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作者：He, Daixin; Peng, Langchuan; Wang, Xiaxin
作者单位：Chinese Academy of Social Sciences; Nanjing Audit University; Fudan University
摘要：This paper conducts the first formal comparison of two main approaches (tax reform versus bunching approach) to estimate the elasticity of taxable income (ETI), a central parameter in the public finance literature since Feldstein (1999). Using a novel panel of administrative tax data from China and exploiting China's progressive monthly wage income tax schedule and a tax reform in 2011, we document two key differences in the ETI estimates obtained from these two approaches. First, the tax refo...
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作者：Andina-Diaz, Ascension; Feri, Francesco; Melendez-Jimenez, Miguel A.
作者单位：Universidad de Malaga; University of London; Royal Holloway University London
摘要：This paper presents a novel explanation for political alternation in democracies, rooted in the benefit for the median voter of keeping policy from drifting too far to either extreme. Central to this argument is the idea that policy change is gradual and that this gradualism depends on the institutional flexibility/rigidity of the country. Built on this idea, we propose a model of dynamic elections and show that institutional rigidities cause alternation. We also show that, though institutiona...
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作者：Huang, Po-Chun; Yang, Tzu-Ting
作者单位：National Chengchi University; Academia Sinica - Taiwan
摘要：This paper investigates the welfare effects of extending unemployment benefits by comparing the search effort responses to income transfers when employed (i.e. re-employment bonus) and unemployed (i.e. extended benefits). Specifically, we use administrative data on the universe of unemployment spells in Taiwan from 2001 to 2011 and evaluate effects of providing a re-employment bonus and extending unemployment benefits. Our results suggest that the provision of re-employment bonus increases job...
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作者：Bharadwaj, Prashant; Bhuller, Manudeep; Loken, Katrine, V; Wentzel, Mirjam
作者单位：University of California System; University of California San Diego; University of Oslo; Statistics Norway; Leibniz Association; Ifo Institut; Norwegian School of Economics (NHH)
摘要：We use data on all middle and high school aged children who survived a mass shooting incident on July 22, 2011 in Utoya, Norway, to understand how such events affect survivors, their families, and their peers. Using a difference-in-differences design to compare survivors to a matched control group, we find that in the short run children who survive have substantially lower GPA (nearly 0.5 SD) and increased utilization of health care services and more mental health diagnoses. In the medium run,...
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作者：Mueller, Stephan; Rau, Holger A.
作者单位：University of Gottingen
摘要：We analyze in a survey study whether economic preferences and pre-crisis social responsibility predict social compliance to the policy regulations. Results show that economic preferences are closely related to compliance with policies fighting the crisis. Risk tolerance negatively affects citizens' avoidance of crowds, whereas patience helps to do so and to stay home. Present-biased subjects engage in panic buying. Risk tolerance is negatively related with the fear of COVID-19 and trust positi...
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作者：Khan, Adnan; Nasim, Sanval; Shaukat, Mahvish; Stegmann, Andreas
作者单位：University of London; London School Economics & Political Science; Lahore University of Management Sciences; The World Bank; University of Warwick
摘要：Can communication designed to increase support for government policy and shift perceptions of state capacity redress deep-rooted mistrust in state institutions? This paper finds providing information on past state effectiveness, highlighting citizens' cooperation in enabling past effectiveness or appealing to religious authorities' support for government policy have limited impact on support for policy, perceptions of state capacity and trust in the state in Pakistan. This holds true on averag...
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作者：Lei, Yu-Hsiang
作者单位：Yale NUS College
摘要：This paper studies favor exchange between governments and firms in China by exploiting a quasi experiment tax reform. A tax revenue-sharing rule between central and local governments was announced in October 2001: the higher the local tax revenue in 2001, the higher the share of the tax revenue that stays at local afterward. I find that local governments that granted more favors to firms before the reform received more assistance from firms to raise the tax revenue in 2001; in turn, an abnorma...
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作者：Berry, James; Mehta, Saurabh; Mukherjee, Priya; Ruebeck, Hannah; Shastry, Gauri Kartini
作者单位：University of Delaware; Cornell University; University of Wisconsin System; University of Wisconsin Madison; Massachusetts Institute of Technology (MIT); Wellesley College
摘要：Governments often rely on schools to implement multiple programs targeting child outcomes. How to improve the implementation of these programs is an important, open question. As part of a randomized controlled trial in Odisha, India, we measured the impacts of a nutrition program and a monitoring intervention on the implementation of a pre-existing school-based nutrition program, specifically the Indian government's iron and folic acid supplementation (IFA) program. The new nutrition intervent...
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作者：Bjorneby, Marie; Alstadsaeter, Annette; Telle, Kjetil
作者单位：Norwegian University of Life Sciences; Statistics Norway
摘要：Third-party reporting and employers' tax withholding are powerful compliance mechanisms, as long as the employer and employee do not collude to evade. In cooperation with the Norwegian Tax Administration we designed a randomized field experiment with unannounced on-site audits. Matching audit data to administrative registers, we provide evidence of collusive tax evasion. We find that firms assigned to be audited increased their subsequent wage reporting on behalf of their employees by 18 perce...
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作者：Houde, Sebastien; Myers, Erica
作者单位：Grenoble Ecole Management; University of Calgary
摘要：We estimate whether consumers respond to local energy costs when purchasing appliances. Using a dataset from an appliance retailer, we compare demand responsiveness to a measure of energy costs that varies with local energy prices versus purchase prices. We cannot reject that consumers respond to lifetime energy costs in the same way they respond to purchase prices under a wide range of assumptions. These findings run counter to the popular wisdom, which motivates energy standards, that energy...
