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作者：Saez, Emmanuel
作者单位：University of California System; University of California Berkeley
摘要：This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule We estimate the compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence We find clear evidence of bunching around the first kink point of the Earned Income Tax Credit but concentrated solely among the self-employed A simple tax evasion model can account for those results We find evidence of bunching at the threshold of the first income...
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作者：Klier, Thomas; Linn, Joshua
作者单位：Federal Reserve System - USA; Federal Reserve Bank - Chicago; Massachusetts Institute of Technology (MIT)
摘要：This paper uses a unique dataset of monthly new vehicle sales by detailed model from 1978 to 2007, and implements a new identification strategy to estimate the effect of the price of gasoline on individual vehicle model sales We control for unobserved vehicle and consumer characteristics by using within model year changes in the price of gasoline and sales We find a significant sales response, suggesting that the gasoline price increase from 2002 to 2007 explains nearly half of the decline in ...
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作者：Chetty, Raj; Saez, Emmanuel
作者单位：Harvard University; National Bureau of Economic Research; University of California System; University of California Berkeley
摘要：Recent evidence on the effect of dividend taxes on firm behavior is inconsistent with neoclassical theories of dividend and corporate taxation We develop a simple agency model in which managers and shareholders have conflicting interests to explain the evidence In this model, dividend taxation induces managers to undertake unproductive investments by retaining earnings, and creates a first-order deadweight cost In contrast, corporate taxes do not distort the manager's payout decision and may o...
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作者：Currie, Janet; DellaVigna, Stefano; Moretti, Enrico; Pathania, Vikram
作者单位：Columbia University; University of California System; University of California Berkeley; Cornerstone Research
摘要：We investigate how changes in the supply of fast food restaurants affect weight outcomes of 3 million children and 3 million pregnant women Among ninth graders, a fast food restaurant within 0 I miles of a school results in a 5 2 percent increase in obesity rates Among pregnant women, a fast-food restaurant within 0 5 miles of residence results in a I 6 percent increase in the probability of gaining over 20 kilos The implied effects on caloric intake are one order of magnitude larger for child...
