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Do gender board quotas matter for working mothers? Evidence from state-owned firms in Italy 董事会性别比例对职场母亲有影响吗？来自意大利国有企业的证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-19 DOI: 10.1016/j.jpubeco.2025.105520
Agata Maida , Andrea Weber
{"title":"Do gender board quotas matter for working mothers? Evidence from state-owned firms in Italy","authors":"Agata Maida ,&nbsp;Andrea Weber","doi":"10.1016/j.jpubeco.2025.105520","DOIUrl":"10.1016/j.jpubeco.2025.105520","url":null,"abstract":"<div><div>In developed countries, the absence of family friendly workplace policies is seen as an important driver of low fertility rates. In this paper we examine whether the introduction of gender quota on boards of directors indirectly lead to an increase in fertility and improvements of careers of young mothers working in companies subject to the quota. We exploit the introduction of an Italian law mandating a strict gender quota on the boards of state-owned enterprises (SOEs) in 2013 and leverage matched administrative data on firms and employees from 2008 to 2019. Using a triple-difference-in-differences design, we show that the law substantially increased female board representation. But we find no significant effects on fertility proxied by mandatory maternity leaves, post-childbirth retention, parental leave uptake, or wage penalties following maternity. Overall, the results suggest that while gender quotas successfully diversify leadership, they do not, in isolation, transform workplace practices or mitigate structural disadvantages faced by working mothers.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105520"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145569595","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
Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income 跨国企业利润的会计处理：国外关联公司收入的重复计算和错误归属
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-11 DOI: 10.1016/j.jpubeco.2025.105512
Jennifer Blouin , Leslie Robinson
{"title":"Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income","authors":"Jennifer Blouin ,&nbsp;Leslie Robinson","doi":"10.1016/j.jpubeco.2025.105512","DOIUrl":"10.1016/j.jpubeco.2025.105512","url":null,"abstract":"<div><div>Given the perception that multinational enterprises (MNEs) engage in extensive tax planning, ending base erosion and profit shifting activity is a priority on many national agendas. Yet the actual level of such activity is subject to debate. In this paper, we provide guidance on how to accurately measure country-level MNE income using the datasets commonly used in research on profit shifting. This issue is of global concern, as any economic data that reports profits by jurisdiction must use an established accounting method to report the activity of the MNEs’ indirectly owned foreign affiliates. We explain how the accounting method could lead a researcher to double count income or to attribute it to the wrong jurisdiction. Such errors not only affect measures of the MNEs’ country-level profits, but also bias researchers’ estimates of the sensitivity of income to taxes. Although we focus our analysis on data from the U.S. Bureau of Economic Analysis (BEA), we illustrate the consequences of such mismeasurement across a variety of studies relying on a variety of data sources.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105512"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145520903","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
Party politics, inter-jurisdictional cooperation and law enforcement: Evidence from Mexico 政党政治、跨司法管辖区合作与执法：来自墨西哥的证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-03 DOI: 10.1016/j.jpubeco.2025.105513
Emilio Depetris-Chauvin , Ruben Durante , Emilio Gutierrez
{"title":"Party politics, inter-jurisdictional cooperation and law enforcement: Evidence from Mexico","authors":"Emilio Depetris-Chauvin ,&nbsp;Ruben Durante ,&nbsp;Emilio Gutierrez","doi":"10.1016/j.jpubeco.2025.105513","DOIUrl":"10.1016/j.jpubeco.2025.105513","url":null,"abstract":"<div><div>We study how partisan politics affect inter-jurisdictional cooperation and public good provision in federal systems. We focus on law enforcement in Mexico, a country marked by high violent crime and strong partisan cleavages. Using a Regression Discontinuity Design in close municipal elections, we show that municipalities where the party in power in most neighbors barely won are more likely to cooperate with their neighbors on law enforcement than those where it barely lost, especially during periods of widespread violence. Such cooperation, in turn, improves crime prevention and significantly reduces homicide rates, with effects increasing the more neighbors are governed by the same party. These results hold regardless of party identity, incumbency, or cooperation with federal or state authorities. Overall, our findings indicate that while horizontal cooperation can improve local public goods in the presence of geographical spillovers, partisan divisions may hinder this process.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105513"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145428681","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
