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作者：Hansen, Emanuel
作者单位：University of Cologne
摘要：This paper studies optimal non-linear income taxation in a model with labor supply responses at the intensive (hours, effort) and extensive (participation) margins. It shows that an Earned Income Tax Credit (EITC) with negative marginal taxes and negative participation taxes at the bottom is optimal if, first, semi-elasticities of participation are decreasing along the income distribution and, second, social concerns for redistribution from the poor to the very poor are sufficiently weak. This...
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作者：Bagchi, Sutirtha; Dusek, Libor
作者单位：Villanova University; Charles University Prague
摘要：This paper examines the impact of introducing withholding of the personal income tax by state govern-ments in the U.S. We exploit the staggered adoption of withholding by individual states over the period 1948-1987 to construct event study estimates. We obtain a robust finding: Introducing withholding led to an immediate and permanent increase in income tax revenues by about 29 percent, holding tax rates constant. The result is consistent with the crucial role of withholding and third-party re...
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作者：Langenmayr, Dominika; Simmler, Martin
作者单位：Leibniz Association; Ifo Institut; University of Oxford; Leibniz Association; DIW Berlin - Deutsches Institut fur Wirtschaftsforschung
摘要：Capital mobility is one of the key determinants of corporate tax rates. We first show theoretically thatgovernments will set higher tax rates on firm profits after an immobile firm has entered. We then testthis prediction in a well-identified setting, using the rapid growth of wind power plants (a very immobileindustry) and the large variation in local business taxes across Germany for identification. We confirmthat municipalities increase corporate tax rates by up to 24% after immobile firm e...
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作者：Beem, Richard; Bruce, Donald
作者单位：University of Tennessee System; University of Tennessee Knoxville
摘要：We present the first empirical analysis of the relationship between sales tax collection obligations, or nexus, and business activity. The recent Supreme Court decision in the Wayfair case upended the longstanding physical presence requirement for sales tax nexus, and opened the door for states to enforce sales tax collection obligations on remote sellers that have sufficient economic presence in the buyer's state. In an effort to inform the ongoing policy discussion, we make use of state-leve...
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作者：Maestas, Nicole; Mullen, Kathleen J.; Strand, Alexander
作者单位：Harvard University; National Bureau of Economic Research
摘要：We examine the effect of job displacement during the Great Recession on the Social Security Disability Insurance (SSDI) program. Exploiting variation in the severity and timing of the recession across states, we estimate the effect of unemployment on SSDI applications and awards. We find the Great Recession induced nearly one million SSDI applications that otherwise would not have been filed, of which 41.8% were awarded benefits, resulting in over 400,000 new beneficiaries who made up 8.9% of ...
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作者：Abramitzky, Ran; Lavy, Victor; Perez, Santiago
作者单位：Stanford University; National Bureau of Economic Research; Hebrew University of Jerusalem; University of Warwick; University of California System; University of California Davis
摘要：We study the spillover effects of a reform that substantially increased the returns to schooling in kibbutzim, socialist-oriented communities in Israel. This reform, which induced kibbutz students to improve their high-school academic performance, spilled over to their non-kibbutz peers who attended the same schools. In the short run, the peers improved their high-school outcomes and shifted to courses with higher financial returns. In the long run, they completed more years of post-secondary ...
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作者：Iizuka, Toshiaki; Nishiyama, Katsuhiko; Chen, Brian; Eggleston, Karen
作者单位：University of Tokyo; University of North Carolina; University of North Carolina Chapel Hill; University of North Carolina School of Medicine; University of South Carolina System; University of South Carolina Columbia; Stanford University; National Bureau of Economic Research
摘要：We investigate the marginal value of information in the context of health signals that people receive after checkups. Although underlying health status is similar for individuals just below and above a clinical threshold, treatments differ according to the checkup signals they receive. For the general population, whereas health warnings about diabetes increase healthcare utilization, health outcomes do not improve. However, among high-risk individuals, outcomes do improve, and improved health ...
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作者：Bagues, Manuel; Campa, Pamela
作者单位：University of Warwick; Stockholm School of Economics
摘要：We provide a comprehensive analysis of the short- and medium-term effects of gender quotas in candidate lists using evidence from local elections in Spain. In the context of a closed list system with proportional representation, quotas were introduced in 2007 in municipalities with more than 5000 inhabitants, and were extended in 2011 to municipalities with more than 3000 inhabitants. Using a Regression Discontinuity Design, we find that quotas increased the share of women in candidate lists b...
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作者：Kishishita, Daiki; Yamagishi, Atsushi
作者单位：Tokyo University of Science; Princeton University
摘要：To explore the propagation of undesirable policies in a form of populist extremism, we construct a social learning model featuring agency problems. Politicians in different countries sequentially implement a policy. Voters learn the incumbent politician's type and the desirable policy by observing foreign policies on top of the domestic policy. We show that populist extremism is contagious across countries through the dynamic interaction between the changing public opinion and implemented poli...
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作者：Carlsson, Magnus; Dahl, Gordon B.; Rooth, Dan-Olof
作者单位：Linnaeus University; University of California System; University of California San Diego; Norwegian School of Economics (NHH); National Bureau of Economic Research; Leibniz Association; Ifo Institut; Centre for Economic Policy Research - UK; IZA Institute Labor Economics; Stockholm University
摘要：This paper studies how public attitudes towards reduced immigration, the signature policy of the far right Sweden Democrats, respond once the party increases their political representation at the local level. To identify causal effects, we use panel data from 290 municipal election districts and compare otherwise similar elections where the Sweden Democrats either barely win or lose an additional seat. We estimate that a one seat increase for this far-right, anti-immigration party decreases ne...
