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作者：Bo, Erlend E.; Slemrod, Joel; Thoresen, Thor O.
作者单位：Statistics Norway; University of Michigan System; University of Michigan; University of Michigan System; University of Michigan; University of Oslo
摘要：Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access could obtain individual information on income and income taxes paid. We examine the effect on income reporting of this change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information was distributed widely through locally produced paper catalogs. We find an approximately 3 percent higher average increase in reported...
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作者：Hodler, Roland; Luechinger, Simon; Stutzer, Alois
作者单位：University of St Gallen; University of Lucerne; University of Basel
摘要：Increasing the attractiveness of voting is often seen as a remedy for unequal participation and the influence of special-interest groups on public policy. However, lower voting costs may also bring less informed citizens to the poll, thereby inviting efforts to sway these voters. We substantiate this argument in a probabilistic voting model with campaign contributions. In an empirical analysis for the 26 Swiss cantons, we find that lower voting costs due to postal voting are related to higher ...
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作者：Kahn, Matthew E.; Li, Pei; Zhao, Daxuan
作者单位：University of California System; University of California Los Angeles; National Bureau of Economic Research; National University of Singapore; Agency for Science Technology & Research (A*STAR); A*STAR - Institute of High Performance Computing (IHPC); National University of Singapore
摘要：At political boundaries, local leaders have weak incentives to reduce polluting activity because the social costs are borne by downstream neighbors. This paper exploits a natural experiment set in China in which the central government changed the local political promotion criteria and thus incentivized local officials to reduce border pollution along specific criteria. We document evidence of pollution progress with respect to targeted criteria at province boundaries. Heavy metal pollutants, n...
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作者：Currie, Janet; Tekin, Erdal
作者单位：Princeton University; American University; National Bureau of Economic Research
摘要：We investigate the relationship between foreclosures and hospital visits using data on all foreclosures and all hospital and emergency room visits from four states that were among the hardest hit by the foreclosure crisis. We find that living in a neighborhood with a spike in foreclosures is associated with significant increases in urgent unscheduled visits, including increases in visits for preventable conditions. The estimated relationships cannot be accounted for by increasing unemployment,...
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作者：Hoopes, Jeffrey L.; Reck, Daniel H.; Slemrod, Joel
作者单位：University System of Ohio; Ohio State University; University of Michigan System; University of Michigan; University of Michigan System; University of Michigan; University of Michigan System; University of Michigan
摘要：We examine data on capital-gains-tax-related information search to determine when and how taxpayers acquire information. We find seasonal increases in information search around tax deadlines, suggesting that taxpayers seek information to comply with tax law. Positive correlations between stock market activity and search as well as year-end spikes in information search on capital losses when the market performs poorly suggest that taxpayers seek information for tax planning purposes. Policy cha...
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作者：Vegh, Carlos A.; Vuletin, Guillermo
作者单位：Johns Hopkins University; Brookings Institution
摘要：It is well known by now that government spending has typically been procyclical in developing economies but acyclical or countercyclical in industrial countries. Little, if any, is known, however, about the cyclical behavior of tax rates (as opposed to tax revenues, which are endogenous to the business cycle and, hence, cannot shed light on the cyclicality of tax policy). We build a novel dataset on tax rates for 62 countries for the period 1960-2013 that comprises corporate income, personal i...
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作者：Ito, Koichiro
作者单位：University of Chicago
摘要：Many countries use substantial public funds to subsidize reductions in negative externalities. Such policy designs create asymmetric incentives because increases in externalities remain unpriced. I investigate the implications of such policies by using a regression discontinuity design in California's electricity rebate program. Using household-level panel data, I find that the incentive produced precisely estimated zero treatment effects on energy conservation in coastal areas. In contrast, t...
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作者：Hoynes, Hilary; Miller, Doug; Simon, David
作者单位：University of California System; University of California Berkeley; National Bureau of Economic Research; University of California System; University of California Davis; University of Connecticut
摘要：This paper uses quasi-experimental variation from federal tax reform to evaluate the effect of the EITC on infant health outcomes. We find that the EITC reduces the incidence of low birth weight and increases mean birth weight: a $1,000 treatment-on-the-treated leads to a 2 to 3 percent decline in low birth weight. Our results suggest that the candidate mechanisms include more prenatal care and less negative health behaviors (smoking). Additionally, we find a shift from public to private insur...
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作者：Huizinga, Harry; Voget, Johannes; Wagner, Wolf
作者单位：Tilburg University; University of Mannheim
摘要：This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher interest margins charged abroad. These results imply that international double taxation distorts the activities of international banks, and that...
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作者：Carneiro, Pedro; Ginja, Rita
作者单位：University of London; University College London; University of London; London School Economics & Political Science; Uppsala University
摘要：This paper provides new estimates of the medium- and long-term impacts of Head Start on health and behavioral problems. We identify these impacts using discontinuities in the probability of participation induced by program eligibility rules. Our strategy allows us to identify the effect of Head Start for the individuals in the neighborhoods of multiple discontinuities. Participation in the program reduces the incidence of behavioral problems, health problems, and obesity of male children at ag...
