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This paper examines the relationship between sequential income tax adoptions and interstate migration in US states between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched full-count US census data to explore the causal links...
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We use administrative tax data to analyze the cumulative, long-run effects of California’s 2004 Paid Family Leave Act (CPFL) on women’s employment, earnings, and childbearing. A regression-discontinuity design exploits the sharp increase in the weeks of paid leave available under the law. We...
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