Fiscal Studies最新文献

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Assessing income redistribution: what are the key analytic choices? 评估收入再分配:关键的分析选择是什么?
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2024-06-12 DOI: 10.1111/1475-5890.12371
Rafael Carranza, Brian Nolan
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引用次数: 0
Fiscal consolidation and voting: on the electoral costs of budgetary stability 财政整顿与投票:预算稳定的选举成本
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2024-05-08 DOI: 10.1111/1475-5890.12364
Santiago Lago-Peñas, María Cadaval-Sampedro, Ana Herrero-Alcalde
{"title":"Fiscal consolidation and voting: on the electoral costs of budgetary stability","authors":"Santiago Lago-Peñas,&nbsp;María Cadaval-Sampedro,&nbsp;Ana Herrero-Alcalde","doi":"10.1111/1475-5890.12364","DOIUrl":"10.1111/1475-5890.12364","url":null,"abstract":"<p>In this paper, we analyse the potential impact of policies aimed at fostering fiscal sustainability on citizens’ preferences. A survey specifically designed for this purpose quantifies citizens’ knowledge and concern about fiscal imbalances and the institutional framework that addresses them in Spain, and their possible electoral reactions to public spending cuts and tax increases. Using both ordered and unordered multinomial probit models, we corroborate that citizens tend to disapprove of retrenchment policies. However, the effect on citizens’ voting intentions varies depending on their political ideology. We confirm that left-wing voters supporting the incumbent coalition parties prefer austerity policies based on the revenue side of the budget, while right-wing voters tend to approve retrenchments based on the expenditure side to a larger extent.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 4","pages":"559-581"},"PeriodicalIF":2.2,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12364","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140938007","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
Using tax records to correct for under-representation of top income sources in surveys 利用纳税记录纠正调查中最高收入来源代表性不足的问题
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2024-03-25 DOI: 10.1111/1475-5890.12363
Marko Ledić, Ivica Rubil, Ivica Urban
{"title":"Using tax records to correct for under-representation of top income sources in surveys","authors":"Marko Ledić,&nbsp;Ivica Rubil,&nbsp;Ivica Urban","doi":"10.1111/1475-5890.12363","DOIUrl":"10.1111/1475-5890.12363","url":null,"abstract":"<p>Top incomes tend to be under-represented in survey data, making survey income distributions unrepresentative of the true ones in terms of the amount of total income and, if some of its components (sources) are missing relatively more than others, in terms of the structure of total income by components. Since the correct structure is important for some analyses, correction is warranted. Using Croatian survey and tax records data, we show that the survey correction method of Blanchet, Flores and Morgan (2022), based on reweighting and replacement of top incomes using tax records data – which corrects total income – can fail to correct its structure by components. This happens when some income components – in our case, primarily capital income – are missing much more than others, making the structure substantially different from the correct one and difficult to correct through reweighting and replacement of total income. As a solution, we propose a pre-correction and a post-correction, each involving income replacement based on tax records data, as supplements to the Blanchet et al. method. Either supplement substantially improves the correction of both total income and its structure by source.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 4","pages":"521-541"},"PeriodicalIF":2.2,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140384028","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
A symposium on tax and welfare policy – new perspectives on old issues: preface 税收与福利政策专题讨论会--老问题的新视角:序言
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2024-03-11 DOI: 10.1111/1475-5890.12362
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引用次数: 0
Landfill tax and recycling 垃圾填埋税和回收利用
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2024-03-01 DOI: 10.1111/1475-5890.12360
Jordi Jofre-Monseny, Pilar Sorribas-Navarro
{"title":"Landfill tax and recycling","authors":"Jordi Jofre-Monseny,&nbsp;Pilar Sorribas-Navarro","doi":"10.1111/1475-5890.12360","DOIUrl":"10.1111/1475-5890.12360","url":null,"abstract":"<p>This paper provides new empirical evidence on the role of landfill taxes in reducing landfill waste and promoting recycling. We focus on the impacts of the 2017 landfill tax law reform in Catalonia, a Spanish region, which increased the tax rate from 18 to 47 euros per tonne over the period 2017–20. Using municipality-level data for Catalonia from the 2013–20 period, we contrast municipalities that differed in the use of door-to-door waste collection by the beginning of our study period. As door-to-door waste collection is advocated as especially efficient at reducing landfill waste, we hypothesise that municipalities that had not yet adopted this system had greater leeway in responding to the tax changes. Based on a two-way fixed effects design, our findings reveal large differential responses to the tax hike. Compared with municipalities that had implemented door-to-door waste collection by 2013, we estimate that those that had not done this responded to the tax hike by reducing landfill waste by an additional 12 per cent, reducing total waste by 4 per cent, and increasing the share of recycled waste and waste that is sorted as organic by 6 and 2.5 percentage points, respectively. We provide suggestive evidence that the adoption of door-to-door waste collection is the main mechanism driving these responses.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 4","pages":"483-500"},"PeriodicalIF":2.2,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12360","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140019090","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
