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作者：Abeler, Johannes; Jaeger, Simon
作者单位：University of Oxford; IZA Institute Labor Economics; Leibniz Association; Ifo Institut; Harvard University
摘要：How does complexity affect people's reaction to tax changes? To answer this question, we conduct an experiment in which subjects work for a piece rate and face taxes. One treatment features a simple tax system, the other a complex one. Subjects' economic incentives are identical across treatments. We introduce the same sequence of additional taxes in both treatments. Subjects in the complex treatment underreact to new taxes; some ignore new taxes entirely. The underreaction is stronger for sub...
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作者：Hornbeck, Richard; Keskin, Pinar
作者单位：Harvard University; Wellesley College
摘要：Agriculture may support the local nonagricultural economy in rural areas, though agricultural expansion may also crowd-out nonagricultural activity. On the United States Plains, areas over the Ogallala aquifer experienced windfall agricultural gains when post-WWII technologies increased farmers' access to groundwater. Comparing counties over the Ogallala with similar counties, nonagricultural sectors experienced only short-run relative benefits. Despite substantial and persistent agricultural ...
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作者：Lutz, Byron
作者单位：Federal Reserve System - USA
摘要：Do low property taxes attract new home construction? This question is answered using a large shock to property tax burdens caused by an unusual school finance reform in the state of New Hampshire. The estimates suggest that, in most of the state, communities with a reduced tax burden experience a substantial increase in residential construction. In the area of the state near the region's primary urban center (Boston), however, the shock clears through a price adjustment-i.e., by capitalizing i...
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作者：Cadena, Brian C.; Keys, Benjamin J.
作者单位：University of Colorado System; University of Colorado Boulder; University of Chicago
摘要：In this paper, we examine the role of impatience in human capital formation-arguably the most important investment decision individuals make during their lifetimes. We focus on a set of investment behaviors that cannot be explained solely by variation in exponential discounting. Using data from the NLSY and a straightforward measure of impatience, we find that impatient people more frequently invest in dynamically inconsistent ways, such as dropping out of college with one year or less remaini...
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作者：Adhvaryu, Achyuta; Nyshadham, Anant
作者单位：University of Michigan System; University of Michigan; University of Southern California
摘要：Improving access to the formal health care sector is a primary public health goal in many low-income countries. But the returns to this access are unclear, given that the quality of care at public health facilities is often considered inadequate. We exploit temporal and geographic variation in the cost of traveling to formal sector health facilities to show that treatment at these facilities improves short-term health outcomes for acutely ill children in Tanzania. Our results suggest that thes...
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作者：Akbulut-Yuksel, Mevlude; Yuksel, Mutlu
作者单位：Dalhousie University
摘要：This paper examines the long-term direct and spillover effects of large-scale human capital loss caused by the persecution of Jewish professionals in Nazi Germany. Using region-by-cohort variation in the percentage of the Jewish population as a quasi-experiment, we find that German children who were at school-age during the persecutions have fewer years of schooling on average in adulthood. Moreover, these children are less likely to finish high school and go to college. These results are robu...
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作者：Fairlie, Robert W.; Karlan, Dean; Zinman, Jonathan
作者单位：University of California System; University of California Santa Cruz; Yale University; National Bureau of Economic Research; Dartmouth College
摘要：Theories of market failures and targeting motivate the promotion of entrepreneurship training programs and generate testable predictions regarding heterogeneous treatment effects from such programs. Using a large randomized evaluation in the United States, we find no strong or lasting effects on those most likely to face credit or human capital constraints, or labor market discrimination. We do find a short-run effect on business ownership for those unemployed at baseline, but this dissipates ...
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作者：Bohn, Henning; Stuart, Charles
作者单位：University of California System; University of California Santa Barbara
摘要：It is known that when people generate externalities, a birth also generates an externality and efficiency requires a Pigou tax/subsidy on having children. The size of the externality from a birth is important for studying policy. We calculate the size of this population externality in a specific case: we consider a maintained hypothesis that greenhouse gas emissions are a serious problem and assume government reacts by optimally restricting emissions. Calculated population externalities are la...
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作者：Kopczuk, Wojciech; Munroe, David
作者单位：Columbia University; Columbia University; National Bureau of Economic Research
摘要：Using discontinuities in housing transaction taxes in New York and New Jersey we find robust price bunching. Incidence for transactions local to the notch falls on sellers, with no evidence of evasion. The volume of missing transactions above the notch exceeds those bunching (beyond the usual extensive-margin response), indicating incentives for buyers and sellers not to transact (market unravels). The possibility of unraveling affects interpretation and estimation of bunching. Away from the t...
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作者：Engstrom, Per; Nordblom, Katarina; Ohlsson, Henry; Persson, Annika
作者单位：Uppsala University; University of Gothenburg
摘要：We study if taxpayers are loss averse when filing returns. Preliminary deficits might be viewed as losses assuming zero preliminary balances as reference points. Swedish taxpayers can to try to escape such losses by claiming deductions after receiving information about the preliminary balance. Using a regression kink and discontinuity approach, we study data for 3.6 million Swedish taxpayers for 2006. There are strong causal effects of preliminary tax deficits on the probability of claiming de...
