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作者：Larrimore, Jeff; Mortenson, Jacob; Splinter, David
作者单位：Federal Reserve System - USA; Federal Reserve System Board of Governors
摘要：This paper documents the magnitude and distribution of U.S. earnings changes during the COVID-19 pandemic and how fiscal relief offset lost earnings. We build panels from administrative tax data to measure annual earnings changes. The frequency of earnings declines during the pandemic were similar to the Great Recession, but the distribution was different. In 2020, workers starting in the bottom half of the distribution were more likely to experience an earnings decline of at least 10 percent....
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作者：Aronsson, Thomas; Jenderny, Katharina; Lanot, Gauthier
作者单位：Umea University
摘要：The elasticity of taxable income (ETI) is a central statistic for tax policy design. One purpose of the present paper is to use Monte Carlo simulation techniques to assess the bias and precision of the prevalent esti-mators in the literature, the IV-regression estimator and the bunching estimator. Thereby, we aim to pro-vide arguments in favor of, or against, using these methods. Another is to suggest indirect inference estimation to improve the quality of the measurement of the ETI. While IV-...
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作者：Bellon, Matthieu; Dabla-Norris, Era; Khalid, Salma; Lima, Frederico
作者单位：International Monetary Fund
摘要：This paper examines the impact of switching from paper to electronic invoicing on firm tax compliance and performance using quasi-experimental variation in the roll-out of VAT e-invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and VAT liabilities by over 5 percent in the first year after adoption. The impact is concentrated among small firms and sectors with higher rates of noncompliance, suggesting that e-invoicing enhances compliance by lowering compliance...
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作者：Lippmann, Quentin
作者单位：University of Essex
摘要：This article studies gender differences in lawmaking in a context of gender quotas. I use two empirical strategies to randomize the gender of legislators and text analysis to identify the topics of the legislation in the French Parliament from 2001 to 2017. Across the two Houses, I find consistent evidence that female legislators work on different topics than men. I show that they are most active on women's issues while men seem more involved in military issues. I provide evidence that these d...
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作者：Bekkouche, Yasmine; Cage, Julia; Dewitte, Edgard
作者单位：University of Oxford; Institut National de la Sante et de la Recherche Medicale (Inserm)
摘要：What is the impact of campaign spending on votes? Does it vary across election types, political parties or electoral settings? Estimating these effects requires comprehensive data on spending across candidates, parties and elections, as well as identification strategies that handle the endogenous and strategic nature of campaign spending in multiparty systems. This paper provides novel contributions in both of these areas. We build a new comprehensive dataset of all French legislative and UK g...
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作者：Cason, Timothy N.; Gangadharan, Lata; Grossman, Philip J.
作者单位：Purdue University System; Purdue University; Monash University; University of Alaska System; University of Alaska Anchorage; Purdue University System; Purdue University
摘要：Groups such as committees or boards make many important decisions within organizations. Many of these decisions affect external parties. This paper uses an experimental approach to study how the gen-der composition of three-person groups affects choices and beliefs in a Coordination game with selfish and prosocial equilibria. We find that the social preferences of group members are a key determinant of the group's coordination choice. Controlling for social preferences of the group, groups wit...
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作者：Widmer, Philine; Zurlinden, Noemie
作者单位：University of St Gallen
摘要：To study favoritism by cabinet members in 36 African countries, we hand-collect birthplace information for all cabinet members (2001-2015). Focusing on health outcomes, we provide causal evidence of favor-itism by health ministers and, less so, key ministers. Neonates' and infants' mortality is lower when the current health minister originates from their region, especially for children of vulnerable (rural-based or uneducated) mothers. Co-regional health ministers also increase healthcare acce...
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作者：Altindag, Onur; Joyce, Theodore
作者单位：Bentley University; City University of New York (CUNY) System; Baruch College (CUNY)
摘要：Twenty-six states require that women seeking an abortion wait between 18 and 72 h after receipt of counseling before the abortion can be completed. Thirteen states require that the counseling be given in person necessitating at least two visits to the provider. In April of 2015, Arkansas increased the waiting period for an abortion from 24 to 48 h and more significantly, required that women receive the counsel-ing in person. The two-visit requirement, unnecessary from a medical standpoint, sub...
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作者：Lee, Barton E.
作者单位：University of Oxford
摘要：I consider a dynamic model of bargaining where alternatives to the status quo arrive stochastically during the bargaining process, the proposer can bundle multiple alternatives into a single proposal, and a forward-looking voter elects the agenda-setter. I show that the prevailing wisdom that policy bundling reduces gridlock-by facilitating compromise across different policy areas-is incomplete. Policy bundling can also increase gridlock: a player may veto or delay a bipartisan alternative, wh...
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作者：Bommer, Christian; Dreher, Axel; Perez-Alvarez, Marcello
作者单位：University of Gottingen; University of Gottingen; Ruprecht Karls University Heidelberg; Ruprecht Karls University Heidelberg; University of Erlangen Nuremberg
摘要：This paper investigates whether regional favoritism shapes humanitarian aid flows. Using a rich and unique dataset derived from reports of the Office of US Foreign Disaster Assistance (OFDA), we show that substantially larger amounts of aid are disbursed when exogenous natural disasters hit the birth region of the recipient countries' political leader. While we find no evidence that US commercial or political interests affect the size of this home bias, the bias is stronger in countries with a...
