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  1. The impact of employment protection on the temporary employment services sector
    evidence from South Africa using data from tax records
    Author: Cassim, Aalia
    Published: June 2020
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Attempts to regulate the temporary employment sector have had mixed results internationally. In South Africa, temporary employment was regulated in 2015 through amendments to the Labour Relations Act. This paper uses administrative data to examine... more

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    Attempts to regulate the temporary employment sector have had mixed results internationally. In South Africa, temporary employment was regulated in 2015 through amendments to the Labour Relations Act. This paper uses administrative data to examine the short-term impact of strengthening employment protection legislation in the temporary employment services (TES) sector, focusing on employment, job duration, and wages. A regression discontinuity design is used as the amendments applied only to employees earning below a certain threshold. The findings suggest that while working conditions improved for those that transitioned out of the TES sector into the non-TES sector, a larger proportion of individuals moved out of the data into informal employment, unemployment, or economic inactivity after the amendments were implemented. Providing empirical evidence on the impact of the amendments is an important contribution to the debate on regulating labour markets in developing countries, particularly in South Africa given its considerable unemployment rate.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292568368
    Other identifier:
    hdl: 10419/229303
    Series: WIDER working paper ; 2020, 79
    Subjects: administrative data; employment protection legislation; regression discontinuity design; South Africa; temporary employment services
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  2. Estimating the distribution of household wealth in South Africa
    Author: Chatterjee, Aroop; Czajka, Léo; Gethin, Amory
    Published: April 2020
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper estimates the distribution of personal wealth in South Africa by combining tax microdata, household surveys, and macroeconomic balance sheet statistics. We systematically compare estimates of the wealth distribution obtained by direct... more

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    This paper estimates the distribution of personal wealth in South Africa by combining tax microdata, household surveys, and macroeconomic balance sheet statistics. We systematically compare estimates of the wealth distribution obtained by direct measurement of net worth, rescaling of reported wealth to balance sheet totals, and capitalization of income flows. We document major inconsistencies between available data sources, in particular regarding the measurement of dividends, corporate assets, and wealth held through trusts. Both household surveys and tax data remain insufficient to properly capture capital incomes. Notwithstanding a significant degree of uncertainty, our findings reveal unparalleled levels of wealth concentration. The top 10 per cent own 86 per cent of aggregate wealth and the top 0.1 per cent close to onethird. The top 0.01 per cent of the distribution (3,500 individuals) own 15 per cent of household net worth, more than the bottom 90 per cent as a whole. Such high levels of inequality can be accounted for in all forms of assets, including housing, pension funds, and other financial assets. Our series show no sign of decreasing wealth inequality since apartheid; if anything, we find that inequality has remained broadly stable and has even slightly increased within top wealth groups.

     
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    Language: English
    Media type: Ebook
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    ISBN: 9789292568023
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    hdl: 10419/229269
    Series: WIDER working paper ; 2020, 45
    Subjects: administrative data; households balance sheets; income capitalization; micro-macro gap; national accounts; wealth distribution; wealth surveys
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  3. What can we learn about household consumption expenditure from data on income and assets?
    Author: Eika, Lasse; Mogstad, Magne; Vestad, Ola Lotherington
    Published: March 2020
    Publisher:  Statistics Norway, Research Department, Oslo

    A major difficulty faced by researchers who want to study the consumption and savings behavior of households is the lack of reliable panel data on household expenditures. One possibility is to use surveys that follow the same households over time,... more

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    A major difficulty faced by researchers who want to study the consumption and savings behavior of households is the lack of reliable panel data on household expenditures. One possibility is to use surveys that follow the same households over time, but such data are rare and they typically have small sample sizes and face significant measurement issues. An alternative approach is to use the accounting identity that total household spending is equal to income plus capital gains minus the change in wealth over the period. The goal of this paper is to examine the advantages and difficulties of using this accounting identity to construct a population panel data with information on household expenditure. To derive such measures of consumption expenditure, we combine several data sources from Norway over the period 1994-2014. This allows us to link tax records on income and wealth to other administrative data with information on financial and real estate transactions. Using this data, we derive household expenditure from the accounting identity, before assessing the sensitivity of this measure of consumption expenditure to the assumptions made and the data used. We then compare our measures of household expenditure to those reported in expenditure surveys and to the aggregates from national accounts. We also illustrate the research opportunities arising from the derived measures of consumption expenditure through two applications: the first is an examination of how relative wage movements among birth cohorts and education groups affected the distribution of household expenditure, while the second is a study of the transmission of income shocks to household consumption.

