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作者：Kotsogiannis, Christos; Salvadori, Luca; Karangwa, John; Mukamana, Theonille
作者单位：University of Exeter; Leibniz Association; Ifo Institut; Autonomous University of Barcelona; University of Exeter; Lappeenranta-Lahti University of Technology LUT; Autonomous University of Barcelona
摘要：Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses' reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While 'comprehensive' tax audits have a significant positive effect on ...
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作者：Kemper, Johanna; Renold, Ursula
作者单位：Swiss Federal Institutes of Technology Domain; ETH Zurich
摘要：This study contributes to the scarce literature in developing countries by causally analyzing the long-term impact of secondary general versus vocational education on labor market outcomes in Egypt. Our regression discontinuity design (RDD) exploits a cutoff in exam scores that tracks students in upper-secondary vocational or general education. Pooling data from the 2012 and 2018 Egypt Labor Market Panel Survey (ELMPS), we find that among male upper-secondary graduates aged 25-49 and employed ...
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作者：Tamkoc, M. Nazim
作者单位：The World Bank
摘要：I document that small plants spend a higher fraction of their output on bribery than big plants, and that non- bribe-paying plants face higher distortions compared to bribe-paying plants in T & uuml;rkiye. I develop a one-sector growth model in which size-dependent distortions, bribery opportunities, and different plant sizes coexist. In the model, plants are able to avoid distortions through bribery. The model parameters are calibrated with distortions and bribery opportunities in order to ac...
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作者：Borbely, Daniel; Mckenzie, Ross
作者单位：Queens University Belfast; University of Dundee
摘要：We investigate the effects of forced migration on sending economies using the post-WW2 expulsion of German minorities from Hungary as a natural experiment. We combine historical and contemporary data sources show that the forced migrations led to lasting reductions in economic activity. Plausible mechanisms driving this result appear to be sectoral change (shift towards agriculture) and skills differences between Germans and the settlers that replaced them. Our analysis reveals that forced mig...
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作者：Zhang, Hongliang; Assaad, Ragui
作者单位：Zhejiang University; University of Minnesota System; University of Minnesota Twin Cities
摘要：In socially conservative Muslim societies, the absence of a sex -appropriate school in one's community has historically been a major constraint to girls' schooling. We use the expansion of access to girls' or mixed schools in Jordan to investigate the effects of access to school on women's education and fertility. We find that having access to a sex -appropriate school in a woman's sub -district of birth led to 3.0-3.4 additional years of schooling and 1.0-1.4 fewer births. Using access to gir...
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作者：Chakravorty, Bhaskar; Arulampalam, Wiji; Bhatiya, Apurav Yash; Imbert, Clement; Rathelot, Roland
作者单位：University of Warwick; University of Birmingham; Institut d'Etudes Politiques Paris (Sciences Po); Institut Polytechnique de Paris; ENSAE Paris
摘要：We use a randomized experiment to evaluate the impact of providing richer information about prospective jobs to vocational trainees on their employment outcomes. The setting of the study is the vocational training program DDU-GKY in India. We find that including in the training two information sessions about placement opportunities make trainees 18% more likely to stay in the jobs in which they are placed. We provide suggestive evidence that the effect is driven by improved selection into trai...
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作者：Uras, Burak R.; Wang, Ping
作者单位：Williams College; Tilburg University; Washington University (WUSTL); Federal Reserve System - USA; Federal Reserve Bank - St. Louis; National Bureau of Economic Research; Williams College
摘要：We study misallocation and sectoral productivity in a heterogeneous firms model with generalized production. Different from neo-classical models of production, our model endogenizes production -techniques and introduces firm -specific technique -distortions alongside factor- and scale -dependent distortions. Applying this micro -founded framework to firm -level data (US, China and India), we quantify that, for a broad range of manufacturing industry clusters, technique distortions generate mor...
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作者：Brugues, Felipe; Brugues, Javier; Giambra, Samuele
作者单位：Instituto Tecnologico Autonomo de Mexico; Charles River Associates; Amazon.com
摘要：We use new administrative data from Ecuador to study the welfare effects of the misallocation of procurement contracts caused by political connections. We show that firms that form links with the bureaucracy through their shareholders experience an increased probability of being awarded a government contract. We develop a novel sufficient statistic - the average gap in revenue productivity and capital share of revenue - to measure the efficiency effects, in terms of input utilization, of polit...
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作者：Gulek, Ahmet
作者单位：Massachusetts Institute of Technology (MIT)
摘要：I study the impact of hunger on traffic accidents by exploiting the fasting that is religiously mandated during the month of Ramadan. Identification comes from working hours not being adjusted during Ramadan in Turkey. I find that driving while fasting at rush hour is associated with a significant increase in road traffic accidents. Using existing survey evidence on fasting rates in Turkey, I conclude that hunger induced by fasting increases the probability of an accident by 25%, which is smal...
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作者：Ma, Chao; Zhang, Shuoxun
作者单位：Xiamen University; Xiamen University; Sichuan University
摘要：We show that house price appreciation elevates financial institutions' financing costs because it can make households invest more in houses and invest less in or require higher returns on other assets. For identification, we employ the unique feature of wealth management products (WMPs, the largest component of China's shadow-banking sector) that the issuing markets are local whereas the markets of some products' underlying assets are national. Stocks, bonds, and deposits do not possess this f...
