Journal of Public Economics最新文献

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Optimal income tax deductions for mixed business and personal expenditures 企业和个人混合支出的最优所得税扣除
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-22 DOI: 10.1016/j.jpubeco.2025.105544
Jacob Goldin , Sebastian Koehne , Nicholas Lawson
{"title":"Optimal income tax deductions for mixed business and personal expenditures","authors":"Jacob Goldin ,&nbsp;Sebastian Koehne ,&nbsp;Nicholas Lawson","doi":"10.1016/j.jpubeco.2025.105544","DOIUrl":"10.1016/j.jpubeco.2025.105544","url":null,"abstract":"<div><div>We study the optimal taxation of expenditures that generate income while also serving a consumption function. We characterize the Pareto optimal income tax deduction for such mixed-purpose expenditures within a generalized Atkinson–Stiglitz model. Pareto optimality requires a partial deduction for mixed-purpose expenditures, where the deduction rate depends on the fraction of an expenditure’s marginal benefits that are attributable to income-generation rather than consumption. We extend our results to account for several practical considerations, including potential constraints related to a uniform deduction rate or a fixed income tax schedule.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105544"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145840548","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 tale of gold and blood: The consequences of market deregulation on local violence 金与血的故事:解除市场管制对地方暴力的影响
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-26 DOI: 10.1016/j.jpubeco.2025.105559
Leila Pereira , Rafael Pucci
{"title":"A tale of gold and blood: The consequences of market deregulation on local violence","authors":"Leila Pereira ,&nbsp;Rafael Pucci","doi":"10.1016/j.jpubeco.2025.105559","DOIUrl":"10.1016/j.jpubeco.2025.105559","url":null,"abstract":"<div><div>We investigate how deregulating and disabling a decentralized structure for monitoring gold transactions in Brazil ultimately led to an increase in violence related to illegal gold mining. We use a Difference-in-Differences design and a unique database that combines the location of gold deposits and protected areas, where mining is forbidden. We demonstrate that municipalities more exposed to illegal gold mining experienced almost ten additional homicides per 100,000 people - roughly 30 % more - after the deregulation. We also find suggestive evidence of more gold-mining land use inside protected areas in exposed municipalities, which serves as an indicator of illegal mining.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105559"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145840503","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
Time preferences and food choice 时间偏好和食物选择
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-08 DOI: 10.1016/j.jpubeco.2025.105541
Andy Brownback , Alex Imas , Michael A. Kuhn
{"title":"Time preferences and food choice","authors":"Andy Brownback ,&nbsp;Alex Imas ,&nbsp;Michael A. Kuhn","doi":"10.1016/j.jpubeco.2025.105541","DOIUrl":"10.1016/j.jpubeco.2025.105541","url":null,"abstract":"<div><div>Food choices are canonical examples used to illustrate the importance of time preferences in behavioral economics. However, the literature lacks a direct demonstration that they are well-predicted by incentivized time preference measures. We offer direct evidence by combining a novel, two-question, incentivized time preference measurement with data from a field experiment that includes grocery purchases and consumption. Both our measures of standard discounting and non-stationary discounting are predictive of food choices, capturing a number of behaviors consistent with self-control problems.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105541"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145738168","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
The impact of subjective school ratings on principal compensation and turnover 主观学校评分对校长薪酬及离职的影响
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-17 DOI: 10.1016/j.jpubeco.2025.105524
Iftikhar Hussain , Vincenzo Scrutinio , Shqiponja Telhaj
{"title":"The impact of subjective school ratings on principal compensation and turnover","authors":"Iftikhar Hussain ,&nbsp;Vincenzo Scrutinio ,&nbsp;Shqiponja Telhaj","doi":"10.1016/j.jpubeco.2025.105524","DOIUrl":"10.1016/j.jpubeco.2025.105524","url":null,"abstract":"<div><div>Prior research has established that objective, test-score-based school accountability measures impact school leaders. Subjective evaluations, on the other hand, can provide a more nuanced assessment of school quality. This paper investigates the impact of subjective school inspection ratings on the salary and career outcomes of school principals. Ratings capture not just overall school quality, but also more granular aspects such as leadership quality, teaching and student achievement. Employing a difference-in-differences framework, we find that the overall school inspection rating has substantial impact on principals’ salaries and their rate of exit from public sector schooling. These effects are highly asymmetric: worse ratings have a substantially larger impact compared to rating improvements. Our findings suggest that competition is a key mechanism through which changes in school inspection ratings affect principals. Crucially, by leveraging detailed quality ratings, we show for the first time that the labor market can distinguish between signals concerning overall school quality and those specific to senior management quality.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105524"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145790997","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
