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Identifying Behavioral Responses to Tax Reforms: New Insights and a New Approach

Jakobsen, Katrine M.; Søgaard, Jakob Egholt - 2020

We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …-trend validation of differencesin-differences studies, this identifying assumption of constant trend differentials can be validated by …

Persistent link: https://www.econbiz.de/10013202267

Urban Water Disinfection and Mortality Decline in Developing Countries

Bhalotra, Sonia R.; Diaz-Cayeros, Alberto; Miller, Grant; … - 2017

Historically, improvements in the quality of municipal drinking water made important contributions to mortality decline in wealthy countries. However, water disinfection often does not produce equivalent benefits in developing countries today. We investigate this puzzle by analyzing an abrupt,...

Persistent link: https://www.econbiz.de/10011653346

Urban water disinfection and mortality decline in developing countries

Bhalotra, Sonia; Diaz-Cayeros, Alberto; Miller, Grant; … - 2017

Historically, improvements municipal drinking water quality contributed significantly to mortality decline in wealthy countries. However, water disinfection has not produced equivalent benefits in developing countries today. We investigate this puzzle by analyzing a large-scale municipal water...

Persistent link: https://www.econbiz.de/10011690345

Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012314915

Saving lives during the COVID-19 pandemic: The benefits of the first Swiss lockdown

Gatti, Nicolò; Retali, Beatrice - In: Swiss Journal of Economics and Statistics 157 (2021) 1, pp. 1-21

The implementation of a lockdown to control the spread of the COVID-19 pandemic has led to a strong economic and political debate in several countries. This makes it crucial to shed light on the actual benefits of such kind of policy. To this purpose, we focus on the Swiss lockdown during the...

Persistent link: https://www.econbiz.de/10013205810

Behavioral responses to inheritance and gift taxation: Evidence from Germany

Glogowsky, Ulrich - 2020

Persistent link: https://www.econbiz.de/10012662704

Behavioral Responses to Wealth Taxes: Evidence from Switzerland

Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2019

We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, the country with the highest revenue share of annual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by...

Persistent link: https://www.econbiz.de/10012141109

Taxing Wealth: Evidence from Switzerland

Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2016

We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...

Persistent link: https://www.econbiz.de/10011522466

Empirische Befunde zum Zentrale-Orte-System in Nordrhein-Westfalen

Terfrüchte, Thomas - In: Neuaufstellung des Zentrale-Orte-Konzepts in …, (pp. 84-105). 2016

Die Herausforderung, das bestehende Zentrale-Orte-Konzept in Nordrhein-Westfalen zu validieren bzw. auf seine empirische Entsprechung hin zu überprüfen liegt darin, Lücken im Zielsystem des LEP plausibel zu schließen und zugleich Hinweise für ein künftiges Zielsystem zu geben. Ziel der...

Persistent link: https://www.econbiz.de/10011554547

Strukturen eines (fortentwickelten) Zentrale-Orte-Konzepts

Flex, Florian; Greiving, Stefan; Terfrüchte, Thomas - In: Neuaufstellung des Zentrale-Orte-Konzepts in …, (pp. 106-122). 2016

. Finally, some recommendations are given for the empirical validation of central place concepts. This validation must be based …

Persistent link: https://www.econbiz.de/10011554548

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