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Effects of Domestic Production Tax Incentives on Workers and Firms: Evidence from US Employee-Employer-Matched Tax Filings

By Christine L. Dobridge, Paul Landefeld, and Jacob Mortenson

American Economic Journal: Economic Policy

This paper examines the effects of a corporate tax cut aimed at incentivizing domestic production on the within-firm distribution of worker earnings, firm employment, and firm capital investment. We use employee-employer-matched U.S. tax filings and find ...

Taxing Top Incomes in the Emerging World—Fiscal and Economic Impact under the Microscope

By Christopher Axelson, Antonia Hohmann, Jukka Pirttilä, Roxanne Raabe, and Nadine Riedel

American Economic Journal: Economic Policy

This paper studies taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on rich administrative data and a transparent identification strategy. We show that treated taxpayers strongly reduced their reported taxable inc...

The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms

By Richard Winter, Philipp Doerrenberg, Fabian Eble, Davud Rostum-Afschar, and Johannes Voget

American Economic Journal: Economic Policy

We provide novel evidence on the incidence of business taxes using comprehensive survey and experimental data from German firms. Managers respond asymmetrically to randomized hypothetical tax changes of opposite signs, consistent with asymmetric profit...

Nature, Nurture, and Socioeconomic Outcomes: New Evidence from Sib Pairs and Molecular Genetic Data

By Gareth Markel, Rafael Ahlskog, Joakim Coleman Ebeltoft, René Mõttus, Sven Oskarsson, Uku Vainik, Eivind Ystrom, and Jonathan Pierre Beauchamp

American Economic Review: Insights

A consequence of Mendel’s First Law is that siblings' genetic relatedness varies randomly (with a mean of 50%). We use molecular genetic data to compute the genetic relatedness of ~80,000 sib pairs. We then compare the pairs' genetic relatedness to thei...

The Impact of Margaret Sanger’s Birth Control Clinics on Early 20th Century US Fertility and Mortality

By Stefan Bauernschuster, Michael Grimm, and Cathy Moran Hajo

American Economic Journal: Economic Policy

In 1916, Margaret Sanger established the first birth control clinic in US history. From the mid-1920s, “Sanger clinics” spread over the entire US These clinics advised women on contraception, mainly by fitting diaphragms and explicitly instructing ...

How Worker Productivity and Wages Grow with Tenure and Experience: The Firm Perspective

By Andrew Caplin, Minjoon Lee, Søren Leth-Petersen, and Matthew D. Shapiro

American Economic Journal: Macroeconomics

How worker productivity evolves with tenure and experience shapes life-cycle earnings and losses from job separation. Yet, worker-level productivity is hard to identify from observational data. This paper introduces a firm survey designed to separate ef...