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作者：Ohrn, Eric
作者单位：Grinnell College
摘要：Accelerated depreciation policies decrease the cost of new investments by allowing firms to deduct the new investments from their taxable income more quickly. Countries around the world use these policies to stimulate business investment. To date, almost all empirical evidence of the effect of these policies relies on cross-industry variation in their generosity. Using a modified difference-in-differences framework, this paper estimates the effects of state adoption of federal accelerated depr...
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作者：Bertoli, Paola; Grembi, Veronica
作者单位：Prague University of Economics & Business; University of Milan; Charles University Prague; Czech Academy of Sciences; Economics Institute of the Czech Academy of Sciences
摘要：We study how legal and financial incentives affect medical decisions. Using patient-level data from Italy, we identify the effect of a change in medical liability pressure by exploiting the geographical distribution of hospitals across court districts, where some districts increase the predictability of expected damages per injury while others do not. Using a difference-in-differences identification strategy, we show that as certainty of compensation increases, c-sections increase by 6.5 perce...
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作者：Marinescu, Ioana
作者单位：University of Chicago
摘要：During the Great Recession, U.S. unemployment benefits were extended by up to 73 weeks. Theory predicts that extensions increase unemployment by discouraging job search, a partial equilibrium effect. Using data from the large job board CareerBuilder.com, I find that a 10% increase in benefit duration decreased state-level job applications by 1%, but had no robust effect on job vacancies. Job seekers thus faced reduced competition for jobs, a general equilibrium effect. Calibration implies that...
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作者：Che, Jiahua; Chung, Kim-Sau; Qiao, Xue
作者单位：China Europe International Business School; Hong Kong Baptist University; Tsinghua University
摘要：In its recent anti-corruption campaign, China removed the criminal immunity originally enjoyed by its leaders. Absent fundamental changes in the political institution in which incumbent leaders, instead of citizens at large, select the next leaders such a partial reform pays off only if (i) it takes place at the right time, (ii) it goes easy on corrupt low-rank officials, and (iii) the government is reasonably centralized. Failing any of these, such a partial reform would lead to rampant corru...
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作者：Palmer, Caroline; Phillips, David C.; Sullivan, James X.
作者单位：University of Notre Dame
摘要：Does emergency financial assistance reduce criminal behavior among those experiencing negative shocks? To address this question, we exploit quasi-random variation in the allocation of temporary financial assistance to eligible individuals and families that have experienced an economic shock. Chicago's Homelessness Prevention Call Center (HPCC) connects such families and individuals with assistance, but the availability of funding varies unpredictably. Consequently, we can determine the impact ...
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作者：Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo
作者单位：VATT Institute for Economic Research; Leibniz Association; Ifo Institut
摘要：This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance costs (frequent filing of VAT reports, understanding the VAT system, etc.) change at this sales-based threshold in a discontinuous manner. We utilize variation in both the VAT rate and reporting requirements to show that the large observed sales response is caused by the c...
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作者：Raute, Anna
作者单位：University of London; Queen Mary University London
摘要：In this paper, I assess whether earnings-dependent maternity leave positively impacts fertility and narrows the baby gap between highly educated (high-earning) and less-educated (low-earning) women. I exploit a major maternity leave benefit reform in Germany that considerably increased the financial incentives, by up to 21,000 EUR, for highly educated and higher-earning women. Using the large differential changes in maternity leave benefits across education and income groups in a differences-i...
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作者：Aaberge, Rolf; Eika, Lasse; Langorgen, Audun; Mogstad, Magne
作者单位：Statistics Norway; University of Chicago; National Bureau of Economic Research
摘要：We examine how in-kind transfers provided by local governments affect economic inequality. The allocation of in-kind transfers to households and the adjustment for differences in needs are derived from a model of local government spending behavior. The model distinguishes between fixed and variable costs in production as well as mandatory programmatic spending components versus discretionary spending on different service sectors and target groups. To estimate the model, we combine Norwegian da...
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作者：Gray, Colin
作者单位：Massachusetts Institute of Technology (MIT)
摘要：Many social insurance programs require that beneficiaries periodically re-verify eligibility, allowing officials to identify ineligible applicants but risking the loss of eligible applicants who do not complete these requirements. While many states have invested in simplified verification procedures to reduce that risk, the extent of exit among eligible beneficiaries and the efficacy of these simplifications is not well established. This paper uses administrative data from the Supplemental Nut...
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作者：Kreisman, Daniel; Steinberg, Matthew P.
作者单位：University System of Georgia; Georgia State University; George Mason University
摘要：We leverage an obscure set of rules in Texas's school funding formula granting some districts additional revenue as a function of size and sparsity. We use variation from kinks and discontinuities in this formula to ask how districts spend additional discretionary funds, and whether these improve student outcomes. A $1000 annual increase in foundation funding, or 10% increase in expenditures, yields a 0.1 s.d. increase in reading scores and a near 0.08 increase in math. In addition dropout rat...
