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作者：Slattery, Cailin; Tazhitdinova, Alisa; Robinson, Sarah
作者单位：University of California System; University of California Santa Barbara; National Bureau of Economic Research
摘要：To what extent is U.S. state tax policy affected by corporate political contributions? The 2010 Supreme Court Citizens United v. Federal Election Commission ruling provides an exogenous shock to corporate campaign spending, allowing corporations to spend on elections in 23 states which previously had spending bans. Ten years after the ruling and for a wide range of outcomes, we are not able to identify statistically significant effects of corporate independent expenditures on state tax policy,...
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作者：Shapiro, Alan Finkelstein; Metcalf, Gilbert E.
作者单位：Tufts University
摘要：We analyze the labor market and aggregate effects of a carbon tax in a framework with pollution externalities and equilibrium unemployment. Our model incorporates labor force participation and two margins of adjustment influenced by carbon taxes: (1) firm creation and (2) green production-technology adoption. A carbon-tax policy that reduces carbon emissions by 35 percent-broadly consistent with Biden Administration's new Paris Agreement commitment-can generate mild positive long-run effects o...
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作者：Piemontese, Lavinia
作者单位：Bocconi University
摘要：I propose a new approach to quantify the economic cost of hidden economies and apply it to the case of mafia extortion in Northern Italy. To quantify the extortion rate, unobserved in the data, I first show that extortion racketeering is linked to resource misallocation. Then, I implement a structural estimation based on matching the observed misallocation in markets defined as mafia-infiltrated, with that predicted from a model whose parameters are estimated using data on non-mafia markets or...
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作者：Adhvaryu, Achyuta; Nyshadham, Anant; Xu, Huayu
作者单位：University of California System; University of California San Diego; National Bureau of Economic Research; National Bureau of Economic Research; University of Michigan System; University of Michigan; Peking University; Peking University
摘要：We report impacts of a randomized housing quality improvement intervention among Indian migrant workers. Despite modest improvements in conditions, respondents experienced a decline in satisfaction and a large in-crease in psychological distress as a result of treatment. In contrast, residents who faced the same treatment -induced variation in living conditions as the original sample, but who arrived after treatment had already been initiated, had increased satisfaction. Impacts on turnover ec...
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作者：Cerruti, Davide; Daminato, Claudio; Filippini, Massimo
作者单位：Swiss Federal Institutes of Technology Domain; ETH Zurich; Lund University; Universita della Svizzera Italiana
摘要：Isolating the role of limited knowledge, psychological frictions and policy characteristics is key when evaluating a public program and designing future policies. We document limited awareness about the presence of fiscal incentives towards fuel efficient vehicles. Exploiting a direct measure of awareness at the individual level, we find vehicle choices response heterogeneity to these fiscal incentives between aware and unaware individuals. To estimate the effect of awareness, we leverage a fi...
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作者：Lu, Bing; Ma, Hong
作者单位：Beijing Normal University; Tsinghua University
摘要：Changes in Value-Added Tax (VAT) rebate rates affect exports. This paper shows, when financially strapped, the timely and efficient allocation of rebates becomes essential. Using a unique panel of Chinese firms with export and rebates information, we show that delay in rebates has negative but unequal effects on firm exports. Delays in rebates also cause more exit and reduce the product scope. Furthermore, we find a Matthew effectin allocating rebates: exporters with tighter financial constrai...
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作者：Devdariani, Saba; V. Hirsch, Alexander
作者单位：University of Chicago; California Institute of Technology
摘要：What sorts of policy decisions do voters pay attention to, and why? And how does rational voter attention affect the behavior of politicians in office? We extend the Canes-Wrone et al. (2001) model of electoral accountability to allow the voter to choose when to pay costly attention to learn the consequences of the incumbent's policy. We find that the voter will pay the most attention in close races, when the instrumental value of information about incumbent performance is greatest. When the v...
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作者：Mongrain, Steeve; Oh, David; van Ypersele, Tanguy
作者单位：Simon Fraser University; Aix-Marseille Universite; Centre National de la Recherche Scientifique (CNRS)
摘要：The popular view is that governments should crack down on tax avoidance by multinational corpora-tions, but in practice, lax anti-profit-shifting policies are common. Here, we analyze how controlling profit shifting influences fiscal competition. Equilibrium tax rates are determined by the elasticities of two components: retained profit and capital mobility. Anti-profit-shifting policies decrease the elasticity of the first, but increase the elasticity of the second. The impact of these polici...
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作者：Falk, Armin; Kosse, Fabian; Schildberg-Hoerisch, Hannah; Zimmermann, Florian
作者单位：University of Bonn; University of Bonn; University of Wurzburg; Heinrich Heine University Dusseldorf; Max Planck Society
摘要：This study presents evidence on the role of the social environment in shaping the accuracy of self -assessment. We introduce a new measurement tool to elicit children's accuracy of self-assessment. We use this tool to show that children from high SES families are more accurate in their self-assessment, compared to children from low SES families. We then exploit exogenous variation of participation in a mentoring program designed to enrich the social environment of children. The mentoring progr...
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作者：Agrawal, David R.; Shybalkina, Iuliia
作者单位：University of Kentucky; University of Kentucky
摘要：What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax rev-enue, we document an important shift in the state and local public finance landscape. As e-commerce increases, a destination basis for remote sales taxes results in higher growth in local sales tax collections in smaller, generally more rural jurisdictions. This increase comes at the expense of la...
