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Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

By Anne Brockmeyer and Magaly Sáenz Somarriba

American Economic Journal: Economic Policy, February 2025

Does the digitization of transactions in an economy increase tax compliance? We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms. Exploiting administrative data and policy variation f...

Who Bears the Burden of Local Taxes?

By Marius Brülhart, Jayson Danton, Raphaël Parchet, and Jörg Schläpfer

American Economic Journal: Economic Policy, February 2025

We study the distributional effects of local taxes. They turn out to be strikingly progressive. We calibrate a municipality-level structural model with quasi-experimental estimates of taxpayer mobility by family type. Households with children are found to...

Profit Taxation, R&D Spending, and Innovation

By Andreas Lichter, Max Löffler, Ingo E. Isphording, Thu-Van Nguyen, Felix Poege, and Sebastian Siegloch

American Economic Journal: Economic Policy, February 2025

We study how profit taxes affect establishments' R&D activities. Relying on detailed panel data of R&D-active firms in Germany over two decades, we exploit identifying variation induced by more than 10,000 municipal changes in the local business tax rate ...

The Impact of Provider Payments on Health Care Utilization of Low-Income Individuals: Evidence from Medicare and Medicaid

By Marika Cabral, Colleen Carey, and Sarah Miller

American Economic Journal: Economic Policy, February 2025

Provider payments are the key determinant of insurance generosity within many health insurance programs covering low-income populations. This paper analyzes a large, federally mandated provider payment increase for primary care services provided to low-in...

Policymaking, Trust, and the Demand for Public Services: Evidence from a Mass Sterilization Campaign

By Gianmarco León-Ciliotta Dijana Zejcirovic Fernando Fernandez

American Economic Journal: Economic Policy, February 2025

We study a large-scale family planning intervention in which more than 260,000 Peruvian women were sterilized. Many of these medical procedures are alleged to have been performed without patient consent. The subsequent disclosure of alleged illegal steril...