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The 2017 SALT cap reduced charitable contributions: Evidence from form 990 data 2017年SALT上限减少了慈善捐款：来自990表格数据的证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-24 DOI: 10.1016/j.jpubeco.2025.105498
Sara LaLumia
{"title":"The 2017 SALT cap reduced charitable contributions: Evidence from form 990 data","authors":"Sara LaLumia","doi":"10.1016/j.jpubeco.2025.105498","DOIUrl":"10.1016/j.jpubeco.2025.105498","url":null,"abstract":"<div><div>The Tax Cuts and Jobs Act (TCJA) included provisions that reduce the share of filers who itemize deductions, raising the net-of-tax price of gifts to charity. Two such provisions are the near-doubling of the standard deduction and the introduction of a $10,000 cap on the deduction for state and local tax (SALT) payments. The effects of these provisions on taxpayer behavior were not uniform across geographic areas. In locations with initially low state and local taxes, where the $10,000 cap is not binding for many taxpayers, there were small declines in itemization rates. Areas with initially high SALT payments saw larger declines in itemization. This paper makes use of geographic variation to investigate whether TCJA provisions affected gifts received by charitable organizations. Analyzing organization-level data from IRS Form 990, I find that charitable organizations located in counties where the SALT cap is most binding experienced a 1.5 % relative decline in contributions after the tax change.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105498"},"PeriodicalIF":3.4,"publicationDate":"2025-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145364449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
A minimum-offer Lindahl mechanism for the provision of public goods 公共品供给的最小供给林达尔机制
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-17 DOI: 10.1016/j.jpubeco.2025.105500
Nathaniel Neligh
{"title":"A minimum-offer Lindahl mechanism for the provision of public goods","authors":"Nathaniel Neligh","doi":"10.1016/j.jpubeco.2025.105500","DOIUrl":"10.1016/j.jpubeco.2025.105500","url":null,"abstract":"<div><div>Efficient provision of public goods continues to be a major problem of interest in economics. In situations where government-level intervention is not practical, but some information about participants is available, several mechanisms exist which can implement fair and efficient Lindahl (1958) equilibrium outcomes. However, existing Lindahl mechanisms do not allow for strategy-free implementation and require specific informational assumptions that may not always be realistic. We propose a minimum-offer Lindahl mechanism (MOLM) where players are given Lindahl cost shares and asked to suggest total provision levels. The lowest suggestion is implemented, and players pay an amount proportional to their cost share. The MOLM implements the Lindahl outcome in weakly dominant strategies and can work under informational conditions not covered by previous mechanisms. For example, the MOLM requires knowledge of the Lindahl prices to implement but not knowledge of the efficient provision level, while the widely-used provision point mechanism (PPM) requires the reverse.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105500"},"PeriodicalIF":3.4,"publicationDate":"2025-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145334234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Who benefits from partnership flexibility? 谁从伙伴关系的灵活性中受益？
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-14 DOI: 10.1016/j.jpubeco.2025.105493
Michael Love
{"title":"Who benefits from partnership flexibility?","authors":"Michael Love","doi":"10.1016/j.jpubeco.2025.105493","DOIUrl":"10.1016/j.jpubeco.2025.105493","url":null,"abstract":"<div><div>Partnerships (including LLCs) account for more than one-third of US business profits. A key feature they offer owners is the ability to allocate income and losses flexibly across partners rather than strictly in proportion to equity shares, which can reduce taxes if partners have different tax situations. Using anonymized tax records, I estimate over $200 billion of net tax benefits associated with this flexibility over stricter allocations of the same income between 2011–2020. These benefits are narrowly concentrated in only 6 % of firms, generally larger and more complex firms, while the vast majority of firms—especially smaller operating firms—do not utilize this flexibility at all. I also estimate $100 billion of net tax benefits from carried interest and similar profit interest arrangements relative to ordinary compensation of service partners between 2011–2020.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105493"},"PeriodicalIF":3.4,"publicationDate":"2025-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145334233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Fallout and health: Chernobyl’s legacy, early-life exposure, and protective behavior 放射性尘降物与健康：切尔诺贝利的遗产、早期暴露和保护行为
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-08 DOI: 10.1016/j.jpubeco.2025.105491
Matilde Giaccherini , Joanna Kopinska
