin Madison; Harvard University; Massachusetts Institute of Technology (MIT)
摘要：This paper examines whether electronic procurement (e-procurement), which increases access to information and reduces personal interactions with potentially corrupt officials, improves procurement outcomes. We develop unique datasets from India and Indonesia and use variation in adoption of e-procurement within both countries. We find no evidence of reduced prices but do find that e-procurement leads to quality improvements. In India, where we observe quality directly, e-procurement improves r...
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作者：Barseghyan, Levon; Coate, Stephen
作者单位：Cornell University
摘要：This paper presents a dynamic Tiebout model and uses it to revisit a classic argument in public finance. The argument, due to Hamilton (1975), is that a system of governments financing services with property taxes will produce an efficient allocation of housing and services if governments can implement zoning ordinances. In the model, when governments choose zoning along with taxes and services, there does not exist an equilibrium that is both efficient and locally stable. Moreover, there exis...
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作者：Brooks, Leah; Lutz, Byron
作者单位：George Washington University; Federal Reserve System - USA
摘要：Because cities are constrained by the boundaries of land ownership, fundamental urban modifications require land delineation changes. We evaluate whether there is enough land assembly-the joining together of two or more parcels of land-to put land to its highest value use. We hypothesize that in the absence of market frictions such as holdouts, the price of land sold for assembly should not exceed the price of land sold for other uses. Empirically, we find that to-be-assembled land in Los Ange...