     
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    hdl: 10419/249113
    Series: Discussion papers / Statistics Norway, Research Department ; no. 923
    Subjects: administrative data; consumption measurement; income; wealth
    Scope: 1 Online-Ressource (circa 51 Seiten), Illustrationen
  4. The long run earnings effects of a credit market disruption
    Author: Adamopoulou, Effrosyni; De Philippis, Marta; Sette, Enrico; Viviano, Eliana
    Published: April 2020
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    This paper studies the long term consequences on workers' labour earnings of the credit crunch induced by the 2007-2008 financial crisis. We study the evolution of both employment and wages in a large sample of Italian workers followed for nine years... more

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    This paper studies the long term consequences on workers' labour earnings of the credit crunch induced by the 2007-2008 financial crisis. We study the evolution of both employment and wages in a large sample of Italian workers followed for nine years after the start of the crisis. We rely on a unique matched bank-employer-employee administrative dataset to construct a firm-specific shock to credit supply, which identifies firms that, because of the collapse of the interbank market during the financial crisis, were unexpectedly aected by credit restrictions. We find that workers who were employed before the crisis in firms more exposed to the credit crunch experience persistent and sizable earnings losses, mainly due to a permanent drop in days worked. These effects are heterogeneous across workers, with high-type workers being more affected in the long run. Moreover, firms operating in areas with favorable labor market conditions react to the credit shock by hoarding high-type workers and displacing low-type ones. Under unfavorable labor market conditions instead, firms select to displace also high-type (and therefore more expensive) workers, even though wages do react to the slack. All in all, our results document persistent eects on the earnings distribution.

     
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    hdl: 10419/216497
    Series: Discussion paper series / IZA ; no. 13185
    Subjects: credit crunch; employment; wages; long run effects; administrative data; linked bank-employer-employee panel data
    Scope: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  5. Parental resources and college attendance
    evidence from lottery wins
    Author: Bulman, George; Fairlie, Robert W.; Goodman, Sarena; Isen, Adam
    Published: December 2020
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We examine U.S. children whose parents won the lottery to trace out the effect of financial resources on college attendance. The analysis leverages federal tax and financial aid records and substantial variation in win size and timing. While... more

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    We examine U.S. children whose parents won the lottery to trace out the effect of financial resources on college attendance. The analysis leverages federal tax and financial aid records and substantial variation in win size and timing. While per-dollar effects are modest, the relationship is weakly concave, with a high upper bound for amounts greatly exceeding college costs. Effects are smaller among low-SES households, not sensitive to how early in adolescence the shock occurs, and not moderated by financial aid crowd-out. The results imply that households derive consumption value from college and household financial constraints alone do not inhibit attendance.

     
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    hdl: 10419/229571
    Series: CESifo working paper ; no. 8753 (2020)
    Subjects: college; attendance; parental resources; financial constraints; lottery winnings; administrative data
    Scope: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  6. Parental resources and college attendance: evidence from lottery wins
    Author: Bulman, George; Fairlie, Robert W.; Goodman, Sarena; Isen, Adam
    Published: December 2020
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    We examine U.S. children whose parents won the lottery to trace out the effect of financial resources on college attendance. The analysis leverages federal tax and financial aid records and substantial variation in win size and timing. While... more

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    We examine U.S. children whose parents won the lottery to trace out the effect of financial resources on college attendance. The analysis leverages federal tax and financial aid records and substantial variation in win size and timing. While per-dollar effects are modest, the relationship is weakly concave, with a high upper bound for amounts greatly exceeding college costs. Effects are smaller among low-SES households, not sensitive to how early in adolescence the shock occurs, and not moderated by financial aid crowd-out. The results imply that households derive consumption value from college and household financial constraints alone do not inhibit attendance.

