Showing 1 - 10 of 703
We employ a comprehensive matched employer-employee data set for Brazil to analyze wage determinants and compare … selectivity of Brazilian workers into formal employment. The links between firm performance and wage components in Brazil resemble …
Persistent link: https://www.econbiz.de/10010275905
The paper aims at assessing technological regimes in the context of the Brazilian manufacturing industry along the 2000 …
Persistent link: https://www.econbiz.de/10010291539
We analyse the revenue-expenditure patterns of local governments, allowing for asymmetric and non-linear adjustments of local spending and taxation to disequilibrium errors. Our results provide evidence of a downward inflexibility of both local government spending and local taxation, pointing to...
Persistent link: https://www.econbiz.de/10010264560
This paper provides new evidence on gender bias in teaching evaluations. We exploit a quasi-experimental dataset of 19,952 student evaluations of university faculty in a context where students are randomly allocated to female or male instructors. Despite the fact that neither students' grades...
Persistent link: https://www.econbiz.de/10012892308
This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax. Studies of these taxes sometimes, but...
Persistent link: https://www.econbiz.de/10013314892
Subjective evaluations are widely used, but call for different contracts from traditional moral-hazard settings. Previous literature shows that contracts require payments to third parties, which real-world contracts rarely use. I show that the implicit assumption of deterministic contracts makes...
Persistent link: https://www.econbiz.de/10013311715
We use a panel of Brazilian exporters, their products, and destination markets to document a set of regularities for multi-product exporters: (i) few top-selling products account for the bulk of a firm's exports in a market, (ii) the distribution of exporter scope (the number of products per...
Persistent link: https://www.econbiz.de/10010274748
We document key features of the deepening economic relationship between Brazil and China. This is evident from sharply … international fora. Data presented show bilateral trade between Brazil and China surging after 2001 and China is now Brazil …'s largest export market while Brazil's export share to the US has halved. The number of bilateral cooperation agreements between …
Persistent link: https://www.econbiz.de/10010274919
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de/10012892223
matched employee-employer data from Brazil, we find that displaced workers eligible for both UI and SP increase consumption at …
Persistent link: https://www.econbiz.de/10012870648