Although art museums do not pay any substantial taxes, they are greatly affected by various U.S. tax rules. The individual receives a deduction for donations of art to museums, the estate gets a deduction for bequests, and the corporation gets a deduction for charitable gifts. Art museums also...

I study "donor governance," which occurs when contributors to non-profit firms place restrictions on their gifts to limit the discretion of managers. In a study of U.S. art museums, I find that this practice has grown significantly in recent years, and it represents the largest source of...

We use data on all middle and high school-aged children who survived a mass shooting incident on July 22, 2011 in Utoya, Norway, to understand how such events affect survivors, their families, and their peers. Using a difference-in-differences design to compare survivors to a matched control...

Recent descriptive work suggests the type of college education (field or institution) is an important but neglected pathway through which individuals sort into homogeneous marriages. These descriptive studies raise the question of why college graduates are so likely to marry someone within their...

Upon assuming power for the first time in 1935, the Norwegian Labour Party delivered on its promise of a major schooling reform. The reform raised minimum instruction time in less developed rural areas and boosted the resources available to rural schools, reducing class size and increasing...

Countries that implement wealth taxes make many practical compromises regarding relative treatment and approach to valuation of different categories of assets in order to ease assessment and liquidity difficulties with this form of taxation. Relying on Norwegian variation in tax and base rules,...

We use population data on capital income and wealth holdings for Norway to measure asset positions and wealth returns before individuals marry and after the household is formed. These data allow us to establish a number of novel facts. First, individuals sort on personal wealth rather than...

Democratic representation is constrained by the alternatives available to voters. In this paper, we develop a methodology to gauge the extent to which the "supply side" of politics hinders voter welfare. Using rich data on thousands of candidates in three Brazilian legislative elections, we...

Transfers from parents--either in the form of gifts or inheritances--have received much attention as a source of inequality. This paper uses a 19-year panel of administrative data for the population of Norway to examine the share of the Total Inflows available to an individual (defined as the...