Beyond tax credits and the minimum wage: the challenge of labour market inequality 税收抵免和最低工资之外:劳动力市场不平等的挑战
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2024-02-26 DOI: 10.1111/1475-5890.12361
Richard Blundell
{"title":"Beyond tax credits and the minimum wage: the challenge of labour market inequality","authors":"Richard Blundell","doi":"10.1111/1475-5890.12361","DOIUrl":"10.1111/1475-5890.12361","url":null,"abstract":"<p>Since the turn of the millennium, the UK has relied almost exclusively on two policies to address the adverse consequences of low pay and labour market inequality: in-work tax credits and the minimum wage. Successful as these policies have been at supporting family incomes and propping up hourly wages at the bottom, increasing numbers of less-educated workers find themselves in low-quality jobs with negligible wage growth, little training and poor career prospects. Work by itself is rarely a route to earnings progression. This paper looks at the motivation behind the expansion of in-work tax credits in the face of growing wage inequality and in-work poverty. It focuses on the impact on longer-term outcomes through human capital and skills. It argues for a balance of policies that goes beyond tax credits and the minimum wage to foster individual wage growth and improve opportunities for career progression for less-educated workers.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 1","pages":"25-42"},"PeriodicalIF":7.3,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12361","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140025851","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
Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects 为改善公共教育和公共医疗系统付费的意愿:收入流动前景的作用
IF 7.3 3区 经济学
Fiscal Studies Pub Date : 2024-01-24 DOI: 10.1111/1475-5890.12359
Rasmus Wiese, Steffen Eriksen
{"title":"Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects","authors":"Rasmus Wiese,&nbsp;Steffen Eriksen","doi":"10.1111/1475-5890.12359","DOIUrl":"10.1111/1475-5890.12359","url":null,"abstract":"<p>Income mobility prospects affect individuals’ willingness to pay higher taxes, or give part of their income, to improve the public healthcare and public education systems. In line with the prospects of the upward mobility hypothesis, risk-willing individuals who expect to move far up the socio-economic ladder are less willing to pay compared with individuals who expect no upward transition. Consistent with a social insurance effect, risk-averse individuals who hold modest upward prospects are more willing to pay compared with individuals without upward prospects. These findings are based on more than 19,000 observations from the third round of the Life in Transition Survey.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"45 1","pages":"55-76"},"PeriodicalIF":7.3,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12359","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139602020","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
A symposium on Understanding Society, the UK Household Longitudinal Survey: preface
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2024-01-17 DOI: 10.1111/1475-5890.12358
James Banks, Monica Costa Dias
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引用次数: 0
A symposium on Understanding Society, the UK Household Longitudinal Study: introduction 了解社会 "专题讨论会,英国家庭纵向研究:导言
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2023-12-23 DOI: 10.1111/1475-5890.12355
Michaela Benzeval, Thomas F. Crossley, Edith Aguirre
{"title":"A symposium on Understanding Society, the UK Household Longitudinal Study: introduction","authors":"Michaela Benzeval,&nbsp;Thomas F. Crossley,&nbsp;Edith Aguirre","doi":"10.1111/1475-5890.12355","DOIUrl":"10.1111/1475-5890.12355","url":null,"abstract":"<p>Understanding Society, the UK Household Longitudinal Study began in 2009, and built on and incorporated its predecessor the British Household Panel Survey. It is the largest survey of its kind in the world and provides rich opportunities for economic research and policy analysis. In this introduction to a symposium on Understanding Society, we review the main features of the study, how it is conducted, and evidence on data quality. We also discuss past and potential uses in economic research.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 4","pages":"317-340"},"PeriodicalIF":2.2,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12355","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139035377","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
Using Understanding Society to study intergenerational wealth mobility in the UK 利用 "理解社会 "研究英国代际财富流动性
IF 2.2 3区 经济学
Fiscal Studies Pub Date : 2023-12-23 DOI: 10.1111/1475-5890.12352
Peter Levell, David Sturrock
{"title":"Using Understanding Society to study intergenerational wealth mobility in the UK","authors":"Peter Levell,&nbsp;David Sturrock","doi":"10.1111/1475-5890.12352","DOIUrl":"10.1111/1475-5890.12352","url":null,"abstract":"<p>Understanding Society, the UK Household Longitudinal Study enables researchers to track individuals as they grow up and form new households, making it invaluable for studying the intergenerational persistence of outcomes including income, health and wealth. We discuss the advantages and disadvantages of Understanding Society relative to other datasets, and document patterns of attrition as individuals transition from childhood to adulthood. We then use Understanding Society to document the intergenerational persistence of wealth in the UK. We find that the intergenerational persistence of wealth is greater than for earnings, and that only around half of the intergenerational persistence of wealth can be explained by the intergenerational persistence in earnings and education.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"44 4","pages":"417-432"},"PeriodicalIF":2.2,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12352","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139035385","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
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