Fiscal Studies最新文献_第8页

The decline of home-cooked food 家常菜的减少

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-04-01 DOI: 10.1111/1475-5890.12298

Rachel Griffith, Wenchao (Michelle) Jin, Valérie Lechene

引用次数: 0

Editorial announcement 编辑公告

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-03-22 DOI: 10.1111/1475-5890.12296

引用次数: 0

Editorial announcement 编辑公告

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-03-22 DOI: 10.1111/1475-5890.12297

引用次数: 0

Twenty-five years of income inequality in Britain: the role of wages, household earnings and redistribution 英国25年的收入不平等:工资、家庭收入和再分配的作用

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-03-15 DOI: 10.1920/wp.ifs.2022.1222

Thomas Wernham, R. Joyce, Jonathan Cribb

引用次数: 0

Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria 减轻有子女家庭的所得税负担

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-02-20 DOI: 10.1111/1475-5890.12295

Michael Christl, Silvia De Poli, Janos Varga

{"title":"Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria","authors":"Michael Christl, Silvia De Poli, Janos Varga","doi":"10.1111/1475-5890.12295","DOIUrl":"10.1111/1475-5890.12295","url":null,"abstract":"In this paper, we analyse the impact of the implementation of a child tax credit in Austria in 2018. We combine microsimulation techniques, labour supply modelling and dynamic general equilibrium modelling to make an ex ante evaluation of the reform, accounting also for behavioural responses of individuals. We show that although the macroeconomic effect of the Austrian reform is expected to be relatively small, accounting for feedback effects on a micro-level is very important, especially when analysing socioeconomic and policy-relevant indicators, such as poverty and inequality. When focusing on the distributional implications and the impact on poverty, our analysis highlights that the first-round effects of the child tax credit substantially underestimate the increase in household income for households with children. Additionally, we find that when accounting for second-round effects, the loss in tax revenues is partly offset. The estimated self-financing effect of the reform is estimated to be about 13 per cent. Our results also indicate that part of the associated tax decrease can be potentially captured by the employer, meaning that gross wages are expected to fall slightly. Therefore, in the medium term, some households without children might suffer a small reduction in their disposable income. Overall, our analysis highlights the importance of accounting for second-round effects when analysing tax reforms ex ante.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":null,"pages":null},"PeriodicalIF":7.3,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12295","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44283998","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: 4

Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle 为什么劳动力市场的繁荣不一定会降低不平等：拼凑德国的不平等难题

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-02-16 DOI: 10.1111/1475-5890.12294

Martin Biewen, Miriam Sturm

{"title":"Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle","authors":"Martin Biewen, Miriam Sturm","doi":"10.1111/1475-5890.12294","DOIUrl":"10.1111/1475-5890.12294","url":null,"abstract":"After an economically tough start to the new millennium, Germany experienced an unprecedented employment boom after 2005, only stopped by the COVID-19 pandemic. Persistently high levels of inequality despite a booming labour market and drastically falling unemployment rates constituted a puzzle, suggesting either that the German job miracle mainly benefitted individuals in the mid- or high-income range or that other developments offset the effects of the drastically improved labour market conditions. The present paper solves this puzzle by breaking down the observed changes in the distribution of disposable incomes between 2005–06 and 2015–16 into the contributions of eight different factors, one of them being the employment boom. Our results suggest that, while the latter did have an equalising impact, it was partially offset by the disequalising impact of other factors, and substantially dampened by the transfer system. Our results point to a strong role of the German transfer system as a distributional stabiliser implying that, if the COVID-19 shock were to persistently reverse all the employment gains that occurred during the boom, this would only have a moderately disequalising effect on the distribution of net incomes.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":null,"pages":null},"PeriodicalIF":7.3,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12294","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45726722","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: 2

The impact of management on hospital performance 管理对医院绩效的影响

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2021-12-09 DOI: 10.1111/1475-5890.12293

Miqdad Asaria, Alistair McGuire, Andrew Street

{"title":"The impact of management on hospital performance","authors":"Miqdad Asaria, Alistair McGuire, Andrew Street","doi":"10.1111/1475-5890.12293","DOIUrl":"https://doi.org/10.1111/1475-5890.12293","url":null,"abstract":"There is a prevailing popular belief that expenditure on management by health-care providers is wasteful, diverts resources from patient care, and distracts medical and nursing staff from getting on with their jobs. There is little existing evidence to support either this narrative or counter-claims. We explore the relationship between management and public sector hospital performance using a fixed effects empirical econometric specification on a panel data set consisting of all 129 non-specialist acute National Health Service (NHS) hospitals in England for the financial years 2012/13 to 2018/19. Measures of managerial input and quality of management practice are constructed from NHS Electronic Staff Records and NHS Staff Survey data. Hospital accounts and Hospital Episode Statistics data are used to construct five measures of financial performance and of timely and high-quality care. We find no evidence of association either between quantity of management and management quality or directly between quantity of management and any of our measures of hospital performance. However, there is some evidence that higher-quality management is associated with better performance. NHS managers have limited discretion in performing their managerial functions, being tightly circumscribed by official guidance, targets, and other factors outside their control. Given these constraints, our findings are unsurprising.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":null,"pages":null},"PeriodicalIF":7.3,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12293","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"109167753","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

Ways of taxing wealth: alternatives and interactions 对财富征税的方式:选择和相互作用

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2021-10-25 DOI: 10.1111/1475-5890.12285

Andy Summers

引用次数: 0

Revenue and distributional modelling for a UK wealth tax 英国财富税的收入和分配模型

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2021-10-25 DOI: 10.1111/1475-5890.12280

Arun Advani, Helen Hughson, Hannah Tarrant

引用次数: 0

Public attitudes to a wealth tax: the importance of ‘capacity to pay’ 公众对财富税的态度：“支付能力”的重要性

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2021-10-25 DOI: 10.1111/1475-5890.12282

Karen Rowlingson, Amrita Sood, Trinh Tu

{"title":"Public attitudes to a wealth tax: the importance of ‘capacity to pay’","authors":"Karen Rowlingson, Amrita Sood, Trinh Tu","doi":"10.1111/1475-5890.12282","DOIUrl":"10.1111/1475-5890.12282","url":null,"abstract":"In this paper, we present findings from the first ever study, to our knowledge, to focus in detail on public attitudes to an annual wealth tax. We start with a brief review of relevant recent studies before outlining the mixed methods used, which involved a nationally representative survey of 2,243 members of the general public and four focus groups conducted during the summer of 2020. The study aimed to measure, explore and explain the overall levels of support for a wealth tax compared with other taxes, the arguments for and against a wealth tax, and opinions on the particular design of such a tax. Key findings include high levels of public support for a wealth tax compared with other taxes, and support for the base of the tax to include financial investments and property wealth (after excluding the main home). The most popular rate/threshold combination is for the tax to be levied at a rate of at least 1 per cent over £500,000. Support for the tax appears to be driven by a combination of rational self-interest and beliefs about fairness but, in particular, the public are keen for the tax to be focused on those with capacity to contribute the most.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":null,"pages":null},"PeriodicalIF":7.3,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12282","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46101727","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: 13