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作者：Neumark, David; Song, Joanne
作者单位：National Bureau of Economic Research
摘要：Supply-side Social Security reforms intended to increase employment and delay benefit claiming among older individuals may be frustrated by age discrimination. We test for policy complementarities between these reforms and demand-side efforts to deter age discrimination, specifically studying whether stronger state-level age discrimination protections enhanced the impact of the 1983 Social Security reforms that increased the full retirement age (FRA) and reduced benefits. The evidence indicate...
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作者：Eichner, Thomas; Pethig, Ruediger
作者单位：Fern University Hagen; Universitat Siegen
摘要：In the basic model of the literature on international environmental agreements (IEAs) (Barrett, 1994; Rubio and Ulph, 2006), the number of signatories of self-enforcing IEAs does not exceed three, if non-positive emissions are ruled out. We extend that model by introducing a composite consumer good and fossil fuel that are produced and consumed in each country and traded on world markets. When signatory countries act as a Stackelberg leader and emissions are positive, the size of stable IEAs m...
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作者：Falk, Armin; Zehnder, Christian
作者单位：University of Bonn; University of Lausanne
摘要：This paper reports evidence from a city-wide field experiment on trust. About 1000 inhabitants of Zurich take part in a trust experiment, in which first movers can condition their investments on the residential districts of second movers. First movers differentiate their investments systematically depending on where in Zurich the second mover lives. The observed discrimination pattern is robust as indicated by additional data collected in a newspaper study and a laboratory experiment. Economic...
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作者：Podhorsky, Andrea
作者单位：York University - Canada
摘要：This paper studies how the voluntary standards established by certification programs affect consumer welfare and international trade in an open world economy. I develop a two-country model with differentiated products and imperfectly-informed consumers. Consumers in both countries value the quality of goods, but cannot discern their quality unless they are certified. Firms in each country differ in their abilities to produce quality, and the distribution of technological ability is superior in...
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作者：Staubli, Stefan; Zweimueller, Josef
作者单位：RAND Corporation; University of Zurich; IZA Institute Labor Economics; Centre for Economic Policy Research - UK; Leibniz Association; Ifo Institut
摘要：Two pension reforms in Austria increased the early retirement age (ERA) from 60 to 62 for men and from 55 to 58.25 for women. We find that raising the ERA increased employment by 9.75 percentage points among affected men and by 11 percentage points among affected women. The reforms had large spillover effects on the unemployment insurance program but negligible effects on disability insurance claims. Specifically, unemployment increased by 12.5 percentage points among men and by 11.8 percentag...
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作者：Hsu, Minchung; Yang, C. C.
作者单位：National Graduate Institute for Policy Studies; Academia Sinica - Taiwan; National Chengchi University; Feng Chia University
摘要：This paper quantitatively characterizes optimal linear and two-bracket income taxes. We consider a dynamic-stochastic-general-equilibrium model in which tax design involves redistributing income for both equity and social insurance. Substantive findings include: (i) a significant fraction of agents supply zero labor or hold zero assets at the optimum; (ii) neglecting tax distortion imposed on either of labor-leisure and consumption-saving decisions will lead to the prescription of tax codes th...
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作者：Niehaus, Paul; Sukhtankar, Sandip
作者单位：University of California System; University of California San Diego; Dartmouth College
摘要：Optimal fiscal policy depends on the marginal benefits of public spending. In developing countries corrupt officials often embezzle funds, so optimal policy should reflect marginal corruption. We analyze marginal corruption in the context of a statutory wage increase in India's employment guarantee scheme. Strikingly, workers received none of the increase even though initially they were on average overpaid. The data are inconsistent with theories of voice in which the threat of complaints limi...
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作者：Cervellati, Matteo; Vanin, Paolo
作者单位：University of Bologna; IZA Institute Labor Economics
摘要：This paper proposes a theory of the relationship between prohibitions and temptation. In the presence of self-control problems, moral values may increase individual material welfare (and utility) by serving as a self-commitment device. The model investigates the relationship between morality and temptation, the individual gains from morality, the interaction between external sanctions and moral self-punishment and the spread and strength of individually optimal moral values. The empirical anal...
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作者：Kempf, Hubert; Rossignol, Stephane
作者单位：Universite PSL; Ecole Normale Superieure (ENS); Paris School of Economics; Universite Paris-VIII
摘要：In this paper we set up a political economy model of a two-country world economy, where an international agreement on the provisions of public goods generating cross-border externalities, such as environment protection, subject to feasibility, efficiency and equity constraints, has to be negotiated by two elected national delegates. We prove that any international agreement involves higher public good provisions (through higher contributions in both countries) than in the case of no-agreement....
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作者：Elschner, Christina
作者单位：European University Viadrina Frankfurt Oder
摘要：Tax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes generally tend to favor pass-through firms over non-pass-through firms. The tonnage tax, a tax incentive for international shipping firms available in many cou...