The long run effects of a teacher-focused school reform on student outcomes 以教师为中心的学校改革对学生成绩的长期影响
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2026-01-02 DOI: 10.1016/j.jpubeco.2025.105561
Sarah R. Cohodes , Ozkan Eren , Orgul Ozturk
{"title":"The long run effects of a teacher-focused school reform on student outcomes","authors":"Sarah R. Cohodes ,&nbsp;Ozkan Eren ,&nbsp;Orgul Ozturk","doi":"10.1016/j.jpubeco.2025.105561","DOIUrl":"10.1016/j.jpubeco.2025.105561","url":null,"abstract":"<div><div>This paper examines the effects of a teacher-focused school reform program — combining performance pay with teacher observation and feedback — implemented in high-need schools on students’ longer-run educational, criminal justice, and economic self-sufficiency outcomes. Using linked administrative data from a Southern state, we leverage the quasi-randomness of the timing of program adoption across schools to show that the school reform improved educational attainment and reduced both felony criminal activity before age 19 and dependence on government assistance in early adulthood (ages 18–22). We find little scope for student sorting or changes in the composition of teacher workforce to explain the findings, and instead find changes in school climate consistent with improved school environments and increased teacher efficiency. Program benefits far exceeded its costs. A comparison with a similar educator-focused reform suggests that the individual incentive component of the program is necessary but not sufficient to improve student outcomes.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105561"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145883986","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
Protectionism, evasion and household welfare evidence from Nigeria’s import bans 来自尼日利亚进口禁令的保护主义、逃税和家庭福利证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-22 DOI: 10.1016/j.jpubeco.2025.105543
Erhan Artuc , Guillermo Falcone , Guido Porto , Bob Rijkers
{"title":"Protectionism, evasion and household welfare evidence from Nigeria’s import bans","authors":"Erhan Artuc ,&nbsp;Guillermo Falcone ,&nbsp;Guido Porto ,&nbsp;Bob Rijkers","doi":"10.1016/j.jpubeco.2025.105543","DOIUrl":"10.1016/j.jpubeco.2025.105543","url":null,"abstract":"<div><div>This paper analyzes the welfare impacts of import bans in Nigeria and how these impacts are shaped by evasion. Bans were not effectively enforced, thus fostering informal trade. The imposition of bans nonetheless increased consumer prices by 9.9 percent on average. However, price increases were substantially attenuated for goods for which trade policy is harder to enforce. Import bans disproportionately hurt richer households, who likewise disproportionately benefit from evasion.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105543"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145840505","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
Assessing the impact of grade retention: A cautionary tale of exclusion restriction violations 评估留级的影响:一个违反排除限制的警示故事
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-04 DOI: 10.1016/j.jpubeco.2025.105534
Jordan S. Berne , Brian A. Jacob , Christina Weiland , Katharine O. Strunk
{"title":"Assessing the impact of grade retention: A cautionary tale of exclusion restriction violations","authors":"Jordan S. Berne ,&nbsp;Brian A. Jacob ,&nbsp;Christina Weiland ,&nbsp;Katharine O. Strunk","doi":"10.1016/j.jpubeco.2025.105534","DOIUrl":"10.1016/j.jpubeco.2025.105534","url":null,"abstract":"<div><div>State laws that mandate in-grade retention for struggling readers are widespread in the U.S., and retention at the secondary school level is common in many countries. Researchers often use regression discontinuity (RD) methods to study such policies, leveraging strict performance cutoffs as an instrument to estimate the Local Average Treatment Effect (LATE) of retention on student achievement. In this paper, we document a likely threat to the internal validity of these studies. Examining two cohorts of Michigan students, we find that being flagged for retention increases reading performance by roughly 0.05 SD, a modest but meaningful impact. However, because being flagged increases the likelihood of actually being retained by only 3.4 percentage points, the implied effect of retention itself under standard assumptions would be an implausibly large 1.3 SD. Survey evidence suggests that flagged students receive more intensive reading support even if they are not retained, a violation of the exclusion restriction. Moreover, we estimate similar effects in districts that did not retain <em>any</em> students. These results raise concerns about potential bias in previously estimated retention effects and highlight the importance of carefully considering exclusion assumptions in analyses of multifaceted education interventions.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105534"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145665454","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
