Comparing Survey and Administrative Measures of Self-Employment Income: New Implications from the Health and Retirement Study [0.03%]
来自健康与退休调查的最新发现：调查与行政登记笔录中个人经营所得收入比较的新含义
Joelle Abramowitz
Joelle Abramowitz
An ample literature has found that self-employment income is under-identified in both administrative earnings records and major household surveys, potentially limiting accurate inference for tax policy. This paper uses a different survey, t...
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level? [0.03%]
酒类从价税的效果会因饮酒量和收入水平的不同而不同吗？
Henry Saffer,Markus Gehrsitz,Michael Grossman
Henry Saffer
We study the effect of excise alcohol taxes on ethanol consumption and prices paid for alcohol purchases. For our analysis, we exploit an unexpected and large increase in excise taxes that substantially raised alcohol prices in the state of...
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire [0.03%]
妇女婴儿和儿童方案的周期性新证据：当福利到期时会发生什么？
Marianne Bitler,Jason Cook,Seojung Oh et al.
Marianne Bitler et al.
We provide evidence of a benefit redemption cycle in the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). Using novel administrative data on item-level redemptions, we show that unlike SNAP, WIC redemptions pea...
D Mark Anderson,Kyutaro Matsuzawa,Joseph J Sabia
D Mark Anderson
The spillover effect of cigarette taxes on youth marijuana use has been the subject of intense public debate. Opponents of cigarette taxes warn that tax hikes will cause youths to substitute toward marijuana. On the other hand, public healt...
Timothy Jun Lu,Olivia S Mitchell,Stephen P Utkus et al.
Timothy Jun Lu et al.
Most employers permit 401(k) plan participants to borrow from their retirement plan assets. Using an administrative dataset tracking over 800 plans for five years, we show that 20 percent of workers borrow at any given time, and almost 40 p...
John F Cogan,R Glenn Hubbard,Daniel P Kessler
John F Cogan
In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on ear...
Simulating alternative social security responses to the demographic transition [0.03%]
模拟应对人口结构变化的替代型社会保障措施
A J Auerbach,L J Kotlikoff
A J Auerbach
"This paper uses a perfect foresight life cycle simulation model to examine the dynamic economic effects of baby 'booms' and baby 'busts' as well as the interaction of such demographic changes with social security policy. Demographic change...
J Alm,L A Whittington
J Alm
"This paper discusses new empirical evidence on the role of income tax incentives in marital decisions [in the United States]. Time-series evidence suggests that taxes have a small but statistically significant effect on the aggregate marri...
D L Sjoquist,M B Walker
D L Sjoquist
"The effect of the differential tax treatment of married and unmarried couples, the so-called marriage tax, on the rate and timing of [U.S.] marriages is analyzed. Using time-series data, we study the effect of the marriage tax on the fract...
D Reishus
D Reishus