Distribution Of Entrants Research Articles

Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit

Do workers gain from lower business taxes, and why? We estimate how a large French corporate income tax credit is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a wage threshold. Exposure to the policy thus varies both across workers depending on their wage and across firms depending on their wage structure. Using exhaustive employer-employee data, we find that half of the surplus generated by the reform falls onto workers. Wage gains load on incumbents in high-skill occupations. The wage earnings of low-skill workers -- nearly all individually eligible -- do not change. This heterogeneous wage incidence is unlikely to be driven by scale effects or skill complementarities. We find that the groups of workers benefiting from wage gains are also more likely to continue working for the same firm. Further, we show that firms do not change their wage-setting behavior in response to the individual eligibility status of workers as there is no bunching in the distribution of entrants' wages. Overall, our results suggest that the wage incidence of firm taxation operates collectively through rent-sharing and benefits workers most costly to replace.

ЗАРАХУВАННЯ вступників ДО ЗАКЛАДІВ ВИЩОЇ ОСВІТИ ЯК ЗАДАЧА БАГАТОКРИТЕРІАЛЬНОГО ПРИЙНЯТТЯ РІШЕНЬ за УМОВ НЕВИЗНАЧЕНОСТІ

Проблема аналізу виконання передумов застосування алгоритму Гейла – Шеплі до розподілу вступників є актуальною, оскільки цей алгоритм використовується при прийомі до закладів вищої освіти в Україні та багатьох інших країнах. В роботі визначено основні фактори невизначеності, що стосуються переваг вступників і закладів вищої освіти та впливають на результати розподілу. Перехід до фінансування закладів вищої освіти за результатами діяльності може зменшити вплив цих невизначеностей.

Relationship between Income and Emergence of Democracy Reexamined, 1820-2000: A Non-Parametric Approach

The paper contrasts Lipset's modernization hypothesis and Przeworski-Limongi hypothesis that entries into democracy are random with respect to income. We use data on income and democracy going back to 1820, multiple definitions of democracy, and non-parametric testing focusing on the distribution of entrants' incomes. We find that income matters for entry into higher levels of democracy; but if we control for the previously achieved level of democracy, the income effect vanishes. This means that countries that enter into higher levels of democracy are not a random draw from the universe of all country incomes but are a random draw from the joint distribution of previous level of democracy and income. These results are compatible with the presence of a subgroup of (low) income and (low) democracy countries from which recruitment into democracy is seldom made. But for other countries, accession to higher levels of democracy is income-random. Income seems therefore both to matter (probably explaining why poor countries cannot improve their democracy levels) and not matter (explaining why for other countries improvements in democracy are income-random).

An Investigation of some of the Methods for deducing the Rates of Mortality, and of Withdrawal, in Years of Duration; with the Application of such Methods to the computation of the Rates experienced, and the Special Benefits granted, by Clerks' Associations (Continued)

This subject may be conveniently considered under two headings; (1) as to the actual or assumed age at entry (2) as to the distribution of entrants and emergents over the year of duration current at entry and exit.