{"title":"Fallout and health: Chernobyl’s legacy, early-life exposure, and protective behavior","authors":"Matilde Giaccherini ,&nbsp;Joanna Kopinska","doi":"10.1016/j.jpubeco.2025.105491","DOIUrl":"10.1016/j.jpubeco.2025.105491","url":null,"abstract":"<div><div>We study the long-term effects of early-life exposure to low-dose radiation from the 1986 Chernobyl disaster on adult health and fertility outcomes. Exploiting exogenous variation in radioactive fallout across Italian municipalities, we construct a radiation exposure index and link it to administrative data on hospitalizations (2004–2016) and delivery certificates (2002–2019) for 18 birth cohorts (1976–1993). Women exposed in utero or during early childhood exhibit elevated rates of thyroid disorders, cancer, spontaneous abortions, and stillbirths in adulthood. These effects are not observed among those exposed later in childhood, pointing to heightened biological vulnerability during critical developmental windows. Comparable effects for men are found only for cancer, consistent with women’s greater susceptibility to thyroid dysfunction and higher diagnosis rates. We also uncover behavioral heterogeneity in realized exposure: municipalities with higher private avoidance costs and lower socioeconomic status suffered more severe health impacts. In contrast, political alignment with the national government did not predict compliance with safety advisories. Overall, our findings highlight the enduring health consequences of early-life environmental shocks and the role of behavioral frictions in amplifying biological risks.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105491"},"PeriodicalIF":3.4,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145270990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Heads up: Does air pollution cause workplace accidents? 注意：空气污染会导致工作场所事故吗？
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-07 DOI: 10.1016/j.jpubeco.2025.105472
Victor Lavy , Genia Rachkovski , Omry Yoresh
{"title":"Heads up: Does air pollution cause workplace accidents?","authors":"Victor Lavy ,&nbsp;Genia Rachkovski ,&nbsp;Omry Yoresh","doi":"10.1016/j.jpubeco.2025.105472","DOIUrl":"10.1016/j.jpubeco.2025.105472","url":null,"abstract":"<div><div>Literature has shown that air pollution can have short- and long-term adverse effects on physiological and cognitive performance. In this study, we estimate the effect of increased pollution levels on the likelihood of accidents at construction sites, a significant factor related to productivity losses in the labor market. Using data from all construction sites and pollution monitoring stations in Israel, we find a strong and significant causal effect of nitrogen dioxide (NO<span><math><msub><mspace></mspace><mrow><mtext>2</mtext></mrow></msub></math></span>), one of the primary air pollutants, on construction site accidents. We find that a 10-ppb increase in NO<span><math><msub><mspace></mspace><mrow><mtext>2</mtext></mrow></msub></math></span> levels increases the likelihood of an accident by as much as 25 %. Importantly, our findings suggest that these effects are non-linear. While moderate pollution levels, according to EPA standards, compared to clean air levels, increase the likelihood of accidents by 138 %, unhealthy levels increase it by 377 %. We present a mechanism where the effect of pollution is exacerbated under conditions of high cognitive strain or reduced awareness. Finally, we perform a cost-benefit analysis, supported by a nonparametric estimation calculating the implied number of accidents due to NO<span><math><msub><mspace></mspace><mrow><mtext>2</mtext></mrow></msub></math></span> exposure, and examine a potential welfare-improving policy to subsidize the closure of construction sites on highly polluted days.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105472"},"PeriodicalIF":3.4,"publicationDate":"2025-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145236392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Economic activity and biodiversity in the United States 美国的经济活动和生物多样性
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-01 DOI: 10.1016/j.jpubeco.2025.105482
Yuanning Liang , Ivan Rudik , Eric Yongchen Zou
{"title":"Economic activity and biodiversity in the United States","authors":"Yuanning Liang ,&nbsp;Ivan Rudik ,&nbsp;Eric Yongchen Zou","doi":"10.1016/j.jpubeco.2025.105482","DOIUrl":"10.1016/j.jpubeco.2025.105482","url":null,"abstract":"<div><div>The environmental impacts of economic activities extend beyond those directly affecting humans. This paper provides new evidence on the link between economic activity and ecosystem decline using a novel dataset that compiles longitudinal ecological sampling information at tens of thousands of locations across the United States between 1960 and 2015. Local shocks in economic activities, such as those driven by national military buildups, led to a significant reduction in species abundance, diversity, and stability, with one-third of the observed effects explained by the causal impact of air pollution. Government environmental regulations significantly mitigated pollution externalities.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"250 ","pages":"Article 105482"},"PeriodicalIF":3.4,"publicationDate":"2025-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145267528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
When does corruption cause red tape? Bribe discrimination under asymmetric information 什么时候腐败会导致繁文缛节？信息不对称下的贿赂歧视
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-01 DOI: 10.1016/j.jpubeco.2025.105483
Martin Mattsson