     
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    Other identifier:
    hdl: 10419/232671
    Series: Discussion paper series / IZA ; no. 13919
    Subjects: college; attendance; parental resources; financial constraints; lottery winnings; administrative data
    Scope: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  7. Using administrative big data to solve problems in social science and policy research
    Author: Song, Xi; Coleman, Thomas S.
    Published: [2020]
    Publisher:  Population Studies Center, [Philadelphia, PA]

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    Series: Population Center Working Papers (PSC/PARC) / Population Studies Center ; 2020, 58
    Subjects: big data; survey data; administrative data; Center for Administrative Records Research and Applications; Census Longitudinal Infrastructure Project; Panel Study of Income Dynamics; social media; data-linking
    Scope: 1 Online-Ressource (circa 19 Seiten)
  8. Do audits improve future tax compliance in the absence of penalties?
    evidence from random Audits in Norway
    Author: Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, Thor Olav; Øvrum, Arnstein
    Published: November 2020
    Publisher:  Statistics Norway, Research Department, Oslo

    The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic... more

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    The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited taxpayers. A priori, the literature has suggested two competing effects: A post-audit deterrence effect-whereby audits prompt taxpayers to comply in subsequent years-or a "bombcrater" effect-whereby audits lower taxpayers' subjective probability of detecting future evasion and hence weaken compliance. Our results show improved future compliance for five post-audit years by those that were found noncompliant in the audits, despite the absence of penalty, suggesting that it is not the monetary payment per se that carries a deterrence effect. Those that were found compliant, however, show no signs of behavioral adjustments. Although the findings are consistent with the deterrence effect, mainly stemming from being caught of wrongdoing rather than a penalty, we argue that there is also a "learning" effect with the important implication that better information for taxpayers critically complements tax audits.

     
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    hdl: 10419/249133
    Series: Discussion papers / Statistics Norway, Research Department ; no. 943
    Subjects: Tax administration; tax evasion; tax compliance; tax audits; administrative data
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  9. Real-time inequality and the welfare state in motion
    evidence from COVID-19 in Spain
    Author: Aspachs, Oriol; Durante, Ruben; Graziano, Alberto; Mestres, Josep; García Montalvo, José; Reynal-Querol, Marta
    Published: September 2020
    Publisher:  Universitat Pompeu Fabra, Department of Economics and Business, Barcelona

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    Source: Union catalogues
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    Series: Economic working paper ; no. 1741
    Subjects: inequality; COVID-19; administrative data; high frequency
    Scope: 1 Online-Ressource (circa 35 Seiten)
  10. Real-time inequality and the welfare state in motion
    evidence from COVID-19 in Spain
    Author: Aspachs, Oriol; Durante, Ruben; Graziano, Alberto; Mestres, Josep; García Montalvo, José; Reynal-Querol, Marta
    Published: July 2020
    Publisher:  Universitat Pompeu Fabra, Department of Economics and Business, Barcelona

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    Series: Economic working paper ; no. 1734
    Subjects: inequality; COVID-19; administrative data; high frequency
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  11. Distributional effects of COVID-19 on spending
    a first look at the evidence from Spain
    Author: García Montalvo, José; Reynal-Querol, Marta
    Published: September 2020
    Publisher:  Universitat Pompeu Fabra, Department of Economics and Business, Barcelona

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    Series: Economics working paper series ; no. 1740
    Subjects: spending; income; liquidity; COVID-19; administrative data; high frequency
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  12. Measuring commute patterns over time
    using administrative data to identify where employees live and work
    Author: Fabling, Richard; Maré, David C.
    Published: July 2020
    Publisher:  Motu Economic and Public Policy Research, Wellington

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    Format: Online
    Series: Motu working paper ; 20, 05
    Subjects: commuting patterns; linked employer-employee data (LEED); Integrated Data Infrastructure (IDI); administrative data
    Scope: 1 Online-Ressource (circa 78 Seiten), Illustrationen
  13. Recruiting intensity and hiring practices
    cross-sectional and time-series evidence
    Author: Lochner, Benjamin; Merkl, Christian; Stüber, Heiko; Gürtzgen, Nicole
    Published: September 8, 2020
    Publisher:  Verein für Socialpolitik, [Köln]

    Using the German IAB Job Vacancy Survey, we look into the black box of recruiting intensity and hiring practices from the employers' perspective. Our paper evaluates three important channels for hiring -namely vacancy posting, the selectivity of... more

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    Using the German IAB Job Vacancy Survey, we look into the black box of recruiting intensity and hiring practices from the employers' perspective. Our paper evaluates three important channels for hiring -namely vacancy posting, the selectivity of hiring (labor selection), and the number of search channels- through the lens of an undirected search model. Vacancy posting and labor selection show a U-shape over the employment growth distribution. The number of search channels is also upward sloping for growing establishments, but relatively flat for shrinking establishments. We argue that growing establishments react to positive establishment-specific productivity shocks by using all three channels more actively. Furthermore, we connect the fact that shrinking establishments post more vacancies and are less selective than those with a constant workforce to churn triggered by employment-to-employment transitions. In line with our theoretical framework, all three hiring margins are procyclical over the business cycle.

