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How to collect unpaid taxes? A system of a non-discriminatory sentence in Taiwan 如何征收未缴税款？台湾的一种非歧视性判决制度
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-10-14 Epub Date: 2026-05-05 DOI: 10.1111/coep.70040
Fang-I Wen, Chris Y. Tung, Chun-Chieh Wang, Shu-Ting Yang
{"title":"How to collect unpaid taxes? A system of a non-discriminatory sentence in Taiwan","authors":"Fang-I Wen,&nbsp;Chris Y. Tung,&nbsp;Chun-Chieh Wang,&nbsp;Shu-Ting Yang","doi":"10.1111/coep.70040","DOIUrl":"https://doi.org/10.1111/coep.70040","url":null,"abstract":"<p>Incarceration for tax debt enforcement may be utilized, although it is often deemed overly harsh by the public. Identifying factors that lower social and economic costs of this policy could improve its overall acceptability. Analyzing Taiwanese cases (2001–2016) with uniform 3-month sentences reveals that repayment occurs mostly early during incarceration. Repayment rates are lower for those with large unpaid taxes but higher for obligors with third-party guarantors, installment plans, or real estate ownership. Juridical and older obligors generally repay more, whereas gender and travel restrictions have no significant impact. The findings may help shape a more effective system.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 4","pages":"822-844"},"PeriodicalIF":1.0,"publicationDate":"2026-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Changes in inter-provincial risk sharing during the COVID-19 pandemic in China 新冠肺炎大流行期间中国省际风险分担的变化
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-10-14 Epub Date: 2026-05-05 DOI: 10.1111/coep.70039
Makram El-Shagi, Kiril Tochkov
{"title":"Changes in inter-provincial risk sharing during the COVID-19 pandemic in China","authors":"Makram El-Shagi,&nbsp;Kiril Tochkov","doi":"10.1111/coep.70039","DOIUrl":"https://doi.org/10.1111/coep.70039","url":null,"abstract":"<p>The stringent measures imposed by the Chinese government to deal with COVID restricted labor mobility across the country, impairing the major mechanism for consumption smoothing in China. This paper explores the composition of risk sharing between Chinese provinces before and during the pandemic. Our results indicate that the share of income shocks smoothed by the factor market exhibits a drastic drop, illustrating the adverse effects of lockdowns and other barriers to labor mobility. By contrast, risk sharing via fiscal mechanisms becomes much more prominent but around 37% of income shocks during the pandemic remain unsmoothed.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 4","pages":"974-980"},"PeriodicalIF":1.0,"publicationDate":"2026-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Firms' GitHub Copilot adoption and labor market outcomes for software engineers 公司的GitHub副驾驶员采用软件工程师和劳动力市场的结果
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-10-14 Epub Date: 2026-04-22 DOI: 10.1111/coep.70035
Matthew Baird, Mar Carpanelli, Brian Xu, Kevin Xu
{"title":"Firms' GitHub Copilot adoption and labor market outcomes for software engineers","authors":"Matthew Baird,&nbsp;Mar Carpanelli,&nbsp;Brian Xu,&nbsp;Kevin Xu","doi":"10.1111/coep.70035","DOIUrl":"https://doi.org/10.1111/coep.70035","url":null,"abstract":"<p>Using LinkedIn and GitHub data, this paper examines how firms' adoption of GitHub Copilot (GHC), a generative AI coding assistant, relates to software engineer (SWE) skills and labor outcomes. GHC adoption is associated with around a 3%–5% higher monthly probability of hiring SWEs, driven by entry-level hires. New hires exhibit around 5% more non-programming skills, with no decrease in coding skills. These findings are consistent with, for SWEs, GAI's productivity impacts and creation of new tasks outweighing potential displacement effects from automation of some SWE tasks.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 4","pages":"767-788"},"PeriodicalIF":1.0,"publicationDate":"2026-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Budding enrollment: The impact of cannabis policy on US colleges and universities 新生入学：大麻政策对美国高校的影响
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-10-14 Epub Date: 2026-03-26 DOI: 10.1111/coep.70029
Joshua H. Hess, Danna Thomas
