Relevant bibliographies by topics / JEL H24, R21

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  1. Journal articles
  2. Dissertations / Theses

Academic literature on the topic 'JEL H24, R21'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

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Journal articles on the topic "JEL H24, R21"

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Sommer, Kamila, and Paul Sullivan. "Implications of US Tax Policy for House Prices, Rents, and Homeownership." American Economic Review 108, no. 2 (2018): 241–74. http://dx.doi.org/10.1257/aer.20141751.

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This paper studies the impact of the mortgage interest tax deduction on equilibrium house prices, rents, homeownership, and welfare. We build a dynamic model of the housing market that features a realistic progressive tax system in which owner-occupied housing services are tax-exempt and mortgage interest payments are tax-deductible. We simulate the effect of tax reform on the housing market. Eliminating the mortgage interest deduction causes house prices to decline, increases homeownership, decreases mortgage debt, and improves welfare. Our findings challenge the widely held view that repealing the preferential tax treatment of mortgages would depress homeownership. (JEL H24, H31, R21, R31)
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Gruber, Jonathan, Amalie Jensen, and Henrik Kleven. "Do People Respond to the Mortgage Interest Deduction? Quasi-Experimental Evidence from Denmark." American Economic Journal: Economic Policy 13, no. 2 (2021): 273–303. http://dx.doi.org/10.1257/pol.20170366.

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Using a major reform that scaled back the mortgage interest deduction for middle- and high-income households in Denmark, we study how tax subsidies affect housing decisions. We present four main findings. First, the mortgage deduction has a precisely estimated zero effect on homeownership for high- and middle-income households. Second, the mortgage deduction has a clear effect on housing demand at the intensive margin, inducing homeowners to buy larger and more expensive houses. Third, the deduction has sizeable effects on household financial decisions, inducing them to increase indebtedness. Finally, the reduction of the tax subsidy lowered equilibrium house prices. (JEL G21, G51, H24, K34, R21, R31)
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Martínez, Isabel Z., Emmanuel Saez, and Michael Siegenthaler. "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays." American Economic Review 111, no. 2 (2021): 506–46. http://dx.doi.org/10.1257/aer.20180746.

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This paper estimates intertemporal labor supply responses to two-year long income tax holidays staggered across Swiss cantons. Cantons shifted from an income tax system based on the previous two years’ income to a standard annual pay as you earn system, leaving two years of income untaxed. We find significant but quantitatively very small responses of wage earnings with an intertemporal elasticity of 0.025 overall. High wage income earners and especially the self-employed display larger responses with elasticities around 0.1 and 0.25, respectively, most likely driven by tax avoidance. We find no effects along the extensive margin at all. (JEL H24, H26, J22, J23, J31, R23)
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Colas, Mark, and Kevin Hutchinson. "Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium." American Economic Journal: Economic Policy 13, no. 2 (2021): 100–134. http://dx.doi.org/10.1257/pol.20180529.

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We study the geographic incidence and efficiency of an income tax by estimating a spatial equilibrium model with heterogeneous workers. The US income tax shifts households out of high-productivity cities, leading to locational inefficiency of 0.25 percent of output. Removing spatial tax distortions increases inequality because more educated households are more mobile and own larger shares of land. Flattening the tax schedule, or introducing cost-of-living adjustments or local wage adjustments leads to efficiency gains but causes substantial increases in inequality. Differences in mobility and land ownership across skill groups create an equity-efficiency trade-off that is unique to spatial settings. (JEL H24, H22, D31, J31, J24, R23)
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Suárez Serrato, Juan Carlos, and Owen Zidar. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms." American Economic Review 106, no. 9 (2016): 2582–624. http://dx.doi.org/10.1257/aer.20141702.

