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on Public Economics |
| By: | Londoño-Vélez, Juliana; Tortarolo, Dario |
| Abstract: | Despite substantial offshore tax evasion, Argentines disclosed assets worth 21 percent of GDP under a tax amnesty in 2016. This paper studies how enforcement initiatives impact individuals' tax behavior, tax progressivity, and revenue collection. Offshore tax evasion is concentrated among the wealthiest 0.1 percent of adults. Tax compliance improved, expanding the tax bases for both wealth tax and capital income tax, especially at the top. The subsequent tax hike on foreign assets in 2019 boosted tax progressivity, raising the effective tax rate for the wealthiest 0.1 percent of adults, and established Argentina's wealth tax as one of the most successful globally in revenue generation. |
| Date: | 2023–12–11 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10639 |
| By: | Gabriel Zucman (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, EU Tax - EU Tax Observatory, UC Berkeley - University of California [Berkeley] - UC - University of California) |
| Abstract: | This report presents a proposal for an internationally coordinated standard ensuring an effective taxation of ultra-high-net-worth individuals. In the baseline proposal, individuals with more than $1 billion in wealth would be required to pay a minimum amount of tax annually, equal to 2% of their wealth. This standard could be flexibly implemented by participating countries through a variety of domestic instruments, including a presumptive income tax, an income tax on a broad notion of income, or a wealth tax. The report presents evidence that contemporary tax systems fail to tax ultra-high-net-worth individuals effectively, clarifies the case for international coordination to address this issue, analyzes implementation challenges, and provides revenue estimations. The main conclusions are that (i) building on recent progress in international tax cooperation, such a common standard has become technically feasible; (ii) it could be enforced successfully even if all countries did not adopt it, by strengthening current exit taxes and implementing "tax collector of last resort" mechanisms as in the coordinated minimum tax on multinational companies; (iii) a minimum tax on billionaires equal to 2% of their wealth would raise $200-$250 billion per year globally from about 3, 000 taxpayers; extending the tax to centimillionaires would add $100-$140 billion; (iv) this international standard would effectively address regressive features of contemporary tax systems at the top of the wealth distribution; (v) it would not substitute for, but support domestic progressive tax policies, by improving transparency about top-end wealth, reducing incentives to engage in tax avoidance, and preventing a race to the bottom; (vi) its economic impact must be assessed in light of the observed pre-tax rate of return to wealth for ultra-high-net-worth individuals which has been 7.5% on average per year (net of inflation) over the last four decades, and of the current effective tax rate of billionaires, equivalent to 0.3% of their wealth. |
| Date: | 2024–06 |
| URL: | https://d.repec.org/n?u=RePEc:hal:pseptp:halshs-04947409 |
| By: | Ambel, Alemayehu A.; Woldeyes, Firew Bekele |
| Abstract: | This study investigates gender disparities in the tax burden in Addis Ababa, Ethiopia, using data on 2, 320 taxpayers for 2011 and 2012. A quantile regression analysis is employed to control for firm characteristics such as sector, size, and age. The results show that women-owned businesses are more likely to operate in low-profit sectors and report lower sales and tax liabilities than men-owned businesses. However, women-owned businesses pay as much as men-owned businesses in taxes, suggesting that they are subject to a higher effective tax rate. This, in turn, may lead to women-owned businesses exiting the tax net at a higher rate. These findings suggest that gender disparities in tax compliance are not simply due to differences in firm characteristics but may also be due to biases in tax declaration and enforcement processes. |
| Date: | 2024–02–27 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10712 |
| By: | Alexander M. Gelber; Damon Jones; Ithai Lurie; Daniel W. Sacks |
| Abstract: | Budget set kinks are much studied in economics, including in the context of “bunching” estimators that assume individuals react to the true marginal tax rate. We document that individuals disproportionately “left-bunch” below kinks in the context of the Social Security Earnings Test where incentives from its actuarial adjustments should instead push many rational agents to bunch above the kink. We show that the left bunching in this case cannot be explained through standard, rational reactions to the incentives. We demonstrate that these patterns represent the first empirical evidence consistent with “spotlighting, ” wherein individuals misperceive the local marginal tax rates as applying throughout the tax schedule and therefore treat the kink as a notch. In the context of the Earnings Test, this misperception provides an explanation for why literature has found large earnings responses despite the fact that the Earnings Test typically creates weak incentives for rational agents to adjust earnings. More generally, if individuals perceive kinks as notches, then elasticities estimated from bunching at kinks where this misperception may be at play may be significantly over-estimated. |
