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作者：Behaghel, Luc; Creon, Bruno; Sedillot, Beatrice
作者单位：INRAE; Paris School of Economics; Institut Polytechnique de Paris; ENSAE Paris
摘要：French firms laying off workers aged 50 and above have to pay a tax to the unemployment insurance system, known as the Delalande tax. We evaluate the impact of this tax on layoffs as well as on hiring, taking advantage of several changes in the measure since its introduction in 1987. A legislative change in 1992 exempted firms from the tax for workers who were hired after age 50. Following this change, the transition rate from unemployment to employment increased significantly for workers over...
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作者：Kumar, Anil
作者单位：Federal Reserve System - USA; Federal Reserve Bank - Dallas
摘要：Tax Reform Act of 1986 (TRA 1986) has provided an invaluable source of variation in tax rates to study the effects of tax reforms on labor supply in the US. Most existing studies exploiting variation generated by TRA 1986 have used cross-sectional variation in tax rates or assumed a linear labor supply function or have not couched their analysis in a nonlinear budget set framework. This paper uses the drastic variation in the budget set induced by TRA 1986 as a source of identification and com...
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作者：Graversen, Brian Krogh; van Ours, Jan C.
作者单位：Tilburg University; University of Melbourne
摘要：This paper investigates how a mandatory activation program in Denmark affects the job finding rate of unemployed workers. The activation program was introduced in an experimental setting where about half of the workers who became unemployed in the period from November 2005 to March 2006 were randomly assigned to the program while the other half was not. It appears that the activation program is very effective. The median unemployment duration of the control group is 14 weeks, while it is 11.5 ...
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作者：Krueger, Alan B.; Schkade, David A.
作者单位：Princeton University; University of California System; University of California San Diego
摘要：This paper studies the test-retest reliability of a standard self-reported life satisfaction measure and of affect measures collected from a diary method. The sample consists of 229 women who were interviewed on Thursdays, two weeks apart, in Spring 2005. The correlation of net affect (i.e., duration-weighted positive feelings less negative feelings) measured two weeks apart is .64, which is slightly higher than the correlation of life satisfaction (r = .59). Correlations between income, net a...
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作者：Asker, John
作者单位：New York University
摘要：This paper studies the effect of a subsidy (or tax) on a market where a downstream manufacturer uses a competitive tender to procure inputs from upstream suppliers. Subsidizing input production can result in input price decreases that are greater than the effective decrease in marginal costs. That is, overshifting occurs. When the size of the subsidy is not too large, the downstream firm can enjoy an increase in profits greater than the government expenditure on the subsidy. A relatively weak ...
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作者：Aronsson, Thomas; Johansson-Stenman, Olof
作者单位：Umea University; University of Gothenburg
摘要：This paper considers a model with nonlinear income taxation and public good provision when people care about their relative consumption compared to others. The standard optimality expressions are modified by terms that reflect the extent to which people care about relative consumption. The extent to which the public good provision rule should be modified is shown to depend critically on the preference elicitation format. The modified tax formulas imply substantially higher marginal income tax ...
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作者：Cheron, Amaud; Hairault, Jean-Olivier; Langot, Francois
作者单位：Le Mans Universite; Universite Catholique de Lille; EDHEC Business School; Le Mans Universite; heSam Universite; Universite Pantheon-Sorbonne
摘要：Phelps [Phelps, E. (1994): Low-wage employment subsidies versus the welfare state, American Economic Review 84, 54-58.] presented the case for a low-wage subsidy policy. Since the mid-1990s, France has experimented with this strategy. This paper evaluates the effect of this policy on employment and also on output and welfare. We construct an equilibrium search model incorporating wage posting and specific human capital investment, where unemployment and the distribution of both wages and produ...
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作者：Kotsogiannis, Christos; Schwager, Robert
作者单位：University of Gottingen; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW); University of Exeter
摘要：A common feature of multi-jurisdictional systems is equalization programs. The implementation of such programs, that is based on some measurement of sub-national fiscal capacity and effort, is particularly complex. Within a political economy model, this paper analyzes the impact of such systems on accountability, identifying a positive and a negative effect. The positive effect arises because with equalized fiscal resources, a consequence of equalization, citizens attach more importance to any...
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作者：Shen, Yan; Yao, Yang
作者单位：Peking University
摘要：Using village and household survey data collected from 48 villages of eight Chinese provinces for the period 1986-2002, this paper studies how the introduction of village elections affects income distribution at the village level. We estimate both a static fixed-effect panel model and a dynamic panel model for the within-village Gini coefficient and take care of the endogeneity of the introduction of elections. The dynamic panel model shows that having elections reduces the Gini coefficient by...
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作者：Stancanelli, Elena G. F.
作者单位：Centre National de la Recherche Scientifique (CNRS); Universite Cote d'Azur; Institut d'Etudes Politiques Paris (Sciences Po)
摘要：This paper investigates the employment impact of a new tax-credit programme that was put in place in France in 2001. According to the theoretical labour supply model, tax credits will have a positive effect on individual labour market participation as they increase the rewards from work. However, tax credits may discourage married women's participation mainly due to income effects. We analyse the introduction of the French measure by adopting a non-experimental evaluation method. Various treat...
