Fiscal Studies最新文献_第9页

The socio-economic gradient of cognitive test scores: evidence from two cohorts of Irish children 认知测试分数的社会经济梯度：来自两组爱尔兰儿童的证据

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-06-06 DOI: 10.1111/1475-5890.12305

David Madden

引用次数: 13

Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective 从财富和资产调查看英国代际财富转移

IF 7.3 3区经济学

Fiscal Studies Pub Date : 2022-04-06 DOI: 10.1111/1475-5890.12299

Brian Nolan, Juan C. Palomino, Philippe Van Kerm, Salvatore Morelli

{"title":"Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective","authors":"Brian Nolan, Juan C. Palomino, Philippe Van Kerm, Salvatore Morelli","doi":"10.1111/1475-5890.12299","DOIUrl":"10.1111/1475-5890.12299","url":null,"abstract":"Wealth surveys that collect information on intergenerational transfers provide new scope for comparative study of those transfers and their relationship with wealth across rich countries. However, this is problematic in the case of Great Britain, due to specific features of the Wealth and Assets Survey (WAS), the central source of survey-based household wealth data, in particular the extent of missing information in its first wave. This has severely constrained efforts to investigate patterns of wealth transfer in Great Britain in comparative perspective. In this paper, we set out these issues and present ways of dealing with them. On this basis, we then examine the main similarities and differences in patterns of intergenerational transmission of wealth between Great Britain, France, Germany, Italy, Spain and the United States. Our findings reveal common features across these countries as well as some important respects in which Great Britain was distinctive, though less of an outlier than the US. About 35 per cent of British households reported receiving an intergenerational wealth transfer at some point, similar to most of the comparator countries but much higher than the US. We conclude by setting out how WAS can be enhanced to address these issues at source, proposals with which the Office for National Statistics is seriously engaged.","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"43 2","pages":"179-199"},"PeriodicalIF":7.3,"publicationDate":"2022-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12299","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48446085","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: 1

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":"43 2","pages":"151-177"},"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":"43 2","pages":"121-149"},"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":"43 1","pages":"79-95"},"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