| JEL: | H20 H24 H55 J14 J22 J26 |
| Date: | 2025–02 |
| URL: | https://d.repec.org/n?u=RePEc:nbr:nberwo:33496 |
| By: | Komatsu, Hitomi |
| Abstract: | Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately affect female-owned and low-revenue entrepreneurs, there is a lack of empirical analysis examining the tax burden. The presumptive tax in Ethiopia has a complex assessment system, where the tax liabilities are determined according to the activity type and turnover (99 activities and 19 turnover bands), and some activities do not have a tax-free threshold. This paper uses two rounds of data in the Ethiopian Socioeconomic Surveys and the tax code to analyze the equity and gender implications of the presumptive tax on small and microenterprises by imputing the effective tax rates. There are three key findings. First, the effective tax rates are higher for businesses in the lowest quartile at 4.3 percent of turnover compared to 1.5 percent for businesses in the highest quartile, using the most recent survey, resulting in a regressive system. Second, male-owned businesses tend to operate in sectors without a tax-free threshold and are more likely than female-owned businesses to face higher tax rates. Third, the effective tax rates are high for businesses in food and beverage services, which is female-dominated, and for transit services, which is male-dominated, due to the lack of a tax-free threshold for these sectors. The study finds that an alternative presumptive tax system with a single tax rate on turnover and an exemption for all low-revenue businesses would be simpler for tax assessment and more progressive. |
| Date: | 2024–02–20 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10707 |
| By: | Glenn P. Jenkins (Department of Economics Queen’s University, Canada, and Cambridge Resource International Inc.); Abdallah Othman (Cambridge Resources International Inc.); Edna Armendariz (Inter-American Development Bank (IDB)); Anastasiya Yarygina (Inter-American Development Bank (IDB)) |
| Abstract: | This report provides a systematic review of the impact of tax incentives on investment and economic growth in Latin American and Caribbean (LAC) countries. While tax incentives are widely used to attract foreign direct investment (FDI), stimulate employment, and promote sectoral development, empirical evidence on their effectiveness remains mixed. The analysis reveals that although some incentives have successfully increased investment in targeted sectors, many fail to deliver significant economic benefits, often leading to substantial revenue losses. A critical gap in this report is the lack of comprehensive ex-ante evaluations, with most studies focusing on ex-post assessments. Cost-benefit analyses indicate that broad-based tax incentives are less efficient than targeted schemes, particularly in research and development (R&D) and export-oriented industries. The findings highlight the need for improved evaluation frameworks, better governance, and more strategic tax incentive policies to ensure sustainable economic growth. |
| Keywords: | Corporate Income Tax, Cost-Benefit Analysis (CBA), Economic Growth, Investment Policy, Fiscal Policy, Public Finance, Foreign Direct Investment (FDI), Latin America and the Caribbean (LAC), Special Economic Zones (SEZs), Tax Incentives |
| JEL: | F21 H20 H25 H32 O23 |
| Date: | 2025–02–05 |
| URL: | https://d.repec.org/n?u=RePEc:qed:dpaper:4630 |
| By: | Okunogbe, Oyebola Motunrayo; Tourek, Gabriel Zenon |
| Abstract: | This paper examines recent evidence on tax administration interventions aimed at increasing tax revenues in lower-income countries. It focuses on two major themes: the use of new information technology tools—for identifying taxable entities, verifying tax liabilities, and ensuring collection of liabilities—and how the deployment and incentives of tax officials shape their performance. The paper discusses the promise and pitfalls of interventions in these two areas and the strategic interactions between them. Lastly, it emphasizes the importance of political incentives and considers the conditions under which governments choose to invest in tax capacity and expand tax collection. |
| Date: | 2023–12–20 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10655 |
| By: | Giulia Aliprandi (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, EU Tax - EU Tax Observatory); Kane Borders (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, EU Tax - EU Tax Observatory) |