     
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    hdl: 10419/224559
    Series: Jahrestagung 2020 / Verein für Socialpolitik ; 59
    Subjects: recruiting intensity; vacancies; labor selection; administrative data; survey data
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  14. Recruiting intensity and hiring practices: cross-sectional and time-series evidence
    Author: Lochner, Benjamin; Merkl, Christian; Stüber, Heiko; Gürtzgen, Nicole
    Published: September 2020
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Using the German IAB Job Vacancy Survey, we look into the black box of recruiting intensity and hiring practices from the employers' perspective. Our paper evaluates three important channels for hiring - namely vacancy posting, the selectivity of... more

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    Using the German IAB Job Vacancy Survey, we look into the black box of recruiting intensity and hiring practices from the employers' perspective. Our paper evaluates three important channels for hiring - namely vacancy posting, the selectivity of hiring (labor selection), and the number of search channels - through the lens of an undirected search model. Vacancy posting and labor selection show a U-shape over the employment growth distribution. The number of search channels is also upward sloping for growing establishments, but relatively flat for shrinking establishments. We argue that growing establishments react to positive establishment-specific productivity shocks by using all three channels more actively. Furthermore, we connect the fact that shrinking establishments post more vacancies and are less selective than those with a constant workforce to churn triggered by employment-to-employment transitions. In line with our theoretical framework, all three hiring margins are procyclical over the business cycle.

     
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    Other identifier:
    hdl: 10419/227205
    Series: Discussion paper series / IZA ; no. 13678
    Subjects: recruiting intensity; vacancies; labor selection; administrative data; survey data
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  15. Real-time inequality and the welfare state in motion
    evidence from COVID-19 in Spain
    Author: Aspachs, Oriol; Durante, Ruben; Graziano, Alberto; Mestres, Josep; García Montalvo, José; Reynal-Querol, Marta
    Published: September 2020
    Publisher:  GSE, Graduate School of Economics, Barcelona

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    Series: Barcelona GSE working paper series ; no 1202
    Subjects: inequality; COVID-19; administrative data; high frequency
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  16. Distributional effects of COVID-19 on spending
    a first look at the evidence from Spain
    Author: García Montalvo, José; Reynal-Querol, Marta
    Published: September 2020
    Publisher:  GSE, Graduate School of Economics, Barcelona

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    Series: Barcelona GSE working paper series ; no 1201
    Subjects: spending; income; liquidity; COVID-19; administrative data; high frequency
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  17. Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy
    Author: Bazzoli, Martina; Di Caro, Paolo; Figari, Francesco; Fiorio, Carlo V.; Manzo, Marco
    Published: November 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent income from self-employment, which is self-declared, from those with mostly third-party reported income. By using a novel dataset... more

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    We measure tax evasion in Italy by estimating a food expenditure equation that disentangles households with prevalent income from self-employment, which is self-declared, from those with mostly third-party reported income. By using a novel dataset that links the 2013 Italian Household Budget Survey with individual tax records over a period of 7 years, we reduce measurement error by a great extent. We also depart from the usual constant share of underreporting, showing that underreporting heterogeneity among self-employed is significant, and is larger for singles and for college-educated households. We show that self-employed workers in Italy exhibit a similar attitude to tax evasion as those in other developed countries. Therefore, we point to the structure of the economy for an explanation of why aggregate tax evasion in Italy is larger than in other developed countries. The estimated heterogeneity of underreporting behavior of households combined with the use of a tax-benefit microsimulation model have allowed us to shed light on the distributional effects of income tax evasion, showing that almost 73% of the missing revenue is attributable to tax-payers at the top of the income distribution.

