Journal of Public Economics

最新文章

• Tax evasion and Swiss bank deposits AI翻译
  作者：Johannesen, Niels
  作者单位：University of Copenhagen
  摘要：Bank deposits in offshore financial centers may be used to evade taxes on interest income. A recent EU reform limits the scope for this type of tax evasion by introducing a withholding tax on interest income earned by EU households in Switzerland and several other offshore centers. This paper estimates the impact of the withholding tax on Swiss bank deposits held by EU residents while using non-EU residents who were not subject to the tax as a comparison group. We present evidence that Swiss b...
• Publicity requirements in public procurement: Evidence from a regression discontinuity design AI翻译
  作者：Coviello, Decio; Mariniello, Mario
  作者单位：Universite de Montreal; HEC Montreal
  摘要：We document whether and how publicizing a public procurement auction causally affects entry and the costs of procurement. We run a regression discontinuity design analysis on a large database of Italian procurement auctions. Auctions with a value above the threshold must be publicized in the Regional Official Gazette and two provincial newspapers. We find that the increased publicity requirement induces more entry and higher winning rebates, which reduces the costs of procurement and rationali...
• Cap-and-trade programs under delayed compliance: Consequences of interim injections of permits AI翻译
  作者：Hasegawa, Makoto; Salant, Stephen
  作者单位：National Graduate Institute for Policy Studies; University of Michigan System; University of Michigan
  摘要：Virtually every analysis of cap-and-trade programs assumes that firms must surrender permits as they pollute. However, no program, existing or proposed, requires such continual compliance. Some (e.g. the Acid Rain Program limiting SO2 emissions) require compliance once a year; others (e.g. the Regional Greenhouse Gas Initiative limiting CO2 emissions) require compliance every three years. The paths of emissions and permit prices would be invariant to compliance timing (Holland-Moore, 2013) if ...
• Measuring the deadweight loss from taxation in a small open economy A general method with an application to Sweden AI翻译
  作者：Sorensen, Peter Birch
  作者单位：University of Copenhagen
  摘要：The paper develops a simple general equilibrium framework for calculating the marginal deadweight loss from taxation in a small open economy. The framework allows a decomposition of the deadweight loss from each tax instrument into the losses stemming from the contraction of the different tax bases. The paper describes a method of calibrating the model which exploits the links between the various factor supply elasticities implied by the standard life cycle model. It also presents a method of ...
• Shrouded costs of government: The political economy of state and local public pensions AI翻译
  作者：Glaeser, Edward L.; Ponzetto, Giacomo A. M.
  作者单位：Harvard University; National Bureau of Economic Research; Centre de Recerca en Economia Internacional (CREI); Pompeu Fabra University; Barcelona School of Economics
  摘要：Why do public-sector workers receive so much of their compensation in the form of pensions and other benefits? This paper presents a political economy model in which politicians compete for taxpayers' and government employees' votes by promising compensation packages, but some voters cannot evaluate every aspect of promised compensation. If pension packages are shrouded, so that public-sector workers better understand their value than ordinary taxpayers, then compensation will be highly back-l...
• Optimal emission pricing in the presence of international spillovers: Decomposing leakage and terms-of-trade motives AI翻译
  作者：Boehringer, Christoph; Lange, Andreas; Rutherford, Thomas F.
  作者单位：Carl von Ossietzky Universitat Oldenburg; University of Hamburg; University of Wisconsin System; University of Wisconsin Madison
  摘要：Carbon leakage provides an efficiency argument for differentiated emission prices in favor of emission-intensive and trade-exposed sectors under unilateral climate policy. However, differential emission pricing can be used as a beggar-thy-neighbor policy to exploit terms of trade. Adopting an optimal tax framework, we propose a method to decompose the leakage and terms-of-trade motives for emission price differentiation. We employ our method for the quantitative impact assessment of unilateral...
• Reputation-concerned policy makers and institutional status quo bias AI翻译
  作者：Fu, Qiang; Li, Ming
  作者单位：National University of Singapore; Concordia University - Canada
  摘要：We study the policy choice of an office-holding politician who is concerned with the public's perception of his capabilities. The politician decides whether to maintain the status quo or to conduct a risky reform. The reform's success depends critically on the politician's capabilities, which are privately known to the politician. The public observes both his policy choice and the outcome of the reform, and assesses his competence. We show that the politician may engage in socially detrimental...
• Work and tax evasion incentive effects of social insurance programs Evidence from an employment-based benefit extension AI翻译
  作者：Bergolo, Marcelo; Cruces, Guillermo
  作者单位：Universidad de la Republica, Uruguay; National University of La Plata; Consejo Nacional de Investigaciones Cientificas y Tecnicas (CONICET); IZA Institute Labor Economics
  摘要：This article studies how social insurance programs shape individual's incentives to take up registered employment and to report earnings to the tax authorities. The analysis is based on a social insurance reform in Uruguay that extended healthcare coverage to the dependent children of registered private-sector workers. The identification strategy relies on a comparison between individuals with and without dependent children before and after the reform. The reform increased benefit-eligible reg...
• Representative evidence on lying costs AI翻译
  作者：Abeler, Johannes; Becker, Anke; Falk, Armin
  作者单位：University of Oxford; University of Bonn
  摘要：A central assumption in economics is that people misreport their private information if this is to their material benefit. Several recent models depart from this assumption and posit that some people do not lie or at least do not lie maximally. These models invoke many different underlying motives including intrinsic lying costs, altruism, efficiency concerns, or conditional cooperation. To provide an empirically-validated microfoundation for these models, it is crucial to understand the relev...
• Is global social welfare increasing? A critical-level enquiry AI翻译
  作者：Cockburn, John; Duclos, Jean-Yves; Zabsonre, Agnes
  作者单位：Laval University
  摘要：We assess whether global social welfare has improved in the last decades despite (or because of) the substantial increase in global population. We use for this purpose a relatively unknown but simple and attractive social evaluation approach called critical-level generalized utilitarianism (CLGU). CLGU posits that social welfare increases with population size if and only if the new lives come with a level of living standards higher than that of a critical level. Despite its attractiveness, CLG...