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The Dynamics of Networks and Homophily
Jackson, Matthew O.; Nei, Stephen M.; Snowberg, Erik; … - National Bureau of Economic Research - 2022
We examine friendships and study partnerships among university students over several years. At the aggregate level, connections increase over time, but homophily on gender and ethnicity is relatively constant across time, university residences, and different network layers. At the individual...
Persistent link: https://www.econbiz.de/10013477307
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The Friends Factor : How Students' Social Networks Affect Their Academic Achievement and Well-Being?
Lavy, Victor - 2012
In this paper, we estimate the influence of social relationships on educational attainment and social outcomes of students in school. More specifically, we investigate how losing different types of social relationships during the transition from elementary to middle school affect students'...
Persistent link: https://www.econbiz.de/10012460230
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Identification of Non-Additive Fixed Effects Models : Is the Return to Teacher Quality Homogeneous?
Hahn, Jinyong; Singleton, John D.; Yildiz, Neşe - National Bureau of Economic Research - 2023
Panel or grouped data are often used to allow for unobserved individual heterogeneity in econometric models via fixed … effects. In this paper, we discuss identification of a panel data model in which the unobserved heterogeneity both enters … additively and interacts with treatment variables. We present identification and estimation methods for parameters of interest in …
Persistent link: https://www.econbiz.de/10014322772
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Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains
Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023
The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...
Persistent link: https://www.econbiz.de/10014247994
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Minimum Tax Rates and Tax Competition : Evidence from Property Tax Limits in Finland
Lyytikäinen, Teemu - National Bureau of Economic Research - 2023
This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure of forced tax rate increases caused by these reforms and examine how...
Persistent link: https://www.econbiz.de/10014322869
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Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland
Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023
Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...
Persistent link: https://www.econbiz.de/10014436961
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Evaluating Tax Harmonization
Hines, James R. - National Bureau of Economic Research - 2023
Tax harmonization entails a uniform rate that may not suit all governments. Harmonization can advance collective governmental objectives only if the standard deviation of tax rates is less than the average downward effect of tax competition on rates. Since an efficient harmonized tax rate undoes...
Persistent link: https://www.econbiz.de/10014437031
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...
Persistent link: https://www.econbiz.de/10014287326
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The Impact of the Non-essential Business Closure Policy on Covid-19 Infection Rates
Song, Hummy; McKenna, Ryan M.; Chen, Angela T.; David, Guy - National Bureau of Economic Research - 2021
In response to the Covid-19 pandemic, many localities instituted non-essential business closure orders, keeping individuals categorized as essential workers at the frontlines while sending their non-essential counterparts home. We examine the extent to which being designated as an essential or...
Persistent link: https://www.econbiz.de/10012482592
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Estimating Students' Valuation for College Experiences
Aucejo, Esteban; French, Jacob; Zafar, Basit - National Bureau of Economic Research - 2021
The college experience involves much more than credit hours and degrees. Students likely derive utility from in-person instruction and on-campus social activities. Quantitative measures of the value of these individual components have been hard to come by. Leveraging the COVID-19 shock, we...
Persistent link: https://www.econbiz.de/10012482726