Tax policy and business entry 税收政策和业务进入
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-20 DOI: 10.1016/j.jpubeco.2025.105537
Ian Sapollnik , Dustin Swonder
{"title":"Tax policy and business entry","authors":"Ian Sapollnik ,&nbsp;Dustin Swonder","doi":"10.1016/j.jpubeco.2025.105537","DOIUrl":"10.1016/j.jpubeco.2025.105537","url":null,"abstract":"<div><div>This paper measures the effects of state corporate and personal income tax reforms on business entry using an event study research design. We focus on reforms that do not coincide with federal tax changes, are preceded and followed by stable tax policy, and substantially change tax burdens. Corporate tax reforms cause meaningful changes in business entry: we measure a 5-year elasticity of 2.7 with respect to the net-of-tax rate. This is driven by large effects of tax cuts. Corporate tax cuts also reduce the predicted growth potential of entrants. We do not find strong evidence of cross-border spillovers, and find no evidence that personal income tax reforms affect business entry.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105537"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145569598","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
Combating cross-border externalities: Evidence from China’s inter-provincial ecological compensation initiatives 应对跨境外部性：来自中国省际生态补偿举措的证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-10 DOI: 10.1016/j.jpubeco.2025.105495
Shiyi Chen , Joshua Graff-Zivin , Huanhuan Wang , Jiaxin Xiong
{"title":"Combating cross-border externalities: Evidence from China’s inter-provincial ecological compensation initiatives","authors":"Shiyi Chen ,&nbsp;Joshua Graff-Zivin ,&nbsp;Huanhuan Wang ,&nbsp;Jiaxin Xiong","doi":"10.1016/j.jpubeco.2025.105495","DOIUrl":"10.1016/j.jpubeco.2025.105495","url":null,"abstract":"<div><div>We examine China’s Ecological Compensation Initiative (ECI), which facilitates cross-provincial payments to reduce pollution in the Xin’an River. Using firm-level data, we find the policy significantly reduced upstream emissions, especially among firms closer to the river’s boundary. The ECI also increased firm exits and reduced new entries. A cost-benefit analysis shows that both upstream and downstream provinces benefited, as did the central government, supporting the ECI’s long-term feasibility and durability. Evidence from similar later programs highlights the ECI’s broader relevance, suggesting that well-designed compensation schemes can effectively address cross-jurisdictional environmental externalities.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105495"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145520905","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
Dynamics of evasion around tax thresholds: Evidence from Indian firms 规避税收门槛的动态：来自印度公司的证据
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-27 DOI: 10.1016/j.jpubeco.2025.105535
Keshav Choudhary , Bhanu Gupta
{"title":"Dynamics of evasion around tax thresholds: Evidence from Indian firms","authors":"Keshav Choudhary ,&nbsp;Bhanu Gupta","doi":"10.1016/j.jpubeco.2025.105535","DOIUrl":"10.1016/j.jpubeco.2025.105535","url":null,"abstract":"<div><div>How do firms respond to size-based thresholds when dynamic responses matter? Using the context of an Indian revenue-based tax registration threshold that selectively affected some firms, coupled with administrative tax data, we examine how firm growth responds to a threshold. We find that firms respond by slowing down growth in reported revenue below the threshold by around 14 percentage points or roughly 42 % of average growth. A lack of corresponding change in reported costs suggests an evasion response rather than a real response by firms. We show that an increase in audit probability on crossing the threshold, rather than an increase in tax liability or compliance costs is the likely reason for firm slowdown. We rationalize our empirical findings by modifying the standard Allingham-Sandmo model of evasion to a dynamic setting. We use this framework to calculate deadweight loss due to a threshold when dynamic responses are relevant and find that the welfare cost can be substantial in the long run.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105535"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145615157","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
Mortgages, Subways and Automobiles 抵押贷款，地铁和汽车
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-21 DOI: 10.1016/j.jpubeco.2025.105522
Sumit Agarwal , Yeow Hwee Chua , Pulak Ghosh , Soumya Kanti Ghosh , Liuyang She