| Abstract: | Multinational enterprises have risen to become dominant forces in the global economy, accompanied by a troubling trend of aggressive tax avoidance. In 2022 alone, an estimated $1 trillion in profits was shifted to tax havens by multinationals, amounting to 35% of all profits booked outside their headquarters countries (Alstadsæter et al., 2023). Despite tax avoidance being a major public concern, the specific practices employed by individual companies have remained largely opaque to the public due to a lack of transparency and public disclosure obligations. Comprehensive transparency measures promote informed policymaking, accountability, public trust, and sustainable development globally. This report examines the current landscape of corporate tax transparency and evaluates how emerging transparency measures could shape future developments in this critical area. We focus on corporate tax transparency measures via Country-by-Country Reporting (CbCR), where multinationals disclose detailed financial and tax-related information for each country of operation. We collected the publicly available CbCR reports and compiled them into a single database: the Public CbCR Database. This new data source highlights that large multinationals, particularly from Western Europe, are leading the way as primary publishers of such reports. Overall, the large multinationals publishing public CbCR account for less than 2% of large companies, and less than 5% of global revenues and global profits. Despite the small numbers, our research reveals an upward trend in voluntary CbCR disclosures, signalling increasing tax transparency practices. However, significant gaps remain, as U.S. multinationals and firms from major economies like China and Russia have only a few CbCR disclosures available. The European Union (EU) made an important step in furthering corporate tax transparency by adopting a mandatory CbCR directive that started applying this year in many EU countries. Our simulations reveal the impact this directive will have. Nearly one-third of large U.S. MNEs will be compelled to publish more disaggregated financial information than ever before publicly available. The increased disclosure from these U.S. corporate giants, who have historically been opaque, could be a breakthrough in tax transparency. However, the directive has serious limitations, as the requirements for geographical disaggregations are largely insufficient to truly evaluate the activity of multinationals. Broader adoption and enhancement of corporate tax transparency initiatives are crucial, we suggest several ways to improve the directive going forward. |
| Date: | 2024–06 |
| URL: | https://d.repec.org/n?u=RePEc:hal:pseptp:halshs-04947447 |
| By: | Dantas Pereira Coelho, Bernardo; Ivins, Courtney Price; Iunes, Roberto F. |
| Abstract: | This paper examines the potential distributional effects of a tax increase on processed and ultra-processed foods. Using data from the most recent Brazilian consumption survey (POF 2017/2018), it analyzes the welfare changes that households would experience when facing increased costs for these products. Using an extended cost-benefit analysis model to assess net income effects, the paper considers three distinct dimensions: changes in product expenditure, changes in medical expenditure, and changes in years of life lost. The findings suggest that the tax increase would have a progressive impact, benefiting households at the lower end of the consumption distribution in all three dimensions. Overall, the study highlights the potential for targeted taxation policies as a “triple win” to address health concerns, promote greater equity, and increase fiscal revenues. |
| Date: | 2024–06–14 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10805 |
| By: | Eichfelder, Sebastian; Knaisch, Jonas David; Schneider, Kerstin |
| Abstract: | We analyze how the expiration of a regional bonus depreciation regime in eastern Germany (Development Area Law, DAL) affected real investments and asset structures of establishments in the manufacturing sector. Our rich administrative data allow us not only to identify the aggregate effect, but also to determine which types of investments and firms are most affected. Our baseline results indicate that the DAL increased real aggregate investment by 16.0% to 19.9%. This effect is stronger for investments in buildings (76.6% to 92.9%) with long regular depreciation periods and land (108.0% to 121.3%) that cannot be depreciated regularly. The impact on equipment investment is much smaller (7.3% to 10.5%). Thus, firms not only increased real investment, but also adjusted their asset structure in response to the policy. We observe significantly stronger investment responses for large firms with lower tax planning and compliance costs and multi-establishment firms with more opportunity for subsidy shopping. However, we do not find evidence that firms with higher financial reporting costs (i.e., incorporated firms and firms without an active business owner) show a weaker investment response. |
