Gaming the System: Side Effects of Earnings-Dependent Benefits

Gaming the System: Side Effects of Earnings-Dependent Benefits

Today policy makers in developing and middle-income countries face tremendous challenges in combating various forms of tax evasion. Increasingly it is proposed to tie social security benefits to the reported income and in this way increase tax compliance incentives. We use administrative data from Latvia...
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Highly Educated Women No Longer Have Fewer Kids

This policy brief summarizes evidence that the cross-sectional relationship between fertility and women’s education in the U.S. has recently become U-shaped. The number of hours women work has concurrently increased with their education. The theory that the authors advance is that raising children and home-making...
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Growing Inequalities in Workplace Amenities

Authors: Olena Nizalova, University of Kent, IZA, Kyiv School of Economics and Nataliia Shapoval, Kyiv School of Economics. Inequality is considered to be a serious detrimental factor for societies’ development. It has been shown to undermine the health of the population, cause civil unrest, and...
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Equity and Efficiency in the Latvian Tax-Benefit System

Authors: Anna Zasova and Anna Zdanovica (BICEPS). There is a trade-off between two major objectives of a tax-benefit system: equity and efficiency. The tax-benefit systems that redistribute a lot of income tend to generate disincentives to work. The tax-benefit systems that create good incentives to...
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