{"title":"Mortgages, Subways and Automobiles","authors":"Sumit Agarwal ,&nbsp;Yeow Hwee Chua ,&nbsp;Pulak Ghosh ,&nbsp;Soumya Kanti Ghosh ,&nbsp;Liuyang She","doi":"10.1016/j.jpubeco.2025.105522","DOIUrl":"10.1016/j.jpubeco.2025.105522","url":null,"abstract":"<div><div>We examine how sustainable infrastructure investments affect household financial outcomes by studying the impact of subway expansions on mortgage repayment behavior in Delhi, India. Using administrative data from one of India’s largest mortgage lenders, we find that households in postal codes with newly opened stations experience a 4.42% decline in mortgage delinquency rate and a 1.38% increase in prepayment rate. Evidence from vehicle registration records suggests that these improvements are driven by reduced automobile reliance, with vehicle spending falling by 6.52%. The effects are most pronounced among financially constrained households, who cut back on low-quality vehicle purchases and exhibit the greatest gains in repayment performance.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105522"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145569597","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 unexpected delays in periodic payments on consumption 定期付款的意外延迟对消费的影响
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-17 DOI: 10.1016/j.jpubeco.2025.105523
Michael Gelman , Zachary Orlando , Dhiren Patki
{"title":"The impact of unexpected delays in periodic payments on consumption","authors":"Michael Gelman ,&nbsp;Zachary Orlando ,&nbsp;Dhiren Patki","doi":"10.1016/j.jpubeco.2025.105523","DOIUrl":"10.1016/j.jpubeco.2025.105523","url":null,"abstract":"<div><div>We study how unexpected delays in periodic payments affect spending behavior. Our empirical approach uses transaction-level data on income and spending and exploits quasi-random delays in the receipt of unemployment insurance (UI) benefits. Spending drops by about half of the loss in income that occurs while individuals wait for UI benefits, revealing the value of periodic payments for liquidity-constrained individuals. Once delayed payments are received as lump sums, individuals reallocate spending toward less commonly purchased big-ticket categories that are dominated by durables.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105523"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145569596","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
Air pollution and workplace accidents: Evidence and implications 空气污染和工作场所事故：证据和影响
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-26 DOI: 10.1016/j.jpubeco.2025.105539
Alessandro Palma , Domenico Depalo , Gabriele Curci
{"title":"Air pollution and workplace accidents: Evidence and implications","authors":"Alessandro Palma ,&nbsp;Domenico Depalo ,&nbsp;Gabriele Curci","doi":"10.1016/j.jpubeco.2025.105539","DOIUrl":"10.1016/j.jpubeco.2025.105539","url":null,"abstract":"<div><div>We estimate the impact of air pollution on workplace accidents and permanent disabilities in Italy, a setting characterized by stringent air pollution and work safety regulations. Using daily administrative data between 2014 and 2018, we leverage winter heating regulations and atmospheric dynamics to address the endogeneity of air pollution generation and exposure. We find an elasticity of accidents with respect to particulate matter (PM<sub>10</sub>) of 0.12 and estimate no effect of pollution on disabilities. Using age groups as a proxy for work experience, we find larger impacts for less experienced workers. Increasing PM<sub>10</sub> by 10 µ g/m<sup>3</sup> would raise the average cost of an accident by 78 euros (7.3 %); employers bear 60 % of this cost, and public insurers bear 40 %.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105539"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145615155","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
Crowding out crowd support? Substitution between formal and informal insurance 排挤人群的支持？正式保险和非正式保险之间的替代
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-12-01 Epub Date: 2025-11-11 DOI: 10.1016/j.jpubeco.2025.105499
Kyle Coombs
{"title":"Crowding out crowd support? Substitution between formal and informal insurance","authors":"Kyle Coombs","doi":"10.1016/j.jpubeco.2025.105499","DOIUrl":"10.1016/j.jpubeco.2025.105499","url":null,"abstract":"<div><div>Interpersonal gifts and loans play an underexplored informal insurance role in high-income countries, posing challenges for social insurance policy design. I examine informal support via person-to-person (P2P) payment platforms using a survey-linked administrative bank transaction dataset covering low-income US users with job loss. Event study estimates show average monthly P2P inflows increase by 1.1 % of lost income one month after job loss before returning to baseline over 10 months. Single mothers receive the largest increases, as do those with high prior earnings or those living in high-income areas. Exploiting three plausibly exogenous changes to federal pandemic UI policy, I estimate that an additional dollar of UI benefits crowds out at most $0.05 of informal transfers. These results imply that UI can raise welfare by pooling risk across networks without reducing within-network risk pooling through informal insurance.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"252 ","pages":"Article 105499"},"PeriodicalIF":3.4,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145520902","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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