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作者：Dharmapala, Dhammika; Hines, James R., Jr.
作者单位：University of Michigan System; University of Michigan; University of Connecticut
摘要：This paper analyzes the factors influencing whether countries become tax havens. Roughly 15% of countries are tax havens: as has been widely observed. these countries tend to be small and affluent. This paper documents another robust empirical regularity: better-governed countries are much more likely than others to become tax havens. Controlling for other relevant factors, governance quality has a statistically significant and quantitatively large association with the probability of being a t...
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作者：Esposito, Ludo; Lambert, Peter
作者单位：University of East Anglia; University of Oregon
摘要：Current poverty measurement methodology does not allow a definitive analysis of changes in distribution, through time or between countries, which involve changes in the number or proportion of poor people. By revisiting the continuity and transfer axioms, we show that within the Bourguignon and Fields (1997) class of poverty indices a range of value judgements can be accommodated as to what happens (or should happen) in the case that poverty-line crossings result from regressive transfers. In ...
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作者：Kimura, Masako; Yasui, Daishin
作者单位：Kyoto University; Japan Society for the Promotion of Science; Kyoto University
摘要：This paper analyzes the public provision of private goods for children in a politico-economic model with endogenous fertility. The government provides every child with goods that can also be purchased by parents in private markets, and the level of provision is determined by majority rule. Households with many children benefit from the public provision more than those with fewer children; thus, a political conflict arises between them. The distribution of the number of children across househol...
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作者：Leigh, Andrew; van der Eng, Pierre
作者单位：Australian National University; Australian National University
摘要：Using taxation and household survey data, this paper estimates top income shares for Indonesia during 1920-2004. Our results suggest that top income shares grew during the 1920s and 1930s, but fell in the post-war era. We observe a sharp rise in top income shares during the late-1990s, coinciding with the 1997-98 economic crisis. Where comparable data are available, top income shares in Indonesia are generally higher than in other countries, a finding that is at odds with the view that Indones...
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作者：Krause, Alan
作者单位：University of York - UK
摘要：This paper examines a two-period model of optimal nonlinear income taxation with learning-by-doing, in which second-period wages are an increasing function of first-period labour supply. We consider the cases when the government can and cannot commit to its second-period tax policy. In both cases, the canonical Mirrlees/Stiglitz results regarding optimal marginal tax rates generally no longer apply. In particular, if the government cannot commit and each consumer's skill-type is revealed, it i...
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作者：Chen, Shaohua; Mu, Ren; Ravallion, Martin
作者单位：The World Bank; Texas A&M University System; Texas A&M University College Station; Bush School of Government & Public Service
摘要：The paper re-visits the site of a large, World Bank-financed, rural development program in China, 10 years after it began and four years after disbursements ended. The program emphasized community participation in multi-sectoral interventions (including farming, animal husbandry, infrastructure and social services). Data were collected on 2000 households in project and non-project areas, spanning 10 years. A double-difference estimator of the program's impact (on top of pre-existing government...
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作者：Heijdra, Ben J.; Romp, Ward E.
作者单位：University of Groningen; Leibniz Association; Ifo Institut; University of Amsterdam
摘要：We study the effects of demographic shocks and changes in the pension system on the Macroeconomic performance of an advanced small open economy facing a given world interest rate. We construct an overlapping-generations model which includes a realistic description of The mortality process. Individual agents choose their optimal retirement age, taking into account the time- and age profiles of wages, taxes, and the public pension system. The early retirement provision in most pension systems ac...
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作者：Liebman, Jeffrey B.; Luttmer, Erzo F. P.; Seif, David G.
作者单位：Harvard University; National Bureau of Economic Research; Harvard University
摘要：A key question for Social Security reform is whether workers respond to the link on the margin between the Social Security taxes they pay and the Social Security benefits they will receive. We estimate the effects of the marginal Social Security benefits that accrue with additional earnings on three measures of labor supply: retirement age, hours, and labor earnings. We develop a new approach to identifying these incentive effects by exploiting five provisions in the Social Security benefit ru...
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作者：Khwaja, Asim Ijaz
作者单位：Harvard University
摘要：The lack of social capital is frequently given as an explanation for why communities perform poorly. Yet to what extent can project design compensate for these community-specific constraints? I address this question by examining determinants of collective success in a costly problem for developing economies - the upkeep of local public goods. It is often difficult to obtain reliable outcome measures for comparable collective tasks across well-defined communities. In order to address this I con...
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作者：Basu, Arnab K.; Chau, Nancy H.; Kanbur, Ravi
作者单位：Cornell University; William & Mary; University of Bonn
摘要：Both raw intuition and past experience suggest that the Success of an employment guarantee scheme (EGS) in safeguarding the welfare of the poor depends both on the wage it promises, and the Case With which any worker can gain access. An EGS is thus at once a wage guarantee and a rationing device. We chart the positive and normative limits of such air EGS as an efficiency improving and poverty alleviating policy reform in a canonical labor market setting At its core. an EGS Provides in aggregat...
