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作者：de Bartolomé, CAM; Rosenthal, SS
作者单位：University of Colorado System; University of Colorado Boulder; Virginia Polytechnic Institute & State University
摘要：Previous property tax capitalization studies assume that families itemize, that they save in taxable assets, and that real interest income is taxed. However, many families do not itemize, many families invest in tax-deferred assets, and nominal interest income is taxed. As a consequence, prior studies likely misspecify the property tax capitalization equation for roughly ninety percent of their samples. Taking federal tax provisions into account increases the precision of our estimated capital...
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作者：Kakwani, NC; Lambert, PJ
作者单位：University of New South Wales Sydney; University of York - UK
摘要：We propose a procedure for measuring the effect of systematic discrimination in the income tax. Different socioeconomic groups are assumed to face different tax schedules. We show that a welfare loss is caused by the group specificity of schedules, the dollar value of which is our measure of discrimination. Defining vertical equity as the dollar value of the tax system's welfare superiority over an equal yield flat tax, discrimination equates to a loss in vertical equity. The Australian income...
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作者：Troske, KR
作者单位：University of Missouri System; University of Missouri Columbia
摘要：In spite of the large and growing importance of the employer size-wage premium, previous attempts to account for this premium using observable worker or employer characteristics have had limited success. The problem is that, while most theoretical explanations for the size-wage premium are based on the matching of employers and employees, previous empirical work has relied on either worker surveys with little information about the employer, or establishment surveys with little information abou...
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作者：Rose, E
作者单位：University of Washington; University of Washington Seattle
摘要：This paper examines the relationship between consumption smoothing and excess female mortality, by asking if favorable rainfall shocks in childhood increase the survival probabilities of girls to a greater extent than they increase boys' survival probabilities for a sample of rural Indian children. In order to avert the issue of selection bias due to underreporting of births of girls, a methodology is employed that does not require data on births by gender. The results indicate that favorable ...
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作者：Hellerstein, JK; Imbens, GW
作者单位：University System of Maryland; University of Maryland College Park; National Bureau of Economic Research; University of California System; University of California Los Angeles
摘要：In this paper we analyze the estimation of coefficients in regression models under moment restrictions in which the moment restrictions are derived from auxiliary data. The moment restrictions yield weights for each observation that can subsequently be used in weighted regression analysis. We discuss the interpretation of these weights under two assumptions: that the target population (from which the moments are constructed) and the sampled population (from which the sample is drawn) are the s...
