Fiscal Studies最新文献

{"title":"A symposium on poverty, the safety net and child development: preface","authors":"Monica Costa Dias, Emma Tominey, Vivian Zhao","doi":"10.1111/1475-5890.12405","DOIUrl":"https://doi.org/10.1111/1475-5890.12405","url":null,"abstract":"<p>Recent rises in the cost of living, combined with increasingly tight public budgets that pressure governments into cutting welfare spending, have renewed attention to the plights of disadvantaged families and the potential long-term consequences of living in poverty during childhood. These concerns are justified by mounting empirical evidence showing that the health, education and future labour market outcomes of children are strongly associated with the financial resources of their parental families. Yet, evidence on the extent to which income or poverty affects child outcomes remains scarce. On the policy side, the consequences of growing up in poverty and the role of the safety net in attenuating long-lasting disadvantage is a matter that attracts huge attention. Many have argued that those policies can be self-financing, by supporting the healthy childhood experiences and the formation of skills that promote successful educational and labour market trajectories.</p><p>In practice, researchers aiming to quantify the causal impact of parental financial resources and of public transfers to families with children face serious challenges. One issue is that variation in financial resources across families is associated with variation in many other family characteristics, including the skills and preferences of parents, making it difficult to disentangle the roles played by different aspects of family life. Moreover, income variation can take many forms, and it is not clear that all carry the same impacts. For instance, some families are permanently more affluent than others, and may plan accordingly for persistently higher levels of investment in children. That certainty and time consistency in investments may be valuable in themselves. In some cases, families may experience transitory changes in income that induce unexpected changes in child investment. The impacts of those shocks for child development may depend on the characteristics of the child, the family and the social or institutional environments. Public transfers to disadvantaged families often come with strings attached such as work requirements for mothers, or may be associated with stigma. All those can interfere with their impacts on children.</p><p>This symposium revises our current understanding of the long-lasting consequences of child poverty, and of the role of the safety net for protecting disadvantaged children in high-income economies. This is an especially good time to take stock of what has been learned so far as public transfers increasingly contribute to keep children out of poverty. Figure 1 illustrates this point for the UK. It plots the recent evolution of child poverty rates in lone-parent and dual-adult parent households using two measures: household disposable income, represented by the solid lines, and household income excluding income from benefits, represented by the dotted lines. It shows that, when benefits are excluded from family income, poverty rates among","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 1","pages":"5-7"},"PeriodicalIF":2.2,"publicationDate":"2025-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12405","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143865712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Theoretical and empirical perspectives on the link between poverty, parenting and children's outcomes","authors":"Pedro Carneiro,&nbsp;Sarah Cattan,&nbsp;Henrique Neves","doi":"10.1111/1475-5890.12404","DOIUrl":"https://doi.org/10.1111/1475-5890.12404","url":null,"abstract":"<p>In this paper we examine different channels through which poverty affects child outcomes, as well as the evidence regarding the magnitude of their impacts. We begin by discussing the family investment model, which highlights the constraints that poverty or lack of income pose on a family's ability to purchase goods or services that contribute to the child's overall development, and the family stress model, which emphasises the emotional toll that experiencing poverty can have on parents and (directly and indirectly) on children. We then devote special attention to a more recent perspective on the family stress model, originating at the intersection of cognitive and developmental psychology and behavioural economics, which posits that another pathway through which poverty-induced stress can affect family well-being is through the effect of poverty on parental cognitive functioning.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 1","pages":"9-35"},"PeriodicalIF":2.2,"publicationDate":"2025-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12404","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143865713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Has COVID-19 vaccination success increased the marginal willingness to pay taxes?","authors":"José María Durán-Cabré,&nbsp;Alejandro Esteller-Moré,&nbsp;Leonzio Rizzo,&nbsp;Riccardo Secomandi","doi":"10.1111/1475-5890.12398","DOIUrl":"https://doi.org/10.1111/1475-5890.12398","url":null,"abstract":"<p>The COVID-19 vaccination campaign can be regarded as a public-sector success story. Given the shock caused by the pandemic, the highly visible and successful response of the public authorities in rolling out the vaccination might have elicited an increase in public trust. We test whether the vaccination process increased the marginal willingness to pay taxes (MWTP). Taking advantage of the different paths taken by the vaccination roll-out in Spain, we employ a difference-in-differences empirical strategy, complemented by an event study, to infer causality running from vaccination coverage to MWTP. We find an increase in MWTP caused by the good governance of the vaccination campaign.