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作者：Bayer, Ralph; Cowell, Frank
作者单位：University of Adelaide; University of London; London School Economics & Political Science
摘要：We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. The enforcement policy can have an effect on firms' behaviour in two dimensions their market decisions as well as their compliance behaviour. An appropriate design of the enforcement policy can thus have a double dividend by manipulating firms in bot...
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作者：Moriconi, Simone; Sato, Yasuhiro
作者单位：University of Eastern Piedmont Amedeo Avogadro; University of London; London School Economics & Political Science; University of Osaka
摘要：In this paper, we evaluate the impact of commodity tax competition on welfare and employment under the destination and origin principles, when the labor market is imperfectly competitive owing to a binding fixed wage. Our main finding is that commodity taxation causes an employment externality whose signs may be opposite under the two principles. While tax competition leads to inefficient tax rates under both principles, we also prove that the origin principle guarantees lower unemployment and...
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作者：Uler, Neslihan
作者单位：University of Michigan System; University of Michigan
摘要：This paper studies the relationship between redistributive taxation and tax-deductible charitable contributions. Redistribution has two opposite effects on voluntary giving. The price of charitable giving decreases with the degree of redistribution, and this has a positive effect on the total amount of giving (substitution effect). However, redistribution leads to lower consumption for the contributors and therefore has a negative effect on contributions to the charity (income effect). The the...
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作者：Lo Sasso, Anthony T.; Lurie, Ithai Z.
作者单位：University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital; University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital; United States Department of the Treasury
摘要：Prior research on adverse selection in health insurance markets has found only mixed evidence for adverse selection in group settings. We examine the impact of state community rating regulations enacted in the 1990s, which greatly limited insurers' ability to risk rate premiums, to determine if adverse selection is more evident in non-group insurance markets. Using data from large, national surveys we find evidence of a shift to a less healthy pool of non-group enrollees as a consequence of co...
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作者：Richter, Wolfram F.
作者单位：Dortmund University of Technology; Leibniz Association; Ifo Institut; IZA Institute Labor Economics
摘要：Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient to deviate from Ramsey's Rule and to distort qualified labour less than nonqualified labour. Furthermore, if the earnings function displays constant elasticity, the choice of education should not be distorted. With the necessary qualifications the results extend to the case when taxpayers are heterogeneous and when the planner trades off efficiency against equity. (C) 2...
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作者：Figlio, David N.; Kenny, Lawrence W.
作者单位：Northwestern University; National Bureau of Economic Research; State University System of Florida; University of Florida
摘要：Over the past several decades there has been dramatically increased attention paid to measuring the performance of public sector and nonprofit organizations in the United States and elsewhere. Recent research has indicated that public sector and nonprofit organizations are responsive to performance measurement in both productive and unproductive ways. However, it is not yet known how stakeholders respond to this measurement. This paper makes use of a unique panel survey dataset of the Populati...
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作者：Bjorklund, Anders; Jantti, Markus; Lindquist, Matthew J.
作者单位：Stockholm University; Abo Akademi University; Stockholm University
摘要：We investigate if the association between family background and income in Sweden has changed for men born between 1932 and 1968. Our main finding is that the share of the variance in long-run income that is attributable to family background, the so-called brother correlation in income, has fallen by some 17% from 0.49 for the cohorts of brothers born in the early 1930s to below 0.32 for the cohorts born around 1950. From then on, the correlations have inched back up to around 0.37. We report s...
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作者：Hungerman, Daniel M.
作者单位：University of Notre Dame; National Bureau of Economic Research
摘要：Research has shown that altruism is lower in diverse communities. Can this phenomenon be counteracted by government intervention? To answer this question, this paper introduces diversity to the canonical model of.,warm glow giving. Diversity may have two effects on incentives: it may attenuate individuals' altruistic preferences for public goods, and it may cool off the warm glow that individuals get from voluntarism. Either of these effects leads to diverse communities having lower levels of ...
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作者：Nitzan, Shmuel; Ueda, Kaoru
作者单位：Bar Ilan University
摘要：This paper focuses on collective contests for commons and club goods. Our main objective is to examine in this context the effect of group size on its performance. The main results specify conditions for the existence (non-existence) of the group-size paradox, namely, the situation where a larger group is less (more) effective in pursuing its interest because of (despite) the combined effect of the incentives that result in the free-riding problem and the tragedy of the commons. The paper also...
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作者：Aizer, Anna; Dal Bo, Pedro
作者单位：Brown University
摘要：Many violent relationships are characterized by a high degree of cyclicality: women who are the victims of domestic violence often leave and return multiple times. To explain this we develop a model of time inconsistent preferences in the context of domestic violence. This time inconsistency generates a demand for commitment. We present supporting evidence that women in violent relationships display time inconsistent preferences by examining their demand for commitment devices. We find that no...