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This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a spatial equilibrium model with imperfectly mobile firms and workers. Firm owners may earn profits and be inframarginal in their location choices due to differences in location-specific productivities. We use the reduced-form effects of tax changes to identify and estimate incidence as well as the structural parameters governing these impacts. In contrast to standard open economy models, firm owners bear roughly 40 percent of the incidence, while workers and landowners bear 30–35 percent and 25–30 percent, respectively. (JEL H22, H25, H32, H71, R23, R51)
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Deryugina, Tatyana, Laura Kawano, and Steven Levitt. "The Economic Impact of Hurricane Katrina on Its Victims: Evidence from Individual Tax Returns." American Economic Journal: Applied Economics 10, no. 2 (2018): 202–33. http://dx.doi.org/10.1257/app.20160307.

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Hurricane Katrina destroyed over 200,000 homes and led to massive economic and physical dislocation. Using a panel of tax return data, we provide one of the first comprehensive analyses of the hurricane's long-term economic impact on its victims. Hurricane Katrina had large and persistent impacts on where people live, but small and surprisingly transitory effects on employment and income. Within just a few years, Katrina victims' incomes actually surpass that of controls from similar unaffected cities. The strong economic performance of Hurricane Katrina victims is particularly remarkable given that the hurricane struck with essentially no warning. (JEL D14, H24, Q53, R23)
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Busso, Matias, Jesse Gregory, and Patrick Kline. "Assessing the Incidence and Efficiency of a Prominent Place Based Policy." American Economic Review 103, no. 2 (2013): 897–947. http://dx.doi.org/10.1257/aer.103.2.897.

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This paper empirically assesses the incidence and efficiency of Round I of the federal urban Empowerment Zone (EZ) program using confidential microdata from the Decennial Census and the Longitudinal Business Database. Using rejected and future applicants to the EZ program as controls, we find that EZ designation substantially increased employment in zone neighborhoods and generated wage increases for local workers without corresponding increases in population or the local cost of living. The results suggest the efficiency costs of first Round EZs were relatively modest. (JEL H26, H77, J31, R23, R58)
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Becker, Sascha O., Peter H. Egger, and Maximilian von Ehrlich. "Absorptive Capacity and the Growth and Investment Effects of Regional Transfers: A Regression Discontinuity Design with Heterogeneous Treatment Effects." American Economic Journal: Economic Policy 5, no. 4 (2013): 29–77. http://dx.doi.org/10.1257/pol.5.4.29.

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Researchers often estimate average treatment effects of programs without investigating heterogeneity across units. Yet, individuals, firms, regions, or countries vary in their ability to utilize transfers. We analyze Objective 1 transfers of the EU to regions below a certain income level by way of a regression discontinuity design with systematically varying heterogeneous treatment effects. Only about 30 percent and 21 percent of the regions—those with sufficient human capital and good-enough institutions—are able to turn transfers into faster per capita income growth and per capita investment, respectively. In general, the variance of the treatment effect is much bigger than its mean. (JEL C21, F35, H23, H77, R11)
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Holland, Stephen P., Erin T. Mansur, Nicholas Z. Muller, and Andrew J. Yates. "Are There Environmental Benefits from Driving Electric Vehicles? The Importance of Local Factors." American Economic Review 106, no. 12 (2016): 3700–3729. http://dx.doi.org/10.1257/aer.20150897.

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We combine a theoretical discrete-choice model of vehicle purchases, an econometric analysis of electricity emissions, and the AP2 air pollution model to estimate the geographic variation in the environmental benefits from driving electric vehicles. The second-best electric vehicle purchase subsidy ranges from $2,785 in California to −$4,964 in North Dakota, with a mean of −$1,095. Ninety percent of local environmental externalities from driving electric vehicles in one state are exported to others, implying they may be subsidized locally, even when the environmental benefits are negative overall. Geographically differentiated subsidies can reduce deadweight loss, but only modestly. (JEL D12, D62, H23, L62, Q53, Q54, R11)
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Criscuolo, Chiara, Ralf Martin, Henry G. Overman, and John Van Reenen. "Some Causal Effects of an Industrial Policy." American Economic Review 109, no. 1 (2019): 48–85. http://dx.doi.org/10.1257/aer.20160034.

