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作者：Chan, Marc K.; Morris, Todd; Polidano, Cain; Vu, Ha
作者单位：University of Melbourne; Max Planck Society; University of Melbourne; Deakin University
摘要：Many governments offer tax concessions for retirement contributions. In this paper, we show that income responses are crucial for understanding their effectiveness in raising retirement savings and alleviating the fiscal pressures of population aging. Using tax register data, we study large changes in caps on tax-favored contributions to individual retirement accounts in Australia. We find that higher caps increase retirement contributions considerably, with around two-thirds of this response ...
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作者：Son, Jinyeong
作者单位：University of Texas System; University of Texas Austin
摘要：In response to the growing concern over diabetes, state-mandated health insurance benefits for diabetes have become popular since the late 1990s. However, little is known about whether these mandates improve the health of people with diabetes. In this paper, I use data from the restricted-use Multiple Cause of Death Mortality database and the Behavioral Risk Factor Surveillance System to investigate the effects of these mandates on diabetes-related mortality rates, along with the underlying me...
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作者：Leung, Pauline
作者单位：Cornell University; Cornell University
摘要：While Medicaid is currently financed by open-ended matching, in which the federal government's con-tribution is uncapped, there has been interest in transforming the financing structure to block grants, which limits federal cost-sharing to a fixed amount. To understand the implications of this reform, I mea-sure the effect of match rates on Medicaid spending by using the variation induced by a kink in the match rate formula. I find that a percentage point increase in the federal match raises p...
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作者：Hansen, Benjamin; Miller, Keaton; Weber, Caroline
作者单位：University of Oregon; National Bureau of Economic Research; IZA Institute Labor Economics; University of Kentucky
摘要：We quantify the effects of a gross receipts tax (GRT) on vertical integration for the first time. We use data from the Washington state recreational cannabis industry, which has numerous advantages including a clean natural experiment: a 25% GRT imposed on cannabis firms was subsequently replaced by an excise tax at retail. We find the short-run elasticity of vertical integration with respect to the intermediate good net-of-tax rate is -0.15 and the long-run elasticity is about twice as large....
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作者：Kaplan, Ethan; Spenkuch, Joerg L.; Sullivan, Rebecca
作者单位：University System of Maryland; University of Maryland College Park; Northwestern University; Federal Housing Finance Agency
摘要：We develop a variance-like index of heterogeneity in partisanship and use it to measure spatial sorting. We prove that our index is the only one (up to a linear transformation) that satisfies seven theoretical properties, all of which are intuitively desirable. Based on this index we document the long-run evolution of geographic sorting along partisan lines in the American electorate. We provide evidence that spatial cleavages have increased dramatically since the mid-twentieth century. At no ...
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作者：Biro, Aniko; Prinz, Daniel; Sandor, Laszlo
作者单位：HUN-REN; HUN-REN Centre for Economic & Regional Studies; The World Bank
摘要：We study the implications of the minimum wage for taxation in an environment with imperfect enforce-ment and informality. Leveraging an increase in the audit threat for declared earnings below a threshold at twice the minimum wage in Hungary, we estimate reporting and employment responses with admin-istrative panel data. Our bunching and difference-in-differences results show that a substantial share of those who report earning the minimum wage earn at least the same amount off the books. Our ...
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作者：Bagde, Surendrakumar; Epple, Dennis; Taylor, Lowell
作者单位：Carnegie Mellon University; National Bureau of Economic Research; Carnegie Mellon University
摘要：We study the entry of private secondary schools into 240 Indian villages previously served by public schools only-comparing student outcomes in these villages with outcomes in several thousand villages with no private schools. Consistent with predictions of a model of private-public school competition, we find evidence of stratification in terms of academic preparation and socioeconomic status. High -performing students sort into private schools, as do students from affluent families and from ...
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作者：Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas
作者单位：Tampere University; VATT Institute for Economic Research
摘要：We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012-2014 in Finland. We use detailed administrative data and a difference-in-differences method comparing small corporations (tax rate cuts) to similar partnerships (no change in taxes). We find no significant average investment responses but do observe an average increase in annual sales (1.6%) and variable costs (2%) when comparing ...
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作者：Duque, Valentina; Gilraine, Michael
作者单位：American University; New York University
摘要：Coal is a primary source of both global energy and air pollution. This paper presents the first causal evidence of the impact of pollution due to coal power plant emissions on cognitive outcomes. Our approach combines rich longitudinal student data with a design leveraging year-to-year coal plant emissions, persistent wind patterns, and also plant closures. We find that every one million megawatt hours of coal-fired power production decreases mathematics scores in schools within ten kilometers...
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作者：Frank, Mary Margaret; Hoopes, Jeffrey L.; Lester, Rebecca
作者单位：University of Virginia; University of North Carolina; University of North Carolina Chapel Hill; Stanford University
摘要：We examine the role of political affiliation during the selection of Opportunity Zones, a place-based tax incentive enacted by the Tax Cuts and Jobs Act of 2017. We find governors are on average 7.6% more likely to select a census tract as an Opportunity Zone when the tract's state representative is a member of the governor's political party. This effect is incremental to local demographic factors that increased the likelihood of selection, such as lower income levels and preceding improvement...
