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We present a structural model of how families decide who should care for elderly parents. We use data from the National Long‐Term Care Survey to estimate and test the parameters of the model. Then we use the parameter estimates to simulate the effects of the existing long‐term trends in terms of the common but untested explanations for them. Finally, we simulate the effects of alternative family bargaining rules on individual utility to measure the sensitivity of our results to the family decision‐making assumptions we make. 相似文献
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MIKHAIL GOLOSOV MAXIM TROSHKIN ALEH TSYVINSKI 《Journal of Money, Credit and Banking》2011,43(Z1):147-174
This paper argues that the large body of research that follows Mirrlees approach to optimal taxation has been developing in two directions, referred to as the micro and macro literatures. We review the two literatures and argue that both deliver important insights that are often complementary to each other. We argue that merging the micro and macro approaches can prove beneficial to our understanding of the nature of efficient redistribution and social insurance and can deliver implementable policy recommendations. 相似文献
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MAXIM MIRONOV 《The Journal of Finance》2013,68(4):1441-1472
This paper examines the interaction between income diversion and firm performance. Using unique Russian banking transaction data, I identify 42,483 spacemen, fly‐by‐night firms created specifically for income diversion. Next, I build a direct measure of income diversion for 45,429 companies and show that it is negatively related to firm performance. I identify the main reason for the observed effect as managerial diversion rather than tax evasion per se. I further show that stricter tax enforcement can improve firm performance: a one standard deviation increase in tax enforcement corresponds to an increase in the annual revenue growth rate of 2.6%. 相似文献
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