Who cares about childcare? Covid-19 and gender differences in local public spending [0.03%]
新冠疫情与性别差异下的地方公共支出
Alda Marchese,Paola Profeta,Giulia Savio
Alda Marchese
The Covid-19 pandemic increased the salience of childcare and focused attention on the allocation of public funds for it. Focusing on Italy, one of the first countries severely impacted by the Covid-19 crisis, we analyze how male and female...
Pranvera Shehaj,Alfons J Weichenrieder
Pranvera Shehaj
We discuss corporate tax effects on multinationals' R&D. Theoretically, we find that a host country's tax increase may boost local R&D expenditure: while R&D becomes deductible at a higher rate, this higher rate may not apply to all R&D ret...
Phil Dean,Maclean Gaulin,Nathan Seegert et al.
Phil Dean et al.
Policymakers were surprised to find increases in sales tax revenues in 2020 due to expectations that they would drop 8-20%. We investigate this puzzle and provide novel insights into consumption taxes based on this experience. Using a case ...
Jay Pil Choi,Jota Ishikawa,Hirofumi Okoshi
Jay Pil Choi
Multinational enterprises (MNEs) have incentive to reduce tax payment through transfer pricing. The incentive is stronger when MNEs own intangibles, because it is easy to transfer them across countries. To mitigate such strategic tax planni...
Abrams M E Tagem
Abrams M E Tagem
This paper examines the impact of foreign aid and taxes on government spending for 67 developing countries during 1980-2013 using dynamic heterogeneous (panel) time-series techniques. We find that spending, aid and tax ratios comprise an eq...
David R Agrawal,Aline Bütikofer
David R Agrawal
The COVID-19 crisis poses new policy challenges and has spurred new research agendas in public economics. In this article, we selectively reflect on how the field of public economics has been shaped by the COVID-19 pandemic and discuss seve...
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state [0.03%]
危机期间福利计划申请不足的证据——以美国一个州在新冠疫情期间为例
Marianne Bitler,Jason Cook,Danea Horn et al.
Marianne Bitler et al.
In the U.S., means-tested cash, in-kind assistance, and social insurance are part of a patchwork safety net, often run with substantial involvement of state and local governments. Take-up-participation among eligible persons in this system ...
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work [0.03%]
新冠肺炎疫情对日本企业的影响：通过远程办公应对疫情影响与增强韧性分析
Daiji Kawaguchi,Sagiri Kitao,Manabu Nose
Daiji Kawaguchi
Drawing on the original survey of Japanese firms during the COVID-19 pandemic, we estimate the impact of the crisis on firms' sales, employment and hours worked per employee and roles of work-from-home (WfH) arrangements in mitigating negat...
Luisa Schneider,Daniela Wech,Matthias Wrede
Luisa Schneider
We analyze the relationship between the party affiliation of politicians at different levels of government and the spatial distribution of funding for research, development and innovation projects. In particular, we are investigating whethe...
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China [0.03%]
中国工资税减免作为应对新冠肺炎疫情的措施有多大的针对性？
Wei Cui,Jeffrey Hicks,Max Norton
Wei Cui
Numerous countries cut payroll taxes in response to COVID-19, including China, which reduced employer contributions by up to 21 percentage points. We use administrative data on more than 800,000 Chinese firms to evaluate payroll tax cuts as...