This briefing note summarises new research on which types of people under-report the taxes they owe, and what effects audits have on government revenue.
A growing literature on inference in difference-in-differences (DiD) designs has been pessimistic about obtaining hypothesis tests of the correct size, particularly with few groups.
Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for individual income taxpayers.
In this paper, we examine the causal effect of the Winter Fuel Payment on health outcomes, including self-reports of chest infection, measured hypertension and biomarkers of infection and inflammation.
Since the 1970s, many countries have established free or highly subsidized education for all preschool children in the hope of improving children’s learning and socio-economic life chances and encouraging mothers to join the labor force. Evaluations reveal that these policies can increase maternal employment in the short term and may continue to do so even after the child is no longer in preschool by enabling mothers to gain more job skills and increase their attachment to the labor force. However, their effectiveness depends on the policy design, the country context, and the characteristics of mothers of preschoolers.
Twenty years ago, fewer than one person in ten lived in private rented accommodation. One in five does so today. Among those aged between 25 and 34, the proportion renting in the private sector has tripled to over 30 per cent.
This paper studies whether adverse selection can rationalize a universal mandate for unemployment insurance (UI). Building on a unique feature of the unemployment policy in Sweden, where workers can opt for supplemental UI coverage above a minimum mandate, we provide the first direct evidence for adverse selection in UI and derive its implications for UI design.
