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We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …-trend validation of differencesin-differences studies, this identifying assumption of constant trend differentials can be validated by …
Persistent link: https://www.econbiz.de/10013202267
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Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience...
Persistent link: https://www.econbiz.de/10010878430
This paper reviews income distribution in developing (and transition) countries in recent decades. On average, before-tax income distribution in developing countries is less unequal than in industrial countries. However, unlike industrial countries, developing countries in general have not been...
Persistent link: https://www.econbiz.de/10005248221
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Historically, improvements in the quality of municipal drinking water made important contributions to mortality decline in wealthy countries. However, water disinfection often does not produce equivalent benefits in developing countries today. We investigate this puzzle by analyzing an abrupt,...
Persistent link: https://www.econbiz.de/10011653346
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012314915
The implementation of a lockdown to control the spread of the COVID-19 pandemic has led to a strong economic and political debate in several countries. This makes it crucial to shed light on the actual benefits of such kind of policy. To this purpose, we focus on the Swiss lockdown during the...
Persistent link: https://www.econbiz.de/10013205810
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012662704
Historically, improvements municipal drinking water quality contributed significantly to mortality decline in wealthy countries. However, water disinfection has not produced equivalent benefits in developing countries today. We investigate this puzzle by analyzing a large-scale municipal water...
Persistent link: https://www.econbiz.de/10011690345