| Keywords: | bonus depreciation, real investment, user cost of capital, tax elasticity |
| JEL: | G11 H25 H32 M41 |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:arqudp:312395 |
| By: | Sónia Cabral; Joana Garcia; Raquel Miranda; Susana Peralta; João Pereira dos Santos |
| Abstract: | This paper offers the first detailed characterization of the labor market in a tax paradise and the first assessment of how a reform aimed at discouraging international tax avoidance affects workers in such a location. Our findings reveal that incumbent workers, who were relatively few compared to firms’ profits, were highly educated, performed specialized tasks, and benefited from a wage gap, particularly large at the top. Immediately after the reform announcement, several workers exited. Stayers had a higher probability of working for several firms simultaneously and experienced wage increases of around 8% two years after the reform, representing a small cost relative to firms’ tax benefits. New workers who moved post-reform earned wages that were, on average, 30% lower than incumbents and were more likely to be on temporary contracts. These results provide valuable insights into policies aimed at increasing economic substance in low-tax jurisdictions. |
| JEL: | H26 F23 J31 J38 H30 |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:ptu:wpaper:w202416 |
| By: | Helmers, Viola; Van der Werf, Edwin |
| Abstract: | The taxation of aviation is a frequently discussed component of governments' efforts to mitigate greenhouse gas emissions. This study examines the impact of the German aviation tax on passenger numbers during the period 2011-2019 using five panel data estimators and a Specification Curve Analysis (SCA) to assess the robustness of the results to changes in the specifications of the econometric model. Employing five base models, we find that the tax induced a 6-11% reduction in the number of passengers departing annually from Germany in the first two years after implementation. For later years, estimated effects are more ambiguous. The SCA, comprising 175 alternative specifications, corroborates our main findings while showing a slightly wider range of effect sizes, especially on the upper bound. The results show that the choice of econometric method can affect research outcomes, especially for the fourth year of the tax and onward. |
| Abstract: | Die Besteuerung des Luftverkehrs ist eine häufig diskutierte Maßnahme von Regierungen zur Verringerung von Treibhausgasemissionen. Diese Studie untersucht die Auswirkungen der deutschen Luftverkehrsteuer auf Passagierzahlen im Zeitraum 2011-2019 mit Hilfe von fünf Paneldatenschätzern und einer Specification Curve Analysis (SCA), um die Robustheit der Ergebnisse gegenüber Änderungen in den Spezifikationen des ökonometrischen Modells zu bewerten. Unter Verwendung von fünf verschiedenen Schätzern stellen wir fest, dass die Steuer in den ersten beiden Jahren nach Einführung der Steuer zu einem Rückgang der Anzahl der jährlich aus Deutschland abfliegenden Passagiere um 6-11 % führte. Für die nachfolgenden Jahre sind die geschätzten Effekte uneindeutig. Die SCA, welche weitere 175 alternative Spezifikationen umfasst, bestätigt unsere Hauptergebnisse und zeigt eine etwas breitere Spanne von Effektgrößen, insbesondere im oberen Bereich. Unsere Ergebnisse zeigen, dass die Wahl der ökonometrischen Methode die Ergebnisse maßgeblich beeinflussen kann, in diesem Fall insbesondere für die Effekte ab dem vierten Jahr der Steuer. |
| Keywords: | Aviation policy, aviation tax, passenger tax, transport economics, dynamic panel model, specification curve analysis |
| JEL: | C21 C23 H23 R48 |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:rwirep:312424 |
| By: | Christopher Rauh; Gustavo Ventura; Nezih Guner |
| Abstract: | How substantial are means-tested transfers in the United States? How have these transfers evolved over time, and what is their impact on the income distribution? We use microdata from the Survey of Income and Program Participation to document the scope of the main means-tested programs for households headed by working-age adults. We report key features of these programs, their generosity, and coverage by household income, marital status, and the number and age of children in the household. We also assess the role of the transfer system in reducing income inequality and document its changing magnitude and effects in recent years. Finally, we provide parametric estimates of transfers as a function of income and household characteristics for use in applied work in macroeconomics and public finance. |
| Keywords: | households, Income inequality, means-tested transfers, parametric estimates |
| JEL: | E62 H24 H31 |
| Date: | 2024–12 |
| URL: | https://d.repec.org/n?u=RePEc:bge:wpaper:1472 |
| By: | Mirjam Bächli; Albrecht Glitz |
