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作者：Kalamov, Zarko Y.; Runkel, Marco
作者单位：Technical University of Berlin; Leibniz Association; Ifo Institut
摘要：This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries' losses to the parent company. A joint implementation of full cross-border loss-relief is welfare maximizing, because it ensures production efficiency and no profit shifting in equilibrium. Local governments choose zero level of the loss-relief in ...
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作者：Frakes, Michael; Jena, Anupam B.
作者单位：Duke University; National Bureau of Economic Research; Harvard University; Harvard University Medical Affiliates; Massachusetts General Hospital; Harvard Medical School
摘要：We assess the potential for medical liability forces to deter medical errors and improve health care treatment quality, identifying liability's influence by drawing on variations in the manner by which states formulate the negligence standard facing physicians. Using hospital discharge records from the National Hospital Discharge Survey and clinically-validated quality metrics inspired by the Agency for Health Care Research and Quality, we find evidence suggesting that treatment quality may im...
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作者：Dharmapala, Dhammika
作者单位：University of Chicago
摘要：Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request:In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA), which seeks to induce foreign financial institutions (FFIs) to participate in a global regime of automatic information reporting of the income of US residents to the US government This paper presents a simpl...
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作者：Feld, Lars P.; Ruf, Martin; Scheuering, Uwe; Schreiber, Ulrich; Voget, Johannes
作者单位：University of Freiburg; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); Eberhard Karls University of Tubingen; University of Mannheim; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); University of Mannheim
摘要：Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which results in production inefficiencies due to second-best ownership structures. This paper empirically estimates the magnitude of these effects. The abolishment of repatriation taxes in Japan and in the U.K. in 2009 has increased the number o...
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作者：Berger, Melissa; Fellner-Roehling, Gerlinde; Sausgruber, Rupert; Traxler, Christian
作者单位：Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); Ulm University; Vienna University of Economics & Business; Hertie School; Max Planck Society; Leibniz Association; Ifo Institut
摘要：This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. Our preferred estimator indicates that a one percent increase in fees raises the evasion rate by 0.3 percentage points. The positive effect of fees on evasion is confirmed in different parametric and non-parametric approaches an...
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作者：Vespa, Emanuel I.
作者单位：University of California System; University of California Santa Barbara
摘要：Members of collective decision-making bodies often represent communities that differ in population sizes. Malapportionment results when decision-making power is not allocated evenly across the population. Two well known institutions with malapportionment have emerged: bicameralism and weighted voting. This paper studies experimentally how agenda setting power affects the distribution of resources, comparing across those two institutions. Conventional wisdom suggests that malapportionment favor...
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作者：Pope, Nolan G.
作者单位：University of Chicago
摘要：As the largest immigration policy in 25 years, Deferred Action for Childhood Arrivals (DACA) made deportation relief and work authorization available to 1.7 million unauthorized immigrants. This paper looks at how DACA affects DACA-eligible immigrants' labor market outcomes. I use a difference-in-differences design for unauthorized immigrants near the criteria cutoffs for DACA eligibility. I find DACA increases the likelihood of working by increasing labor force participation and decreasing th...
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作者：Shertzer, Allison
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; National Bureau of Economic Research
摘要：Immigration to democratic nations generates new groups of potential voters. This paper investigates how the electorate share of immigrant groups influences their likelihood of becoming politically mobilized, focusing on the mechanism of coalition formation with the Democratic Party. Using newly assembled data on ethnic enclaves in American cities at the start of the twentieth century, I show immigrants were more likely to mobilize politically as their share of the local electorate grew larger....
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作者：Bardey, David; Cremer, Helmuth; Lozachmeur, Jean-Marie
作者单位：Universidad de los Andes (Colombia); Universite de Toulouse; Universite Toulouse 1 Capitole; Toulouse School of Economics; Universite de Toulouse; Universite Toulouse 1 Capitole; Toulouse School of Economics; Centre National de la Recherche Scientifique (CNRS); Universite de Toulouse; Universite Toulouse 1 Capitole; Toulouse School of Economics
摘要：This paper studies the design of health insurance with ex post moral hazard, when there is imperfect competition in the market for the medical product. Various scenarios, such as monopoly pricing or horizontal differentiation are considered. Insurers (or their regulator) can commit to a reimbursement policy which specifies two types of copayments: an ad valoremcoinsurance rate and a specific (per unit) copayment. By combining both copayment rates in an adequate way the insurer can effectively ...
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作者：Yagan, Danny
作者单位：University of California System; University of California Berkeley; National Bureau of Economic Research
摘要：Affirmative action bans can reduce black enrollment not only by reducing black admission advantages (contracting demand) but also by reducing applications (contracting supply) from black students who can still gain admission but prefer alternative schools that still practice affirmative action. When affirmative action was banned at UC law schools, Berkeley's black applications and enrollment declined by almost half even as black admission rates rose relative to whites. I ask whether black enro...