Social influence and carbon dioxide mitigation 社会影响和二氧化碳减排
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-24 DOI: 10.1016/j.jpubeco.2025.105558
Jayant Vivek Ganguli, Friederike Mengel
{"title":"Social influence and carbon dioxide mitigation","authors":"Jayant Vivek Ganguli,&nbsp;Friederike Mengel","doi":"10.1016/j.jpubeco.2025.105558","DOIUrl":"10.1016/j.jpubeco.2025.105558","url":null,"abstract":"<div><div>We investigate the potential of social influence to increase people’s willingness to mitigate their carbon impact. In a large-scale online experiment consisting of two waves of data collection participants are given the choice to spend any share of a 10 GBP endowment on mitigation. If a wave-1 participant is told that their (anonymized) choice will be observed by a wave-2 participant <em>before</em> that participant makes their choice, then the wave-1 participant’s willingness to mitigate (WTM) increases by about <span><math><mn>17</mn><mspace></mspace><mi>%</mi></math></span>. This is not the case if their choice is observed by the wave-2 participant <em>after</em> that participant has already made their choice, which demonstrates that it is indeed the possibility of influence and not only observability that matters. Increasing influence at the extensive margin, i.e. increasing the number of wave-2 participants observing the choice, does not increase WTM. We also elicit beliefs and find that most participants overestimate how much influence they have.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105558"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145840550","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
The devil is in the details: Heterogeneous effects of the German minimum wage on working hours and minijobs 细节决定成败:德国最低工资对工作时间和迷你工作的影响不尽相同
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2026-01-01 Epub Date: 2025-12-16 DOI: 10.1016/j.jpubeco.2025.105540
Mario Bossler , Ying Liang , Thorsten Schank
{"title":"The devil is in the details: Heterogeneous effects of the German minimum wage on working hours and minijobs","authors":"Mario Bossler ,&nbsp;Ying Liang ,&nbsp;Thorsten Schank","doi":"10.1016/j.jpubeco.2025.105540","DOIUrl":"10.1016/j.jpubeco.2025.105540","url":null,"abstract":"<div><div>Germany introduced a national minimum wage in 2015. While prior studies find limited effects on overall employment, we go into detail and examine its impact on working hours and minijobs. The minimum wage significantly reduces inequality in hourly and monthly wages. While average working hours remain stable, minijobbers experience notable cuts in working hours, which can be explained by the institutional context shaping the effects of the minimum wage. Employment in regular jobs remains unaffected, but minijobs decline, driven by transitions into both regular jobs and non-employment. The latter implies an employment elasticity of <span><math><mo>−</mo><mn>0.16</mn></math></span> for minijob employment. Following the first major minimum wage increase in 2022, we reveal a reduction in working hours that is not limited to minijobs, corresponding to an employment volume elasticity of <span><math><mo>−</mo><mn>0.38</mn></math></span>.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"253 ","pages":"Article 105540"},"PeriodicalIF":3.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145790996","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
The role of unrealized gains and borrowing in the taxation of the rich 未实现收益和借款在富人税收中的作用
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 DOI: 10.1016/j.jpubeco.2025.105518
Edward Fox , Zachary Liscow
{"title":"The role of unrealized gains and borrowing in the taxation of the rich","authors":"Edward Fox ,&nbsp;Zachary Liscow","doi":"10.1016/j.jpubeco.2025.105518","DOIUrl":"10.1016/j.jpubeco.2025.105518","url":null,"abstract":"<div><div>As deficits rise and concerns about tax avoidance by the rich increase, we study how unrealized gains and borrowing affect Americans’ income taxes. We have four main findings: First, measuring “economic income” as currently-taxed income plus new unrealized gains, the income tax base captures 60 % of economic income of the top 1 % of wealth-holders (and 71 % adjusting for inflation) and the vast majority of income for lower wealth groups. Second, adjusting for unrealized gains substantially lessens the degree of progressivity in the income tax, although it remains largely progressive. Third, we quantify for the first time the amount of borrowing across the full wealth distribution. Focusing on the top 1 %, while total borrowing is substantial, new borrowing each year is fairly small (1–2 % of economic income) compared to their new unrealized gains, suggesting that “buy, borrow, die” is not a dominant tax avoidance strategy for the rich. Fourth, consumption is less than liquid income for rich Americans, partly because the rich have a large amount of liquid income, and partly because their savings rates are high, suggesting that the main tax avoidance strategy of the super-rich is “buy, <em>save</em>, die.”</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105518"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145684283","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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