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We exploit changes in the area-specific eligibility criteria for a program to support jobs through investment subsidies. European rules determine whether an area is eligible for subsidies, and we construct instrumental variables for area eligibility based on parameters of these rule changes. Areas eligible for higher subsidies significantly increased jobs and reduced unemployment. A 10-percentage point increase in the maximum investment subsidy stimulates a 10 percent increase in manufacturing employment. This effect exists solely for small firms: large companies accept subsidies without increasing activity. There are positive effects on investment and employment for incumbent firms but not Total Factor Productivity. (JEL E24, G31, H25, L25, L52, R23)
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Dissertations / Theses on the topic "JEL H24, R21"

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Petkova, Kunka, and Alfons Weichenrieder. "Price and Quantity Effects of the German Real Estate Transfer Tax." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5599/1/SSRN%2Did2988888.pdf.

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This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we conducted a regression analysis to determine the effects of increasing RETT on the number and the prices of transactions separately for these two market segments. Our findings suggest that increasing the RETT by 1% is associated with a decline in transactions by 0.23% for single-family houses, but with no significant effect on the prices of traded houses. Conversely, for apartments, we find no significantly negative effects on the transactions, but the price effect of the RETT tends to be negative. Finally, for vacant lots, we find even larger quantity effects than for singlefamily houses suggesting roughly an elasticity of -1. The results for this specific market segment indicate that the government operates near the top of a Laffer curve.<br>Series: WU International Taxation Research Paper Series
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Commendatore, Pasquale, Ingrid Kubin, and Carmelo Petraglia. "Footloose capital and productive public services." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/1668/1/document.pdf.

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We analyse in a Footloose Capital productive public services provided by a central government aiming at reducing regional disparities. Two countervailing effects occur - one upon productivity and another upon local demand - the relative strength of which depends upon the financing scheme. Only if the "rich" region contributes sufficiently to the financing of the public services in the "poor" region, the poor region will actually gain. In studying these questions we pay particular attention to the dynamic adjustment processes and to the role of trade freeness.<br>Series: Department of Economics Working Paper Series
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Commendatore, Pasquale, and Ingrid Kubin. "Source versus Residence. A comparison from a New Economic Geography perspective." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/538/1/document.pdf.

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Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role. In the paper, we introduce explicitly taxation into a Footloose Capital Model and compare implications of taxation according to the residence principle and the source principle from a New Economic Geography perspective. We confirm that agglomerative effects change the results substantially compared to the standard analysis and that the two taxation principles have different implications for industry agglomeration. (author's abstract)<br>Series: Discussion Papers SFB International Tax Coordination
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Moser, Mathias, and Klara Zwickl. "Informal environmental regulation of industrial air pollution: Does neighborhood inequality matter?" WU Vienna University of Economics and Business, 2014. http://epub.wu.ac.at/4350/1/wp192.pdf.

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This paper analyzes if neighborhood income inequality has an effect on informal regulation of environmental quality, using census tract-level data on industrial air pollution exposure from EPA´s Risk Screening Environmental Indicators and income and demographic variables from the American Community Survey and EPA´s Smart Location Database. Estimating a spatial lag model and controlling for formal regulation at the states level, we find evidence that overall neighborhood inequality - as measured by the ratio between the fourth and the second income quintile or the neighborhood Gini coefficient - increases local air pollution exposure, whereas a concentration of top incomes reduces local exposure. The positive coefficient of the general inequality measure is driven by urban neighborhoods, whereas the negative coefficient of top incomes is stronger in rural areas. We explain these findings by two contradicting effects of inequality: On the one hand, overall inequality reduces collective action and thus the organizing capacities for environmental improvements. On the other hand, a concentration of income at the top enhances the ability of rich residents to negotiate with regulators or polluting plants in their vicinity. (authors' abstract)<br>Series: Department of Economics Working Paper Series
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