Journal of Public Economics

最新文章

• Voluntary disclosure of evaded taxes Increasing revenue, or increasing incentives to evade? AI翻译
  作者：Langenmayr, Dominika
  作者单位：Leibniz Association; Ifo Institut; University of Munich
  摘要：Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues net of administrative costs. I confirm the importance of administrative costs in a survey of German competent local tax authorities. I then test the effects of voluntary disclosure on the tax evasion d...
• The effect of price shocks on undocumented students' college attainment and completion AI翻译
  作者：Conger, Dylan; Turner, Lesley J.
  作者单位：George Washington University; University System of Maryland; University of Maryland College Park; National Bureau of Economic Research
  摘要：We examine the effect of a price shock caused by the temporary removal of in-state tuition benefits on the attainment of undocumented immigrants enrolled in a large urban college system using a difference in -differences identification strategy. The 113% one-semester tuition increase led to an 8% decrease in reenrollment and a similarly-sized reduction in credit accumulation. For students who had been enrolled at least a year prior to the policy change, the price hike caused them to leave coll...
• Redistribution and insurance with simple tax instruments AI翻译
  作者：Findeisen, Sebastian; Sachs, Dominik
  作者单位：University of Mannheim; European University Institute
  摘要：We analyze optimal taxation of labor and capital income in a life cycle framework with idiosyncratic income risk and ex-ante heterogeneity. Tax instruments are simple in that they can only condition on current income. We provide a decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and determined by the degree of income risk and risk aversion. The optimal linear capital tax is non-zero and trades ...
• Local labor markets and criminal recidivism AI翻译
  作者：Yang, Crystal S.
  作者单位：Harvard University
  摘要：This paper estimates the impact of local labor market conditions on criminal recidivism using administrative prison records on four million offenders released from 43 states between 2000 and 2013. Exploiting the timing of each offender's release from prison, I find that being released to a county with higher low-skilled wages significantly decreases the risk of recidivism. The impact of higher wages on recidivism is larger for both black offenders and first-time offenders, and in sectors that ...
• Voting, education, and the Great Gatsby Curve AI翻译
  作者：Rauh, Christopher
  作者单位：University of Cambridge
  摘要：High inequality goes hand in hand with low intergenerational earnings mobility across countries. Little is known about why the US is characterized by high inequality and low mobility, while the opposite tends to hold for Scandinavian countries. In an overlapping generations model, calibrated to the US, education policies are endogenized via probabilistic voting. By exploiting cross-country variation in the bias in voter turnout towards the educated and elderly, the model replicates the negativ...
• Remittances and public finances: Evidence from oil-price shocks AI翻译
  作者：Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp
  作者单位：Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); University of Mannheim; Helmholtz Association; Karlsruhe Institute of Technology; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); Ifo Institut; IZA Institute Labor Economics
  摘要：We study the effect of inflowing remittances - a major source of capital for many countries - on tax revenues and tax policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil producing countries, we find that remittances have a large positive effect on VAT revenues, but no effect on income-tax revenues. This suggests that remittances often escape the income tax but can be taxed via consumption. We further show that tax policy is responsive to ...
• Do treatment decisions depend on physicians' financial incentives? AI翻译
  作者：Brekke, Kurt R.; Holmas, Tor Helge; Monstad, Karin; Straume, Odd Rune
  作者单位：Norwegian School of Economics (NHH); University of Bergen; Universidade do Minho
  摘要：We study how General Practitioners (GPs) respond to fee changes with respect to the number of visits and treatment intensity. Our empirical strategy is to exploit within GP variation in the fee schedule due to specialisation in general medicine that implies a higher consultation fee, and to use only a narrow time window around the date of the fee change to identify the GPs' supply responses. Making use of detailed administrative claims data covering all GPs in Norway over a six-year period (20...
• The general equilibrium impacts of unemployment insurance: Evidence from a large online job board AI翻译
  作者：Marinescu, Ioana
  作者单位：University of Chicago
  摘要：During the Great Recession, U.S. unemployment benefits were extended by up to 73 weeks. Theory predicts that extensions increase unemployment by discouraging job search, a partial equilibrium effect. Using data from the large job board CareerBuilder.com, I find that a 10% increase in benefit duration decreased state-level job applications by 1%, but had no robust effect on job vacancies. Job seekers thus faced reduced competition for jobs, a general equilibrium effect. Calibration implies that...
• Promotion incentives in the public sector: Evidence from Chinese schools AI翻译
  作者：Karachiwalla, Naureen; Park, Albert
  作者单位：CGIAR; International Food Policy Research Institute (IFPRI); Hong Kong University of Science & Technology; Hong Kong University of Science & Technology; IZA Institute Labor Economics; Centre for Economic Policy Research - UK
  摘要：We provide evidence that promotion incentives influence the effort of public employees by studying China's system of promotions for teachers. Predictions from a tournament model of promotion are tested using retrospective panel data on primary and middle school teachers. Consistent with theory, high wage increases for promotion are associated with better performance, teachers increase effort in years leading up to promotion eligibility, and they reduce effort if they are repeatedly passed over...
• The Optimal Deterrence of Tax Evasion: The Trade-off Between Information Reporting and Audits AI翻译
  作者：Kuchumova, Yulia (Paramonova)
  摘要：Despite the widespread recognition of the effectiveness of information reporting to increase tax compliance, existing tax theory considers tax audits to be the only tool to prevent evasion. This paper extends tax theory by modeling information reporting as an additional enforcement instrument that allows a tax authority to acquire signals about taxpayers' income. The paper rigorously characterizes the optimal strategy to maximize tax revenue when enforcement resources are limited. It determine...