Fiscal StudiesPub Date : 2024-10-11DOI: 10.1111/1475-5890.12395
Jongmin Shon, Yilin Hou
{"title":"Behavioural patterns of leaders versus followers in setting local sales tax policy","authors":"Jongmin Shon, Yilin Hou","doi":"10.1111/1475-5890.12395","DOIUrl":"https://doi.org/10.1111/1475-5890.12395","url":null,"abstract":"<p>Sales tax has been a popular revenue source for local governments in 38 US states. In this fiscal climate, both horizontal and vertical tax competition are frequently observed. Local governments are concerned about adverse impacts thereof on their revenue as mobile shoppers react to tax rate changes by purchasing in lower-tax jurisdictions. So far, few studies have accounted for potential endogeneity in the behavioural patterns of leaders versus followers in setting local sales tax policy. Using a 40-year panel dataset from Texas, this study identifies leader municipalities in changing sales tax rates and examines how municipalities asymmetrically respond to multi-tiered rate changes. The findings depict a crowding-out story in vertical tax competition and reveal crowding-in effects in horizontal competition, with leader municipalities immune to both effects.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 2","pages":"281-296"},"PeriodicalIF":2.2,"publicationDate":"2024-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144299751","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}
Fiscal StudiesPub Date : 2024-10-07DOI: 10.1111/1475-5890.12392
Grace Armijos Bravo, Judit Vall Castelló
{"title":"Job competition in civil service public exams and sick leave behaviour","authors":"Grace Armijos Bravo, 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, Georgios Gatopoulos, Niki Kalavrezou, Antonis Mavropoulos, Grigoris Pavlou, 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, Tullio Jappelli, Immacolata Marino, 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}
Fiscal StudiesPub Date : 2024-10-02DOI: 10.1111/1475-5890.12382
Martin Halla, Andrea Weber
{"title":"Persistent low inequality despite compositional shifts in Austria","authors":"Martin Halla, 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}
Fiscal StudiesPub Date : 2024-10-02DOI: 10.1111/1475-5890.12389
Maximilian Blömer, Elena Herold, Max Lay, Andreas Peichl, Ann-Christin Rathje, Paul Schüle, Anne Steuernagel
{"title":"Labour market trends and income inequality in Germany, 1983–2020","authors":"Maximilian Blömer, Elena Herold, Max Lay, Andreas Peichl, Ann-Christin Rathje, Paul Schüle, 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}
Fiscal StudiesPub Date : 2024-10-02DOI: 10.1111/1475-5890.12388
Brindusa Anghel, Laura Hospido, Julio Ortega, Ana V. Regil
{"title":"To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain","authors":"Brindusa Anghel, Laura Hospido, Julio Ortega, Ana V. Regil","doi":"10.1111/1475-5890.12388","DOIUrl":"https://doi.org/10.1111/1475-5890.12388","url":null,"abstract":"<p>This paper offers a descriptive overview of the evolution of individual earnings and household income inequality in Spain over the last two decades. During this period, there has been a noteworthy increase in the level of education of the working-age population (aged 25–60) along with a rise in female labour force participation. Substantial changes have also occurred in household size and composition, with reductions in marriage and cohabitation, in particular among lower-educated groups. These changes have a direct impact on the distribution of individual earnings and household income and, therefore, the evolution of inequality. Fluctuations in inequality, however, primarily moved with the business cycle. After a period of decreasing inequality during the mid-1990s expansion, the 2008 global financial crisis led to sharp rises in both earnings and income inequality that peaked around 2014. After that, both unemployment and inequality decreased, except for the transitory surge during the COVID-19 pandemic. By 2022, inequality indicators have almost returned to pre-2008 levels.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"415-428"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12388","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404210","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}
Fiscal StudiesPub Date : 2024-10-02DOI: 10.1111/1475-5890.12394
Patrick Bennett, Kelly Foley, David A. Green, Kjell G. Salvanes
{"title":"Education and inequality: an international perspective","authors":"Patrick Bennett, Kelly Foley, David A. Green, Kjell G. Salvanes","doi":"10.1111/1475-5890.12394","DOIUrl":"https://doi.org/10.1111/1475-5890.12394","url":null,"abstract":"<p>In this paper, we summarise the existing literature and present new empirical evidence in order to address the questions of whether educational expansion is an effective tool for reducing inequality and whether some educational systems have better associations with lower inequality and others worse. We argue that – depending on the form the policies take, on the extent of intergenerational correlations in income and on the levers of educational access – policies that aim at increasing education are not necessarily beneficial in the sense of reducing inequality. Differential impacts of different systems by gender are particularly striking.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"429-454"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12394","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404211","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}
Fiscal StudiesPub Date : 2024-10-02DOI: 10.1111/1475-5890.12386
Egbert Jongen, Jim Been, Koen Caminada, Heike Vethaak
{"title":"Labour market and income inequalities in the Netherlands, 1977–2022","authors":"Egbert Jongen, Jim Been, Koen Caminada, Heike Vethaak","doi":"10.1111/1475-5890.12386","DOIUrl":"https://doi.org/10.1111/1475-5890.12386","url":null,"abstract":"<p>We study how changes in labour market outcomes and household composition translate into changes in household incomes in the Netherlands over the period 1977–2022. During this period, the Netherlands witnessed a vast increase in female employment and earnings. This was also the key driver of household income growth. Male employment hardly changed, and male earnings growth was limited, and hence contributed little to household income growth. The increase in employment and earnings was the most pronounced for lower-educated women and women with relatively low earnings. The resulting drop in earnings inequality among women also put a drag on the rise in household income inequality, together with an increase in social benefits and a reduction in taxes for the bottom of the household income distribution. However, overall there was still a small increase in disposable household income inequality because inequality in male earnings increased, with earnings falling in real terms for men with low earnings and rising somewhat for men with high earnings. Furthermore, the proportion of singles increased, in particular among low-earning men and women, and assortative matching on earnings in couples increased. We further show that despite still having relatively low household income inequality overall, a large gap remains between immigrants and natives.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"343-357"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12386","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404415","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}
Fiscal StudiesPub Date : 2024-10-02DOI: 10.1111/1475-5890.12391
Carlos Oliveira
{"title":"Income and wage inequality in democratic Portugal, 1974–2020","authors":"Carlos Oliveira","doi":"10.1111/1475-5890.12391","DOIUrl":"https://doi.org/10.1111/1475-5890.12391","url":null,"abstract":"<p>This paper investigates the evolution of income and wage inequality in Portugal from the 1974 democratic revolution up to 2020, drawing on a series of administrative records, survey data and aggregate statistics. Over this period, Portugal consistently ranked among the most unequal nations in the developed world. The transition from a deeply unequal dictatorial regime, in the wake of the 1974 revolution, brought about substantial redistribution. However, since the 1980s, income and wage inequality followed an arc-shaped trajectory. There was a sharp rise in inequality from the early 1980s to the mid-1990s, which, in just eight years, outpaced the infamous US growth in wage inequality of the last five decades. Then, there was stability at high levels until the mid-2000s. Finally, there was a sharp decline in inequality until 2020, which halved both the gender wage gap and the college wage premium. Changes related to the supply and demand for education/skills emerged as key drivers of inequality dynamics. Institutional and political forces were especially relevant in reducing inequality during the transition to democracy and, more recently, with the rising importance of the minimum wage and collective bargaining.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 3","pages":"393-414"},"PeriodicalIF":2.2,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142404440","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}