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 1","pages":"125-137"},"PeriodicalIF":2.2,"publicationDate":"2025-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12398","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143865915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The safety net and child health and well-being: evidence from the United States and the United Kingdom","authors":"Anna Aizer,&nbsp;Adriana Lleras-Muney","doi":"10.1111/1475-5890.12397","DOIUrl":"https://doi.org/10.1111/1475-5890.12397","url":null,"abstract":"<p>Children are often a major beneficiary of social safety net programmes because they have higher rates of poverty. We review the evidence on whether, and to what extent, safety net spending via cash and in-kind benefits (nutrition, early childhood education, housing and health care) affects child health and well-being and, ultimately, children's income in adulthood. We also consider how recent changes to the safety net in the United States and the United Kingdom may affect child outcomes. We conclude that the safety net can and does help children who are growing up in poverty, with positive long-term gains, especially among the most disadvantaged. While there is some evidence that parents may change their behaviours in response to incentives to maintain eligibility for safety net programmes, these changes appear small and, on net, children appear to be better off as a result of these programmes. A comprehensive study of the impact of the generosity and structure of the safety net on child outcomes and intergenerational mobility remains for future research.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 1","pages":"37-63"},"PeriodicalIF":2.2,"publicationDate":"2024-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143865654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada","authors":"Katherine Michelmore","doi":"10.1111/1475-5890.12396","DOIUrl":"https://doi.org/10.1111/1475-5890.12396","url":null,"abstract":"<p>Over the last several decades, there have been historic shifts in the structure of cash transfer programmes in Western, developed countries, including the United States, the United Kingdom and Canada. For all three of these countries, the turn of the 21^st century marked a shift away from unconditional cash transfer programmes, such as traditional cash welfare, towards an emphasis on benefits that encourage or require work. In this paper, I review the evidence on the impact of tax credits on child outcomes, focusing on what is known about child-oriented tax credits in the US (i.e. earned income tax credit and child tax credit), the UK (i.e. working families’ tax credit, child tax credit and working tax credit) and Canada (i.e. Canada child tax benefit, national child benefit and Canada child benefit). Overwhelmingly, the evidence from these three countries suggests that tax credits have positive impacts on children for a host of different outcomes, including infant birthweight, childhood health and achievement, educational attainment, wages, and poverty in adulthood. While there is a large, growing body of evidence on the impact of these tax credits on children, future work should further investigate the precise mechanisms through which tax credits affect child outcomes, the characteristics of children most affected by these credits, and the importance of how frequently the credits are distributed.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 1","pages":"65-90"},"PeriodicalIF":2.2,"publicationDate":"2024-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12396","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143865652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Job competition in civil service public exams and sick leave behaviour","authors":"Grace Armijos Bravo,&nbsp;Judit Vall Castelló","doi":"10.1111/1475-5890.12392","DOIUrl":"https://doi.org/10.1111/1475-5890.12392","url":null,"abstract":"<p>In several countries, a traditional public exam system is the way to secure a job in the civil service. In this setting, candidates have to take and pass exams that involve studying large quantities of material, and this takes up a large amount of time. Candidates who are working while preparing for public exams may find it difficult to find time for both tasks. Thus, they might experience increased stress/anxiety related to the high stakes nature of the civil service recruitment process. In this paper, we investigate the impact of new openings for civil service positions on sickness absences. Using a unique administrative data set on the universe of sickness absences and civil service positions offered in Spain from 2009 to 2015, we find a significant increase in health-related absences several months before the exam date. In particular, this effect is stronger for individuals working in the educational sector as well as for calls offering a large number of positions. An important element is that our results are mostly driven by stress-related absences. To corroborate the health-related origins of our results, we use data on visits to general practitioners and specialists and show a significant deterioration in the health of public-sector workers. Our results are important from a policy perspective as they highlight the existence of important negative consequences of the civil service recruitment process that have been previously overlooked.