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作者：Boneva, Teodora; Golin, Marta; Kaufmann, Katja; Rauh, Christopher
作者单位：University of Bonn; University of Zurich; University of Bayreuth; Barcelona School of Economics; Consejo Superior de Investigaciones Cientificas (CSIC); CSIC - Institut d'Analisi Economica (IAE); University of Cambridge
摘要：We provide representative evidence on the perceived returns to maternal labour supply. A mother's decision to work is perceived to have sizeable impacts on child skills, family outcomes, and the mother's future labour market outcomes. Beliefs about the impact of additional household income can account for some, but not all, of the perceived positive effects. We further document labour supply intentions under different policy scenarios related to childcare availability and quality, two factors ...
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作者：Markiewicz, Agnieszka; Silvestrini, Riccardo
作者单位：Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; Tinbergen Institute; University of Naples Federico II
摘要：In recent decades, market power has been on the rise, although its increase varies between sectors. We argue that this heterogeneity can be partially attributed to sector-specific differences in turbulence dynamics. Turbulence, a measure of firms' churn over the revenue productivity distribution, reflects firms' ability to sustain their productivity over time. In a dynamic oligopolistic competition model, an increase in turbulence accelerates the turnover of leaders, and triggers reallocation ...
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作者：Li, Haonan; Wang, Xuan
作者单位：Southwestern University of Finance & Economics - China; Peking University
摘要：This paper investigates the causal impact of audits on tax compliance by exploiting a threshold-based VAT desk audit program in China. All firms below the VAT-to-sales ratio threshold are contacted by the tax authority and must justify their tax returns through self-audits. We estimate the audit effect using the National Tax Survey Database and a regression discontinuity design. We find that desk audits recovered a significant amount of tax revenues, and audited firms reported more output taxe...
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作者：Gaetani, Ruben; Huang, Naqun; Li, Jing; Yang, Yanmin
作者单位：University of Toronto; Nanjing Audit University; Singapore Management University
摘要：How did COVID-19 affect the innovation advantages of dense locations? Using data on the universe of US patent applications, we find that the density premium in the production of novel inventions declined by 18.5%-22.9% in 2020-1 relative to its pre-pandemic level. Smartphone data on local mobility suggest that the drop in the frequency of local interactions can explain a significant portion of this effect. While COVID-19 resulted in a temporary setback in the innovation advantages of dense loc...
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作者：Ahmad, Husnain F.; Gibson, Matthew; Nadeem, Fatiq; Nasim, Sanval; Rezaee, Arman
作者单位：Trinity University; Williams College; University of California System; University of California Santa Barbara; Colby College; University of California System; University of California Davis
摘要：Scarce information and human capital may make it difficult to form accurate expectations, limiting responses to uncertain environmental threats like air pollution. We study two cross-randomised interventions in Lahore, Pakistan: (i) general training in forecasting and (ii) provision of air pollution forecasts. Both reduced the subjects' own air pollution forecast errors; the training effect suggests that modest educational interventions can durably improve forecasting skills. Forecast receipt ...