     
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    hdl: 10419/259507
    Series: EUROMOD working paper series ; EM 20, 18
    Subjects: tax evasion; administrative data; distributional effects; food expenditure; Italy
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  18. The effect of concussion on salary and employment
    a population-based event time study using a quasi- experimental design
    Author: Fallesen, Peter; Campos, Benito
    Published: September 2020
    Publisher:  Rockwool Fondens Forskningsenhed, København

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    Series: Arbejdspapir / Rockwool Fondens Forskningsenhed ; nr. 129
    Subjects: administrative data; concussion; income; productivity
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  19. Recruiting intensity and hiring practices
    cross-sectional and time-series evidence
    Author: Lochner, Benjamin; Merkl, Christian; Stüber, Heiko; Gürtzgen, Nicole
    Published: November 2020
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Using the German IAB Job Vacancy Survey, we look into the black box of recruiting intensity and hiring practices from the employers' perspective. Our paper evaluates three important channels for hiring - namely vacancy posting, the selectivity of... more

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    Using the German IAB Job Vacancy Survey, we look into the black box of recruiting intensity and hiring practices from the employers' perspective. Our paper evaluates three important channels for hiring - namely vacancy posting, the selectivity of hiring (labor selection), and the number of search channels - through the lens of an undirected search model. Vacancy posting and labor selection show a U-shape over the employment growth distribution. The number of search channels is also upward sloping for growing establishments, but relatively flat for shrinking establishments. We argue that growing establishments react to positive establishment-specific productivity shocks by using all three channels more actively. Furthermore, we connect the fact that shrinking establishments post more vacancies and are less selective than those with a constant workforce to churn triggered by employment-to-employment transitions. In line with our theoretical framework, all three hiring margins are procyclical over the business cycle.

     
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    Other identifier:
    hdl: 10419/229502
    Series: CESifo working paper ; no. 8684 (2020)
    Subjects: recruiting intensity; vacancies; labor selection; administrative data; survey data
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  20. The role of place and income in life expectancy inequality
    evidence from Hungary = Várható élettartam szerinti területi egyenlőtlenségek Magyarországon : a lakhely és a jövedelem szerepe
    Author: Bíró, Anikó; Hajdu, Tamás; Kertesi, Gábor; Prinz, Daniel
    Published: 2020
    Publisher:  Institute of Economics, Centre for Economic and Regional Studies, Budapest

    Using mortality registers and administrative data on incomes and population, we develop new evidence on the magnitudes and sources of life expectancy inequality in Hungary. We document considerable inequality across geographies and income groups, and... more

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    Using mortality registers and administrative data on incomes and population, we develop new evidence on the magnitudes and sources of life expectancy inequality in Hungary. We document considerable inequality across geographies and income groups, and show that inequality has increased between 1991-2016. We show that avoidable deaths play a large role in life expectancy inequality. Income-related geographic inequalities in health behaviors, access to care, and healthcare use are all strongly correlated with the inequality in life expectancy.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/222088
    Series: CERS-IE working papers ; CERS-IE WP - 2020, 19 (April 2020)
    Subjects: life expectancy; income inequality; administrative data; time trend
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  21. Australia's immigration selection system and labour market outcomes in a family context: evidence from administrative data
    Author: Guven, Cahit; Lan Anh Tong; Yuksel, Mutlu
    Published: June 2020
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    This paper examines the efficacy of Australian points system in a family context among working-age permanent resident immigrants who arrived between 2000 and 2011 when there was a major focus on skills selection. 67% of these immigrants were granted... more

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    This paper examines the efficacy of Australian points system in a family context among working-age permanent resident immigrants who arrived between 2000 and 2011 when there was a major focus on skills selection. 67% of these immigrants were granted a skilled visa while 25% hold a spousal visa (spouses of Australian citizens). More than half of the skilled visa recipients are the spouses of the primary applicants. Primary applicants among skilled visa holders are assessed for their skills in line with Australian points system but secondary applicants, such as spouses, among skilled visa holders and spousal visa holders are not subject to any skills assessment before becoming permanent residents. We study differences in economic outcomes by permanent visa types and the role of points system factors in explaining these differences using Personal Income Tax and Migrants Integrated Dataset and Australian Census Longitudinal Dataset. We find that primary skilled visa holders earn at least 26-28 percent higher than spousal visa holders and this is similar for both genders. However, spouses of primary skilled visa holders earn 13-18 percent higher than spousal visa holders. This difference is higher among females than males. Occupation differences can account for nearly half of the differences in income and can entirely capture the role of education and English proficiency. Primary skilled immigrants and their spouses have higher rates of labour force participation and employment than spousal visa holders starting in the first year of arrival and the gap is much higher for primary skilled visa holders but these differences do not disappear quickly.