{"title":"Budding enrollment: The impact of cannabis policy on US colleges and universities","authors":"Joshua H. Hess,&nbsp;Danna Thomas","doi":"10.1111/coep.70029","DOIUrl":"https://doi.org/10.1111/coep.70029","url":null,"abstract":"<p>We examine how liberalized recreational marijuana laws have affected freshmen enrollment and science, technology, engineering, and math (STEM) major choice using difference-in-differences and event study models. Estimates indicate near-zero initial enrollment growth as schools substituted between in-state and out-of-state students. However, total enrollment increased in later periods as out-of-state gains persisted and in-state enrollment returned to its baseline. We find little evidence of an adverse effect on total freshmen STEM major enrollment.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 4","pages":"740-766"},"PeriodicalIF":1.0,"publicationDate":"2026-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.70029","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149177651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0.001% and counting: Revisiting the price rounding tax 0.001%和计数：重新审视价格四舍五入税
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-07-03 Epub Date: 2025-12-19 DOI: 10.1111/coep.70020
Doron Sayag, Avichai Snir, Daniel Levy
{"title":"0.001% and counting: Revisiting the price rounding tax","authors":"Doron Sayag,&nbsp;Avichai Snir,&nbsp;Daniel Levy","doi":"10.1111/coep.70020","DOIUrl":"https://doi.org/10.1111/coep.70020","url":null,"abstract":"<p>In 1991 and 2008, Israel abolished the equivalents of 1¢ and 5¢ coins, respectively, effectively eliminating low-denomination coins and introducing rounding in cash transactions. When totals were rounded up, shoppers incurred a small <i>rounding tax</i>. Using detailed data on the distribution of price endings and basket sizes across supermarkets, drugstores, small groceries, and convenience stores, we estimate that the magnitude of the rounding tax borne by Israeli consumers averaged only 0.001%–0.002% of revenues in the fast-moving consumer goods markets. These findings have implications for the ongoing debate regarding the desirability and viability of abolishing the 1¢ and 5¢ coins in the US.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 3","pages":"656-667"},"PeriodicalIF":1.0,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.70020","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An updated consensus survey of environmental and natural resource economists 最新的环境和自然资源经济学家共识调查
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-07-03 Epub Date: 2026-02-28 DOI: 10.1111/coep.70025
Lea-Rachel Kosnik, John C. Whitehead, Timothy C. Haab
{"title":"An updated consensus survey of environmental and natural resource economists","authors":"Lea-Rachel Kosnik,&nbsp;John C. Whitehead,&nbsp;Timothy C. Haab","doi":"10.1111/coep.70025","DOIUrl":"https://doi.org/10.1111/coep.70025","url":null,"abstract":"<p>In 2023 a survey was given to environmental and natural resource economists to gauge levels of consensus in the field. Strong consensus can signal to policymakers the relative strength of particular policy proposals. Respondents were queried on topics including air quality, groundwater, climate change, natural resource management, land conservation, environmental justice, and more. Survey results were compared to a similar survey given in 2012, to determine how consensus levels may have changed over time. We find, for the most part, significant levels of consensus today, and over time, on many key topics and policy proposals.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 3","pages":"515-528"},"PeriodicalIF":1.0,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
New insights into the determinants of willingness to pay for supporting professional sport teams 对支持职业运动队的付费意愿决定因素的新见解
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-07-03 Epub Date: 2025-11-18 DOI: 10.1111/coep.70017
Jaume García, Fernando Lera-López, José Manuel Sánchez-Santos, María José Suárez
{"title":"New insights into the determinants of willingness to pay for supporting professional sport teams","authors":"Jaume García,&nbsp;Fernando Lera-López,&nbsp;José Manuel Sánchez-Santos,&nbsp;María José Suárez","doi":"10.1111/coep.70017","DOIUrl":"https://doi.org/10.1111/coep.70017","url":null,"abstract":"<p>This paper examines the determinants of individuals' willingness to pay (WTP) to prevent the relegation of a professional football team. Drawing on an analytical framework provided by social capital and social identity theories, we hypothesize that social trust and civic pride are key predictors of WTP. The empirical analysis applies the contingent valuation method and a double-hurdle model. The results confirm the role of both social trust and civic pride in driving WTP and suggest that social trust is relevant for users (those attending at least one match in the stadium), while civic pride enhances WTP across users and non-users.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 3","pages":"618-633"},"PeriodicalIF":1.0,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.70017","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
