Showing 1 - 10 of 47
Competitive exams are a standard method for selecting civil servants. Yet, evidence on the effectiveness of such approach is mixed, and lack of personnel data limits our understanding of the mechanisms underlying this varying success. We digitize personnel and financial data to study the impacts...
Persistent link: https://www.econbiz.de/10012510544
Taxes on sugar-sweetened beverages (SSBs) are relatively new and there is little evidence about their impact on SSB … the effect of SSB taxes on youth consumption, and contribute to the limited evidence base on the impact of SSB taxes on …
Persistent link: https://www.econbiz.de/10012585444
-acting force to the rapid increase in income inequality. Using a political-economy model where parties bargain over taxes and … determination, in particular budget rules, make the status quo levels of taxes and entitlements difficult to change. The second one …
Persistent link: https://www.econbiz.de/10013210072
Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm-reported payments to "gig" and other contract workers...
Persistent link: https://www.econbiz.de/10014528407
, and the general public to increase taxes on the ultra-wealthy. Our findings reveal significant misperceptions about …
Persistent link: https://www.econbiz.de/10014635675
Do perceptions about how the government spends tax dollars affect the willingness to pay taxes? We designed a field … the share of property tax revenues that fund public schools and the share of property taxes that are redistributed to … willingness to pay taxes. We find that some perceptions about government spending have a significant effect on the probability of …
Persistent link: https://www.econbiz.de/10012938758
," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …
Persistent link: https://www.econbiz.de/10012510525
We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...
Persistent link: https://www.econbiz.de/10012510558
and income taxes; (b) make wealth taxes less efficient relative to capital income taxes, at given rates of tax; (c) reduce …
Persistent link: https://www.econbiz.de/10012660030
Income taxes are typically set to raise revenues and redistribute income at the lowest possible efficiency costs, which … result from the distortions in individual behaviors that taxes entail. Individuals can respond along many margins, such as … labor supply, tax avoidance and evasion, and geographic mobility. But one margin that taxes may affect -- innovation -- is …
Persistent link: https://www.econbiz.de/10012660037