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最新文章

• Public Provision of Private Goods and Nondistortionary Marginal Tax Rates AI翻译
  作者：Blomquist, Soren; Christiansen, Vidar; Micheletto, Luca
  作者单位：Uppsala University; University of Oslo; University of Milan; Bocconi University
  摘要：Using an optimal taxation model combined with a previously neglected scheme of public provision of private goods, we show that there is an efficiency gain if public provision of selected goods replaces market purchases and that efficiency requires marginal income tax rates to be higher than if the goods were purchased in the market. Part of the marginal tax serves the same role as a market price and conveys information about a real social cost of working more hours. It might be that economies ...
• A Greater Price for a Greater Good? Evidence that Consumers Pay More for Charity-Linked Products AI翻译
  作者：Elfenbein, Daniel W.; McManus, Brian
  作者单位：Washington University (WUSTL); University of North Carolina; University of North Carolina Chapel Hill
  摘要：To study whether consumers will pay more for products that generate charitable donations, we analyze data from eBay on charity and noncharity auctions of otherwise identical products. Charity prices are 6 percent higher, on average, than noncharity prices. Bids below the closing price are also higher, as are bids by individuals bidding on identical charity and noncharity products. Bidders appear to value charity revenue at least partially as a public good, as they submit bids earlier in charit...
• Are Tax Incentives for Charitable Giving Efficient? Evidence from France AI翻译
  作者：Fack, Gabrielle; Landais, Camille
  作者单位：Barcelona School of Economics; Pompeu Fabra University; University of California System; University of California Berkeley
  摘要：This paper estimates the effect of tax incentives for charitable contributions in France. We focus on two reforms that increased the non-refundable tax credit rate for charitable contributions by 32 percent. We use a difference-in-difference identification, comparing the evolution of contributions for groups of households with similar income, but different taxable status due to differences in family size. We control for censoring issues and investigate distributional effects using a three-step...
• The First of the Month Effect: Consumer Behavior and Store Responses AI翻译
  作者：Hastings, Justine; Washington, Ebonya
  作者单位：Yale University; National Bureau of Economic Research
  摘要：Previous research has demonstrated that benefit recipients decrease expenditures on, and consumption of food throughout the benefit month. Using detailed grocery store scanner data, we ask two questions: whether cycling is due to a desire for variety that leads to within-month substitution across product quality, and whether cycling is driven by countercyclical retail pricing. We find that the decrease in food expenditures is largely driven by reductions in quantity, not quality, and that pric...
• The Micro-Geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago AI翻译
  作者：Merriman, David
  作者单位：University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital; University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
  摘要：The large lax differentials between Chicago and neighboring jurisdictions provide an incentive for cigarette tax avoidance. Data from a random sample of cigarette packs littered in Chicago reveals a startling degree of tax avoidance: three-quarters did not display a Chicago tax stamp. Also, the $2.68 difference between the tax in Chicago ad surrounding counties decreases the probability of a local stamp by almost 60 percent, and a one mile increase in distance to the lower-tax state border inc...