{"title":"When does corruption cause red tape? Bribe discrimination under asymmetric information","authors":"Martin Mattsson","doi":"10.1016/j.jpubeco.2025.105483","DOIUrl":"10.1016/j.jpubeco.2025.105483","url":null,"abstract":"<div><div>Under what circumstances does corruption cause inefficiencies, and when are bribes merely transfers? I propose a modified monopoly price discrimination model that shows under what circumstances corruption leads to an inefficiently high administrative burden in government-firm interactions. The model highlights the importance of the information the bureaucrat has regarding the firms’ willingness to pay (WTP) to avoid administrative burden and the bureaucrat’s decision to gather this information. The government-firm interaction will have a Pareto efficient level of administrative burden with perfect price (i.e., bribe) discrimination if the bureaucrat decides to investigate the firm and learn its WTP. If the cost of investigation is too high, the government official instead uses red tape to extract more bribes from firms with higher WTP, causing inefficiently high levels of administrative burden. I show that the model’s predictions are consistent with data from 186,277 government-firm interactions from 18 years of the Enterprise Survey covering 158 countries. I find that corruption leads to increased administrative burden when government officials have less information about the firm’s WTP and that the effect is larger for firms with a low WTP. This has several policy implications for how to reduce administrative burden and where to focus anti-corruption efforts.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"250 ","pages":"Article 105483"},"PeriodicalIF":3.4,"publicationDate":"2025-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145267529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Wealth, gifts, and estate planning at the end of life 财富，礼物，以及临终时的遗产规划
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-01 DOI: 10.1016/j.jpubeco.2025.105492
David Sturrock , Stefan Groot , Jan Möhlmann
{"title":"Wealth, gifts, and estate planning at the end of life","authors":"David Sturrock ,&nbsp;Stefan Groot ,&nbsp;Jan Möhlmann","doi":"10.1016/j.jpubeco.2025.105492","DOIUrl":"10.1016/j.jpubeco.2025.105492","url":null,"abstract":"<div><div>We show that gifts made to heirs before death are substantial and highly responsive to taxation. Using intergenerationally-linked administrative data from the Netherlands and exploiting variation in the timing of death, we find that single people (including widows) with children transfer around 10 % of their wealth to their children in anticipation of death. This is almost entirely in the form of tax-exempt gifts. Exploiting bunching at kink points in the gift tax schedule and a reform to inheritance taxation, we estimate elasticities of gifts and wealth to taxation and find that tax-avoidance accounts for at least a significant minority of this deathbed giving. The ability to make tax-favoured gifts means that the revenue-maximising flat inheritance tax rate is at most 37 %. Equalising the tax rate on deathbed gifts and inheritances at death would increase revenues raised from singles by 10 %.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"250 ","pages":"Article 105492"},"PeriodicalIF":3.4,"publicationDate":"2025-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145221125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Corrigendum to “Consumer sentiment towards Asians in the early days of the Covid-19 pandemic”. [J. Public Econom. 247 (2025) 105396] “Covid-19大流行初期消费者对亚洲人的看法”的勘误表。[J。公共经济。247 (2025)105396]
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-01 DOI: 10.1016/j.jpubeco.2025.105481
Kerwin Kofi Charles , Jonathan Guryan , Kyung H. Park
{"title":"Corrigendum to “Consumer sentiment towards Asians in the early days of the Covid-19 pandemic”. [J. Public Econom. 247 (2025) 105396]","authors":"Kerwin Kofi Charles ,&nbsp;Jonathan Guryan ,&nbsp;Kyung H. Park","doi":"10.1016/j.jpubeco.2025.105481","DOIUrl":"10.1016/j.jpubeco.2025.105481","url":null,"abstract":"","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"250 ","pages":"Article 105481"},"PeriodicalIF":3.4,"publicationDate":"2025-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145363386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
Short-term mortality and healthcare utilization consequences of pension income receipt: Evidence from South Korea 养老金收入的短期死亡率和医疗保健利用后果：来自韩国的证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-09-22 DOI: 10.1016/j.jpubeco.2025.105490
Mimi Jeon , Seonghoon Kim , Kanghyock Koh
{"title":"Short-term mortality and healthcare utilization consequences of pension income receipt: Evidence from South Korea","authors":"Mimi Jeon ,&nbsp;Seonghoon Kim ,&nbsp;Kanghyock Koh","doi":"10.1016/j.jpubeco.2025.105490","DOIUrl":"10.1016/j.jpubeco.2025.105490","url":null,"abstract":"<div><div>We examine short-term consequences of pension income receipt on mortality and healthcare utilization within the monthly payment cycle. Using the national death registry data of South Korea, we document that the mortality rate decreases by 1.2–1.4 percent in the week of the disbursement date. The mortality-reducing effects are larger for causes of death that could have been avoided through timely and effective healthcare interventions. Using healthcare claims data, we document that the number of hospital admissions increases during the disbursement week. We provide suggestive evidence of greater mortality-reducing effects from a smaller but more frequent disbursement than from a monthly disbursement.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"250 ","pages":"Article 105490"},"PeriodicalIF":3.4,"publicationDate":"2025-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145118947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"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
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