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Long Term Effects of Health Investments and Parental Favoritism : The Case of Breastfeeding
Fletcher, Jason M. - 2011
This paper re-examines the effects of breastfeeding on long term educational outcomes using longitudinal data on siblings. While family fixed effects allow controls for all shared family factors, these estimators are sensitive to compensating or reinforcing behaviors by parents. These biases may...
Persistent link: https://www.econbiz.de/10014184826
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012230854
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012308508
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Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms: comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2021
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly …, impeding the identification of incidence from the four estimated reduced-form effects. Assigning consensual values to the … unidentified parameters, we find that the incidence share born by firm-owners is closer to 25% than 40%. …
Persistent link: https://www.econbiz.de/10012592979
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Incidence, salience, and spillovers : the direct and indirect effects of tax credits on wages
Azmat, Ghazala - In: Quantitative economics : QE ; journal of the … 10 (2019) 1, pp. 239-273
Tax credits are a popular way to alleviate in‐work poverty. A common empirical assumption is that the benefit of the tax credit is borne solely by the claimant workers. However, economic theory suggests no particular reason why this should be the case. This paper investigates the impact of the...
Persistent link: https://www.econbiz.de/10011994858
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When standards have better distributional consequences than carbon taxes
Zhao, Jiaxin; Mattauch, Linus - 2021
Carbon pricing is the efficient instrument to reduce emissions. However, the geographical and sectoral coverage of substantial carbon pricing is low, often due to concerns that pricing may increase economic inequality. Regulatory standards such as fuel economy standards are more popular. But do...
Persistent link: https://www.econbiz.de/10013329712
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Growing electric vehicle adoption : implications for infrastructure maintenance and the tax burden on families of different funding policies
Burns, Kalee E.; Hotchkiss, Julie L. - 2023
This paper examines the distribution of the gasoline tax burden in the presence of increased electric vehicle adoption. Automobile manufacturers and even some states have ambitious goals to phase out gas-powered cars. However, in spite of these plans, the primary source of automobile...
Persistent link: https://www.econbiz.de/10014280085
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Asymmetric income and wealth effects in a non-linear error correction model of US consumer spending
Treeck, Till van - 2008
Various deviations from the Permanent Income consumption model with rational expectations have been discussed in the literature, including loss aversion and liquidity constraints. In the existing literature, these two types of consumption asymmetry are usually considered as mutually exclusive....
Persistent link: https://www.econbiz.de/10003744543
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Chapter 33 The incidence of agricultural policy
Alston, Julian M.; James, Jennifer S. - In: Handbook of agricultural economics : volume 2, part B, …, (pp. 1689-1749). 2002
This chapter first discusses what economists mean by “the incidence of agricultural policy” and why we care about it …. Then it reviews models of the determinants of the differential incidence of different policies among interest groups such …
Persistent link: https://www.econbiz.de/10014024093
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Soda Tax Incidence and Design Under Monopoly
Cremer, Helmuth - 2019
We consider an unhealthy good, such as a sugar-sweetened beverage, the health damages of which are misperceived by …
Persistent link: https://www.econbiz.de/10012891570