| Abstract: | Gender gaps in labor supply and household responsibilities persist. Using representative survey data from 24, 000 respondents across six countries, this paper explores the actual and perceived preferences of men for couple equity. We document that in all six countries the majority of men state they prefer an equitable division of tasks within the household. At the same time, the actual share of men preferring couple equity is systematically underestimated in all six countries. The perceived shares vary substantially across the population, and they are positively associated with respondents’ own preferences for couple equity. Providing respondents with truthful information about the actual share of men preferring couple equity in their country shifts individual beliefs, own stated preferences for couple equity, as well as the willingness to pay for it. The estimated treatment effects are mainly driven by respondents who initially underestimated the actual share. |
| Keywords: | earnings inequality, immigration, income taxes |
| JEL: | H23 H24 H71 J31 J61 |
| Date: | 2025–01 |
| URL: | https://d.repec.org/n?u=RePEc:bge:wpaper:1470 |
| By: | Robayo, Monica; Cabrera, Maynor Vinicio |
| Abstract: | Bulgaria still ranks among the EU countries with the highest levels of poverty and inequality. Before 2023, Bulgaria's Social Assistance / Monthly Social Allowance scheme had limited coverage, strict eligibility criteria, and limited impact on poverty reduction. Additionally, it was not adjusted or linked to inflation. The Bulgarian government introduced a reform in 2022 aimed to increase the scope and access of individuals to social support by increasing the basis for determining the differentiated minimum income threshold (now 30 percent of the relative poverty line) and the parameters linked with age, health condition, and social status, affecting the social programs anchored to it, such as the Monthly Social Allowance and the heating allowance. This paper assesses this reform's potential ex-ante poverty and distributional impacts, relying on a comprehensive tax/benefit system assessment called the Commitment to Equity and microsimulation techniques. The changes in the legal basis for determining access to social assistance introduced with the reform are expected to create some relief from the indexation of the benefits over time. They will now be tied to the evolution of the relative poverty line and, therefore, linked to the evolution of median income. The results of the policy simulations show that the combined effect of the changes in the Monthly Social Allowance and the heating allowance contributes to a slight reduction in the poverty gap but not enough to move a sizable share of people out of poverty, as shown by the negligible impact on the at-risk-of-poverty rate. Inequality is barely affected. Compared with a Bulgarian food basket, the results show that eligibility thresholds are still restrictive. These results suggest further scope for improvement in the design of these programs, including anchoring them to an absolute poverty line or basic consumption basket. |
| Date: | 2024–06–24 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10817 |
| By: | Smedsvik, Bård; Iacono, Roberto (Norwegian University of Science and Technology) |
| Abstract: | Previous cross-country studies on the introduction of compulsory activation have suggested the existence of a negative relationship between active labor market policies and welfare generosity, challenging the capacity of social assistance schemes to alleviate poverty. Focusing on the Norwegian labor market, we document a trend of deepening poverty for young individuals on social assistance, and investigate whether activation policies are the driving force behind this development. In other words, this article revisits the trade-off between workfare and welfare through a quasi-natural experiment, exploiting municipal variation from a recent reform introducing compulsory activation for young (under 30 years) social assistance recipients. The results show a significant negative effect on social assistance benefit levels from the introduction of compulsory activation. However, we also show that the reception of other benefits increased correspondingly, compensating for the reduction in social assistance and resulting in no or limited overall change. Additionally, we find no effect of compulsory activation on overall income adequacy. Our results for Norway convey that the trade-off between workfare and welfare does not bind: the degree of efficacy of activation policies does not necessarily challenge poverty alleviation. |
| Date: | 2023–12–15 |
| URL: | https://d.repec.org/n?u=RePEc:osf:socarx:b7rvn_v1 |
| By: | Timothy Köhler; Jabulile Monnakgotla; Haroon Bhorat (Development Policy Research Unit, University of Cape Town) |