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 1","pages":"91-123"},"PeriodicalIF":2.2,"publicationDate":"2024-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12392","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143865714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Equally poorer: inequality and the Greek debt crisis","authors":"Svetoslav Danchev,&nbsp;Georgios Gatopoulos,&nbsp;Niki Kalavrezou,&nbsp;Antonis Mavropoulos,&nbsp;Grigoris Pavlou,&nbsp;Nikolaos Vettas","doi":"10.1111/1475-5890.12384","DOIUrl":"https://doi.org/10.1111/1475-5890.12384","url":null,"abstract":"<p>In this paper, we discuss the evolution of inequality in Greece from 2004 to 2021 in light of the Greek debt crisis that led to a sharp drop in gross domestic product per capita between 2008 and 2013. While aggregate measures of income inequality, such as the Gini coefficient, suggest a marginal improvement, domestic perceptions of social fairness remain bleak. To delve deeper into this paradox, we explore additional aggregate and distributional aspects of Greece's social landscape during this period. Our analysis reveals several contributing factors: a compression of earnings, benefits and pensions; a sharp increase in social exclusion; and high inequality in access to basic public services and housing. These factors go beyond what headline inequality indices indicate, illustrating how the sovereign debt crisis and subsequent austerity measures have affected individuals differently based on their socio-economic background, while also reducing overall welfare across the Greek population. Moreover, chronic institutional inefficiencies and widening disparities in access to services and housing significantly influence perceptions of inequality and contribute negatively to the country's social cohesion.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"359-375"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Inequality trends in a slow-growing economy: Italy, 1990–2020","authors":"Daniele Checchi,&nbsp;Tullio Jappelli,&nbsp;Immacolata Marino,&nbsp;Annalisa Scognamiglio","doi":"10.1111/1475-5890.12385","DOIUrl":"https://doi.org/10.1111/1475-5890.12385","url":null,"abstract":"<p>This paper presents stylised facts on the labour supply and income inequality of individuals aged 25–55, drawn from the 1989–2020 Bank of Italy Survey of Household Income and Wealth. Over the sample period, earnings inequality has increased considerably although the gap is smaller when considered in terms of household disposable income. We investigate the possible drivers of this increase using administrative data on employees. The evidence suggests that labour market reforms implemented since the start of the 1990s are the most plausible explanation for this growth in earnings inequality. Comparison between earnings and disposable income suggests that both government and households are important for reducing inequalities.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"377-392"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12385","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Persistent low inequality despite compositional shifts in Austria","authors":"Martin Halla,&nbsp;Andrea Weber","doi":"10.1111/1475-5890.12382","DOIUrl":"https://doi.org/10.1111/1475-5890.12382","url":null,"abstract":"<p>Overall, income inequality in Austria is moderate and has been stable in recent years. However, a look at employment statistics reveals important inequality trends in the labour market. This paper highlights five important shifts in the composition of the labour force: (i) a massive increase in female labour force participation; (ii) large shifts in the distribution of education; (iii) trends towards part-time work among women as well as men; (iv) persistent gender gaps in market and non-market work of parents; and (v) an increase in labour migration with a substantial share of cross-border commuters.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"269-283"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12382","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Labour market trends and income inequality in Germany, 1983–2020","authors":"Maximilian Blömer,&nbsp;Elena Herold,&nbsp;Max Lay,&nbsp;Andreas Peichl,&nbsp;Ann-Christin Rathje,&nbsp;Paul Schüle,&nbsp;Anne Steuernagel","doi":"10.1111/1475-5890.12389","DOIUrl":"https://doi.org/10.1111/1475-5890.12389","url":null,"abstract":"<p>This study analyses the development of inequality in Germany from 1983 to 2020, focusing on labour market trends and income inequality. Using data from the German Socio-Economic Panel, we show that one of the most important trends in the German labour market in recent decades has been the increasing participation of women in the labour market. In addition, we confirm previous findings that inequality in earnings and household disposable income increased from the 1990s to 2005. Since then, inequality has not increased further despite changes in the composition of the labour force that tend to increase inequality, such as increased assortative matching and high net migration rates.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"325-342"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12389","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}