VAT credit refund policy and outward foreign direct investment: Firm-level evidence from China 增值税退税政策与对外直接投资：来自中国企业层面的证据
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-07-03 Epub Date: 2026-03-18 DOI: 10.1111/coep.70027
Qilin Mao, Yueqing Wang
{"title":"VAT credit refund policy and outward foreign direct investment: Firm-level evidence from China","authors":"Qilin Mao,&nbsp;Yueqing Wang","doi":"10.1111/coep.70027","DOIUrl":"https://doi.org/10.1111/coep.70027","url":null,"abstract":"<p>We employ China's 2018 value-added tax credit refund reform as a quasi-natural experiment to investigate the policy's impact on firms' outward foreign direct investment (FDI). We find that the policy significantly promotes firms' outward FDI through improved liquidity, increased risk-taking capacity, and heightened innovation incentives. The effect is stronger for non-state-owned enterprises, high-tax-burden firms, credit-accumulating firms, and those with limited tax-shifting capacity. The policy also expands outward FDI diversification across countries and industries. Additionally, we evaluate the policy's effects from a supply chain perspective, revealing that affected supplier firms can substantially enhance their customer firms' outward FDI through supply chain transmission mechanisms.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 3","pages":"717-735"},"PeriodicalIF":1.0,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The hole in the doughnut: Formalizing and testing a key model of degrowth 甜甜圈上的洞：形式化和测试一个关键的去生长模型
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-07-03 Epub Date: 2026-04-02 DOI: 10.1111/coep.70031
Ashruta Acharya, Vincent Geloso, Aleksander Psurek
{"title":"The hole in the doughnut: Formalizing and testing a key model of degrowth","authors":"Ashruta Acharya,&nbsp;Vincent Geloso,&nbsp;Aleksander Psurek","doi":"10.1111/coep.70031","DOIUrl":"https://doi.org/10.1111/coep.70031","url":null,"abstract":"<p>Degrowth scholars often claim that capitalism generates social and ecological imbalances, as captured by Kate Raworth's leading doughnut model. We formalize this model using social and environmental indices and measure imbalances using their coefficient of variation. We then test if capitalism, proxied by economic freedom, is associated with greater imbalances across multiple datasets, specifications, and functional forms. We find little support for the model's central prediction. If anything, the relationship often runs in the opposite direction. These results suggest that the doughnut model, minimally as here formalized, is not empirically supported and may provide a limited guide for policy.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 3","pages":"549-575"},"PeriodicalIF":1.0,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.70031","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The 26-year threshold in a high-uninsured state: Evidence from Texas 26年的门槛在一个高无保险的州：来自德克萨斯州的证据
IF 1 4区 经济学
Contemporary Economic Policy Pub Date : 2026-07-03 Epub Date: 2026-02-12 DOI: 10.1111/coep.70024
Dajung Jun
{"title":"The 26-year threshold in a high-uninsured state: Evidence from Texas","authors":"Dajung Jun","doi":"10.1111/coep.70024","DOIUrl":"https://doi.org/10.1111/coep.70024","url":null,"abstract":"<p>The Affordable Care Act's dependent-coverage mandate reduced uninsurance among young adults, but less is known about the consequences of losing parental insurance at age 26. Using a regression discontinuity design and 2011–2021 Texas Behavioral Risk Factor Surveillance System (BRFSS) data, I find a sharp 5–7 pp (8%) coverage drop at the cutoff, concentrated among unmarried, unemployed, and non-metropolitan adults. Overall health care use and health outcomes show no statistically significant changes, but women and unemployed adults report declines in good health, and married and employed adults report worse mental health. National BRFSS results show smaller coverage losses (2%–3%), reflecting stronger safety nets outside Texas.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"44 3","pages":"668-688"},"PeriodicalIF":1.0,"publicationDate":"2026-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/coep.70024","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148386453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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