| Abstract: | Comprehensive and well-designed social security systems are critical to ensure that populations are adequately covered against various sources of adverse risk and volatility. Using descriptive and micro-econometric techniques on household survey and administrative data, this report provides an analysis of social security coverage among the working-age population in South Africa from 2010 to 2022. We show that coverage of social assistance has improved but remains low and varies considerably across demographic groups. Social assistance coverage is low among both the unemployed as well as a non-negligible share of the employed who are in working poverty. Social insurance coverage is also low, particularly among the unemployed and informally employed, and conversely has fallen in recent years. We also examine the performance of labour centres in the processing of unemployment insurance claims and highlight the limitations of and potential for existing datasets to better track social security coverage to aid future research and evidence-based policymaking. |
| Keywords: | Social security; social protection; social assistance; social insurance; working-age; coverage; South Africa |
| JEL: | I38 H53 H55 J32 J65 |
| Date: | 2024–06 |
| URL: | https://d.repec.org/n?u=RePEc:ctw:wpaper:202404 |
| By: | Colmer, Jonathan; Qin, Suvy; Voorheis, John; Walker, Reed |
| Abstract: | This paper explores the relationships between air pollution, income, wealth, and race by combining administrative data from U.S. tax returns between 1979-2016, various measures of air pollution, and sociodemographic information from linked survey and administrative data. In the first year of our data, the relationship between income and ambient pollution levels nationally is approximately zero for both non-Hispanic White and Black individuals. However, at every single percentile of the national income distribution, Black individuals are exposed to, on average, higher levels of pollution than White individuals. By 2016, the relationship between income and air pollution had steepened, primarily for Black individuals, driven by changes in where rich and poor Black individuals live. We utilize quasi-random shocks to income to ex-amine the causal effect of changes in income and wealth on pollution exposure over a five-year horizon, finding that these income-pollution elasticities map closely to the values implied by our descriptive patterns. We calculate that Black-White differences in income can explain ~10 percent of the observed gap in air pollution levels in 2016. |
| Keywords: | income; inequality; air pollution |
| JEL: | H0 H4 Q5 R0 |
| Date: | 2024–11–12 |
| URL: | https://d.repec.org/n?u=RePEc:ehl:lserod:126791 |
| By: | Jessen, Jonas; Jessen, Robin; Johnston, Andrew; Gałecka-Burdziak, Ewa |
| Abstract: | We exploit policy discontinuities in Poland's unemployment insurance to examine the causal effect of changes to both benefit durations and levels. Using a regression discontinuity approach, we uncover three findings: (1) Higher benefit levels distort employment more than benefit extensions. (2) Benefit durations and levels interact: Longer durations substantially increase the distortionary effect of more generous payments. (3) Higher payments increase the transition of employed workers into unemployment. We develop a model of optimal unemployment insurance that accounts for moral hazard among both employed and unemployed workers. Notably, for level increases, distortionary costs are larger among the employed than unemployed. |
| Abstract: | Wir nutzen politische Diskontinuitäten in der polnischen Arbeitslosenversicherung, um die kausale Wirkung von Änderungen der Leistungsdauer und -höhe zu untersuchen. Unter Verwendung eines Regressionsdiskontinuitätsansatzes kommen wir zu drei Ergebnissen: (1) Höhere Leistungsniveaus verzerren die Beschäftigung stärker als Leistungsverlängerungen. (2) Die Dauer der Leistungsgewährung und Niveaus interagieren: Längere Laufzeiten erhöhen die verzerrende Wirkung großzügigerer Zahlungen. (3) Höhere Zahlungen erhöhen den Übergang von Erwerbstätigen in die Arbeitslosigkeit. Wir entwickeln ein Modell für eine optimale Arbeitslosenversicherung, das das moralische Risiko sowohl bei Beschäftigten als auch bei Arbeitslosen und arbeitslosen Arbeitnehmern berücksichtigt. Bei einer Erhöhung des Niveaus sind die verzerrenden Kosten bei den Beschäftigten größer als bei Arbeitslosen. |
| Keywords: | Unemployment insurance, spell duration, regression discontinuity, endogenous separations |
| JEL: | H55 J20 J65 |
| Date: | 2025 |
| URL: | https://d.repec.org/n?u=RePEc:zbw:rwirep:312428 |
| By: | Amendola, Nicola; Mancini, Giulia; Vecchi, Giovanni |
| Abstract: | This paper presents a unified analytical framework to organize and review the literature on consumption-based poverty measurement, with a focus on establishing absolute poverty lines. Based on this framework, the paper identifies several gaps in the existing literature and areas where applied poverty analysts would benefit from sharper recommendations. Based on these considerations, the paper proposes some critical topics for further research. |
| Date: | 2024–06–24 |
| URL: | https://d.repec.org/n?u=RePEc:wbk:wbrwps:10813 |