Fiscal Studies最新文献_第2页

Firm responses to an interest barrier: empirical evidence 对利益障碍的坚定回应：经验证据

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2025-02-06 DOI: 10.1111/1475-5890.12401

Jarkko Harju, Ilpo Kauppinen, Olli Ropponen

引用次数: 0

Who pays for a VAT hike at an international border? 谁为国际边境的增值税上涨买单？

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2025-02-03 DOI: 10.1111/1475-5890.12400

Emmanuel Chávez, Cristóbal Domínguez

引用次数: 0

Will childcare subsidies increase the labour supply of mothers in Ireland? 儿童保育补贴会增加爱尔兰母亲的劳动力供给吗？

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2025-01-21 DOI: 10.1111/1475-5890.12399

Karina Doorley, Dora Tuda, Luke Duggan

{"title":"Will childcare subsidies increase the labour supply of mothers in Ireland?","authors":"Karina Doorley, Dora Tuda, Luke Duggan","doi":"10.1111/1475-5890.12399","DOIUrl":"https://doi.org/10.1111/1475-5890.12399","url":null,"abstract":"We study the effect of the largest childcare subsidy scheme in Ireland, a country where, historically, mothers provided childcare and did not participate on the labour market. In 2019, the cost of full-time centre-based childcare was among the most expensive in the OECD. At the end of 2019, a means-tested childcare subsidy was introduced to improve childcare affordability, but nothing is known of the maternal labour supply effects. We model the joint decision of labour supply and childcare for lone and coupled mothers of children under six. Mothers are likely to respond to the introduction of childcare subsidies in 2019 by switching from informal childcare to formal childcare (12 percentage points), and by slightly increasing their participation in the labour market (0.5 percentage points). We simulate that recent (2023) reforms of the National Childcare Scheme, which increase the generosity and the scope of the subsidy, will increase mothers' participation by one further percentage point, but also substantially decrease the demand for informal childcare. Extending childcare subsidies to informal care (such as childminders and nannies) would decrease the demand for formal childcare and further increase maternal labour supply.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"46 2","pages":"239-259"},"PeriodicalIF":2.2,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12399","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144300433","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}

引用次数: 0

Has COVID-19 vaccination success increased the marginal willingness to pay taxes? COVID-19疫苗接种成功是否增加了边际纳税意愿？

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2025-01-15 DOI: 10.1111/1475-5890.12398

José María Durán-Cabré, Alejandro Esteller-Moré, Leonzio Rizzo, Riccardo Secomandi

引用次数: 0

The safety net and child health and well-being: evidence from the United States and the United Kingdom 安全网与儿童健康和福祉：来自美国和联合王国的证据

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-11-22 DOI: 10.1111/1475-5890.12397

Anna Aizer, Adriana Lleras-Muney

引用次数: 0

Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada 税收抵免和儿童成果：来自美国、英国和加拿大的经验教训

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-11-21 DOI: 10.1111/1475-5890.12396

Katherine Michelmore

{"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":"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 21st 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.","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}

引用次数: 0

Behavioural patterns of leaders versus followers in setting local sales tax policy 领导者与追随者在制定地方销售税政策时的行为模式

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-10-11 DOI: 10.1111/1475-5890.12395

Jongmin Shon, Yilin Hou

引用次数: 0

Job competition in civil service public exams and sick leave behaviour 公务员考试职位竞争与病假行为

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-10-07 DOI: 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":"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.","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}

引用次数: 0

Equally poorer: inequality and the Greek debt crisis 同样贫穷：不平等与希腊债务危机

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-10-02 DOI: 10.1111/1475-5890.12384

Svetoslav Danchev, Georgios Gatopoulos, Niki Kalavrezou, Antonis Mavropoulos, Grigoris Pavlou, Nikolaos Vettas

{"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":"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.","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}

引用次数: 0

Inequality trends in a slow-growing economy: Italy, 1990–2020 增长缓慢经济体的不平等趋势：意大利，1990-2020 年

IF 2.2 3区经济学

Fiscal Studies Pub Date : 2024-10-02 DOI: 10.1111/1475-5890.12385

Daniele Checchi, Tullio Jappelli, Immacolata Marino, Annalisa Scognamiglio

引用次数: 0