Results 1 to 10 of about 82,642 (50)
The American Economic Review, 2022 This paper investigates the trade-offs between local elites and state agents as tax collectors in low-capacity states. We study a randomized policy experiment assigning neighborhoods of a large Congolese city to property tax collection by city chiefs or ...
Pablo Balán +3 more
semanticscholar +1 more source
Political Alignment, Attitudes Toward Government, and Tax Evasion
American Economic Journal: Economic Policy, 2021 We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i ...
J. Cullen +2 more
semanticscholar +1 more source
Asymmetric Consumption Smoothing
The American Economic Review, 2021 Analyzing account-level data from an account aggregator, we find that households increase consumption when they receive expected tax refunds, as if they face liquidity constraints. However, these same households smooth consumption when making payments in
Brian Baugh +3 more
semanticscholar +1 more source
Your Place in the World - Relative Income and Global Inequality
Social Science Research Network, 2021 There is abundant evidence on individual preferences for policies that reduce national inequality, but only little evidence on preferences for policies addressing global inequality.
Dietmar Fehr +2 more
semanticscholar +1 more source
Social Science Research Network, 2021 We study optimal income taxation in a spatial equilibrium model with heterogeneous locational preferences, labor supply decisions, and competitive housing and labor markets.
C. Gaubert +2 more
semanticscholar +1 more source
Labeled loans and human capital investments
Journal of Development Economics, 2023 Imperfect capital markets and commitment problems impede lumpy human capital investments. Labeled loans have been postulated as a potential solution to both constraints, but little is known about the role of the label in influencing investment choices in
B. Augsburg +4 more
semanticscholar +1 more source
Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market
Social Science Research Network, 2019 We quantify the importance of imperfect competition in the US labor market by estimating the size of labor market rents earned by American firms and workers.
T. Lamadon, M. Mogstad, Bradley Setzler
semanticscholar +1 more source
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment
The American Economic Review, 2019 Mertens and Ravn (2013) estimate impulse response functions (IRFs) from income tax changes in a structural vector autoregression (SVAR) by using narrative accounts of tax liability changes as proxy variables.
C. Jentsch, Kurt G. Lunsford
semanticscholar +1 more source
The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment
The American Economic Review, 2019 In 2001, Norwegian tax records became easily accessible online, allowing everyone in the country to observe the incomes of everyone else. According to the income comparisons model, this change in transparency can widen the gap in well-being between ...
Ricardo Perez-Truglia
semanticscholar +1 more source
OPTIMAL TAXATION AND MARKET POWER
Social Science Research NetworkShould optimal income taxation change when firms have market power? We analyze how the planner can optimally tax labor income of workers and profits of entrepreneurs.
J. Eeckhout +3 more
semanticscholar +1 more source