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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 : 2025-11-01 Epub 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":"2025-11-01","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
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 : 2025-11-01 Epub 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":"2025-11-01","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
Paying moms to stay home: Short and long run effects on parents and children 花钱让妈妈呆在家里：对父母和孩子的短期和长期影响
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-11-01 Epub Date: 2025-10-30 DOI: 10.1016/j.jpubeco.2025.105496
Jonathan Gruber , Tuomas Kosonen , Kristiina Huttunen
{"title":"Paying moms to stay home: Short and long run effects on parents and children","authors":"Jonathan Gruber ,&nbsp;Tuomas Kosonen ,&nbsp;Kristiina Huttunen","doi":"10.1016/j.jpubeco.2025.105496","DOIUrl":"10.1016/j.jpubeco.2025.105496","url":null,"abstract":"<div><div>We study the impacts of the Finnish Home Care Allowance (HCA) for mothers who stay at home with children that are under age of three. We use regional and over time variation to show that the HCA decreases maternal employment in both the short and long term. The effects are large enough to explain the relatively high short-term child penalty in Finland. HCA negatively affects the early childhood cognitive test results of children, decreases enrollment in high school, and increases youth crimes. We confirm our results by studying a daycare fee reform that had the opposite effects on mothers and children.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105496"},"PeriodicalIF":3.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145418130","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 : 2025-11-01 Epub 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":"2025-11-01","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
Medical residency subsidies and physician shortages 住院医师补贴和医生短缺
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-11-01 Epub Date: 2025-10-31 DOI: 10.1016/j.jpubeco.2025.105494
Cici McNamara , Mayra Pineda-Torres
{"title":"Medical residency subsidies and physician shortages","authors":"Cici McNamara ,&nbsp;Mayra Pineda-Torres","doi":"10.1016/j.jpubeco.2025.105494","DOIUrl":"10.1016/j.jpubeco.2025.105494","url":null,"abstract":"<div><div>We quantify the impact of federal subsidies for graduate medical education on primary care physician (PCP) supply by examining the impact of Section 5503 of the Affordable Care Act, which increased the number of residents that teaching hospitals in rural and high-need areas could receive subsidies for training. Instrumenting for selection into the program using its eligibility criteria, we find that the provision increased both recruitment of residents into primary care and time spent at teaching hospitals in high-need areas, resulting in a 4.1 % increase in PCP supply.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105494"},"PeriodicalIF":3.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145418027","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 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 : 2025-11-01 Epub 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":"2025-11-01","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
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 : 2025-11-01 Epub 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":"2025-11-01","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
Patronage and pollution abatement 惠顾及减少污染
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-11-01 DOI: 10.1016/j.jpubeco.2025.105519
Yin Chu , J. Scott Holladay , Xian-Liang Tian
{"title":"Patronage and pollution abatement","authors":"Yin Chu ,&nbsp;J. Scott Holladay ,&nbsp;Xian-Liang Tian","doi":"10.1016/j.jpubeco.2025.105519","DOIUrl":"10.1016/j.jpubeco.2025.105519","url":null,"abstract":"<div><div>Recent research suggests that personalized, reciprocal ties within political hierarchies, often described as patronage connections or patron-client networks, can enhance local economic growth. We provide evidence that such informal ties may also facilitate progress on secondary policy objectives: connections between Chinese city and provincial leaders contribute to emissions reductions. To identify these connections, we employ a past-promotion-based method and leverage the reshuffling of both city and provincial leaders. We instrument for patronage using the relative tenure of provincial and city officials. Our analysis focuses on China’s Eleventh Five-Year Plan (2006–2010), which assigned emissions reductions targets to provinces but delegated enforcement to local officials. We present both firm-level and city-level evidence that emissions declined more rapidly in cities where the local leader was connected to the provincial superior. Firms in cities with connected leaders reduced emissions by approximately 10% more than those in unconnected cities. The cleanup is concentrated among foreign and domestically owned private firms and the primary driver is reduced emissions intensity at existing firms. Our findings suggest that alignment through patronage can help mitigate principal-agent problems across government hierarchies in the pursuit of secondary policy objectives.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105519"},"PeriodicalIF":3.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145418129","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
An inverse-Ramsey tax rule 逆拉姆齐税收规则
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-11-01 DOI: 10.1016/j.jpubeco.2025.105501
Luca Micheletto , Dylan T. Moore , Daniel Reck , Joel Slemrod
{"title":"An inverse-Ramsey tax rule","authors":"Luca Micheletto ,&nbsp;Dylan T. Moore ,&nbsp;Daniel Reck ,&nbsp;Joel Slemrod","doi":"10.1016/j.jpubeco.2025.105501","DOIUrl":"10.1016/j.jpubeco.2025.105501","url":null,"abstract":"<div><div>Traditional optimal commodity tax analysis, dating back to Ramsey (1927), prescribes that to maximize welfare one should impose higher taxes on goods with lower demand elasticities. Yet policy makers do not stress minimizing efficiency costs as a desideratum. In this note we revisit the commodity tax problem, and show that the attractiveness of the Ramsey inverse-elasticity prescription can itself be inverted if the tax system is chosen – or at least strongly influenced – by taxpayers who are overly confident of their ability, relative to others, to substitute away from taxed goods.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"251 ","pages":"Article 105501"},"PeriodicalIF":3.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145418128","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
An efficiency case for equity-based school priorities 以公平为基础的学校优先级的效率案例
IF 3.4 1区 经济学
Journal of Public Economics Pub Date : 2025-10-01 Epub Date: 2025-09-11 DOI: 10.1016/j.jpubeco.2025.105441
Damon Clark , Stephen Coate
{"title":"An efficiency case for equity-based school priorities","authors":"Damon Clark ,&nbsp;Stephen Coate","doi":"10.1016/j.jpubeco.2025.105441","DOIUrl":"10.1016/j.jpubeco.2025.105441","url":null,"abstract":"<div><div>Many school districts operate “school choice\" or “open enrollment\" programs that give parents a choice of school. The popular schools in these districts are often oversubscribed, so districts must decide which applicants receive priority at these schools. Typically, districts give priority to students who live close to these schools or allocate by random lottery. However, to provide more equitable access to popular schools and to reduce school segregation, some districts prioritize students based on socio-economic status (e.g., favoring students from less-affluent neighborhoods). This paper shows that, despite their effects on transportation costs, these equity-based priorities can increase efficiency in the sense of raising aggregate welfare. They do this by facilitating better matches of students to schools.</div></div>","PeriodicalId":48436,"journal":{"name":"Journal of Public Economics","volume":"250 ","pages":"Article 105441"},"PeriodicalIF":3.4,"publicationDate":"2025-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145050366","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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