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作者：Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael
作者单位：Colgate University; University of Michigan System; University of Michigan; University of Bath; Swiss Federal Institutes of Technology Domain; ETH Zurich
摘要：We develop a positive model of multinational firm behavior and analyze a firm's incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. Our analysis highlights two major aspects of this decision. First, an asymmetric treatment of project gains and losses in the home country creates an incentive to transfer IP to a foreign low-tax country to avoid potentially negative profits at home. These incentives exist e...
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作者：Das, Satadru; Gadenne, Lucie; Nandi, Tushar; Warwick, Ross
作者单位：Reserve Bank of India; University of London; London School Economics & Political Science; Queen Mary University London; Centre for Economic Policy Research - UK; Indian Institute of Science Education & Research (IISER) - Kolkata; University of London; London School Economics & Political Science
摘要：This paper investigates the tax compliance effects of India's demonetization policy, which limited cash availability for a short period of time. Using administrative data on firms' tax returns and variation in the strength of the demonetization shock across local areas, we find that demonetization increased sales reported to the tax authorities and tax payments. Investigating mechanisms, we show that demonetization led to a large increase in the use of electronic forms of payments. We argue th...
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作者：Moeeni, Safoura; Tanaka, Atsuko
作者单位：University of Regina; University of Calgary
摘要：This paper estimates the effects of reduced labor market opportunities on women's college education outcomes. To do so, we exploit discontinuity generated by a 2010 policy in Iran limiting female hiring in the public sector, which greatly worsened employment opportunities for college-educated women. We find that the reform immediately reduced women's college attendance by 11.4% points while it slightly increased men's college attendance. We also find that it decreased women's enrollment in col...
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作者：Cao, Guangyu; Liu, Chenran; Zhou, Li-An
作者单位：Peking University; Tsinghua University; Peking University
摘要：There is a long-standing debate in the literature about the effectiveness of strengthening judicial independence in developing countries with weak rule of law. This paper exploits a recent Chinese judicial reform in administrative litigation, which changed the jurisdiction rule from intra-regional to transregional, to estimate the effects of improved judicial independence on protecting private entities against potential abuses of public authority. We find a significant increase in the probabil...
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作者：Friedson, Andrew; Li, Moyan; Meckel, Katherine; Rees, Daniel I.; Sacks, Daniel W.
作者单位：University of Colorado System; University of Colorado Anschutz Medical Campus; Children's Hospital Colorado; University of Colorado Denver; Indiana University System; Indiana University Bloomington; University of California System; University of California San Diego; Universidad Carlos III de Madrid; University of Wisconsin System; University of Wisconsin Madison
摘要：Medical experts have argued forcefully that using cigarettes harms health, prompting the adoption of myriad anti-smoking policies. The association between smoking and mortality may, however, be influ-enced by unobserved factors, making it difficult to discern the underlying long-term causal relationship. In this study, we explore the effects of cigarette taxes experienced as a teenager, which are arguably exogenous, on adult smoking participation and mortality. A one-dollar increase in cigaret...
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作者：Khanna, Gaurav; Mukherjee, Priya
作者单位：University of California System; University of California San Diego
摘要：We know little about the electoral effects of policies with broad appeal that are implemented by popular leaders, but which have adverse economics effects. We analyze voter behavior following one such policy implemented in the world's largest democracy - India's 2016 'Demonetization,' which unexpectedly made 86% of the currency-in-circulation redundant overnight, and led to severe cash shortages and economic hardship in subsequent months. Yet, the policy appealed to a majority of voters, and w...
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作者：Padilla-Romo, Maria; Peluffo, Cecilia
作者单位：University of Tennessee System; University of Tennessee Knoxville; State University System of Florida; University of Florida
摘要：We document that local violence generates spillover effects beyond areas where violence takes place, via out-migration from violence-affected areas and peer exposure to violence. In the context of the Mexican war on drugs, we use violence-induced student migration as an exogenous source of variation in peer exposure to violence to estimate its effects on the academic performance of non-moving students in areas not directly affected by violence. Our results show that municipalities that face mo...
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作者：Gruber, Jonathan; Lin, Mengyun; Yi, Junjian
作者单位：Massachusetts Institute of Technology (MIT); National Bureau of Economic Research; Xiamen University; Xiamen University; Peking University
摘要：The New Cooperative Medical Scheme (NCMS), rolled out in China from 2003-2008, provided insurance to 800 million rural Chinese. We combine aggregate mortality data with individual survey data, and identify the impact of the NCMS from program rollout and heterogeneity across areas in their rural share. We find that there was a significant decline in aggregate mortality, with the program saving more than one million lives per year at its peak, and explaining 78% of the entire increase in life ex...
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作者：Kim, Ji Hwan; Lee, Jungmin; Lee, Kyungho
作者单位：University of Pennsylvania; Seoul National University (SNU); Yale University
摘要：Raising the minimum wage may have unintended negative consequences for workers. In South Korea, employers are required to contribute towards their employees' social insurance, with the amount proportional to earnings. However, workers employed for less than 60 h per month are exempt from this contribution requirement. Using administrative payroll records from 2011 to 2019, we find that raising the minimum wage results in a higher share of the exempt workers. Our results remain robust when focu...
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作者：Agrawal, David R.; Zhao, Weihua
作者单位：University of Kentucky
摘要：Ride-hailing applications create new challenges for governments providing transit services, but also create new opportunities to raise tax revenue. To shed light on the effect of taxing or subsidizing ride-hailing services, we extend a pseudo-monocentric city model to include multiple endogenously chosen transportation modes, including ride-hailing applications and endogenous car ownership. We show that most tax and spending programs that cities have currently adopted mildly increase public tr...