     
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    Language: English
    Media type: Book
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    hdl: 10419/223819
    Series: Discussion paper series / IZA ; no. 13377
    Subjects: points system; immigration; administrative data; Australia
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  22. Do audits improve future tax compliance in the absence of penalties?
    evidence from random audits in Norway
    Author: Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, Thor Olav; Øvrum, Arnstein
    Published: August 2020
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic... more

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    The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited taxpayers. A priori, the literature has suggested two competing effects: A post-audit deterrence effect-whereby audits prompt taxpayers to comply in subsequent years-or an "approval effect"-whereby audits lower taxpayers' subjective probability of detecting future evasion and hence weaken compliance. Our results suggest improved future compliance for five post-audit years by those that were found noncompliant in the audits. Those that were found compliant, however, show no signs of behavioral adjustments. Although the findings are consistent with the deterrence effect, we argue that there is also a "learning" effect with the important implication that better information for taxpayers critically complements tax audits.

     
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    Media type: Book
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    hdl: 10419/223552
    Series: CESifo working paper ; no. 8480 (2020)
    Subjects: tax administration; tax evasion; tax compliance; tax audits; administrative data
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  23. Real-time inequality and the welfare state in motion
    evidence from COVID-19 in Spain
    Author: Aspachs, Oriol; Durante, Ruben; Graziano, Alberto; Mestres, Josep; García Montalvo, José; Reynal-Querol, Marta
    Published: 31 July 2020
    Publisher:  Centre for Economic Policy Research, London

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    Universitätsbibliothek Mannheim
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    Media type: Book
    Format: Online
    Series: Array ; DP15118
    Subjects: inequality; COVID-19; administrative data; high frequency
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  24. Dismissal protection and long-term sickness absence
    first evidence from Germany
    Author: Gürtzgen, Nicole; Hiesinger, Karolin
    Published: 2020
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    This paper analyses the causal effects of weaker dismissal protection on the incidence of long-term sickness (> six weeks). We exploit a German policy change, which shifted the threshold exempting small establishments from dismissal protection from... more

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    This paper analyses the causal effects of weaker dismissal protection on the incidence of long-term sickness (> six weeks). We exploit a German policy change, which shifted the threshold exempting small establishments from dismissal protection from five to ten workers. Using administrative data, we find a significantly negative reform effect on transitions into long-term sickness in the second year after a worker has entered an establishment. This response is due to a behavioural, rather than a compositional effect and is particularly pronounced among medium-skilled males. Our results further indicate that the reform did not alter the probability of involuntary unemployment after sickness.

     
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    hdl: 10419/223353
    Series: Discussion paper / ZEW ; no. 20, 040 (08/2020)
    Subjects: dismissal protection; long-term sickness; involuntary unemployment; difference-in-differences; administrative data; small establishments
    Scope: 1 Online-Ressource (51 Seiten), Illustrationen
  25. Not much bounce in the springboard
    on the mobility of low pay workers
    Author: Pacheco, Gail; Plum, Alexander T.; Sloane, Peter J.
    Published: January 2020
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Estimating economic earnings mobility is imperative for understanding the degree to which low pay employment is a temporary or long-term position. The current literature estimates transition probabilities between low and higher pay. This study... more

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    Estimating economic earnings mobility is imperative for understanding the degree to which low pay employment is a temporary or long-term position. The current literature estimates transition probabilities between low and higher pay. This study extends the focus to identify the underlying pecuniary wage change via construction of an intermediate pay zone marginally above low pay. Utilising monthly administrative data we find that individuals with a strong attachment to the low pay sector have a very low probability of shifting into higher pay. Further, these individuals also have a substantially greater risk of experiencing a low pay-no pay cycle relative to those who are intermediate or higher paid. Notably, this finding is only uncovered using within year variation in wages to reveal intensity of labour market attachment.

     
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    hdl: 10419/215292
    Series: Discussion paper series / IZA ; no. 12896
    Subjects: low pay dynamics; transition probability; state dependence; dynamic models; administrative data
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen