scholarly journals Labor Supply Responses to Learning the Tax and Benefit Schedule

2021 ◽  
Vol 111 (11) ◽  
pp. 3733-3766
Author(s):  
Andreas R. Kostøl ◽  
Andreas S. Myhre
Keyword(s):  
Labor Supply ◽  
Empirical Evidence ◽  
Relative Importance ◽  
Access To Information ◽  
Information Frictions ◽  
Total Attenuation ◽  
Experimental Variation ◽  
Quasi Experimental ◽  
Role Of Information

Despite the implications for policy, empirical evidence on the relative importance of factors that shape labor supply responses is missing. This paper helps fill this gap and quantifies the role of information frictions versus other frictions by combining notches in the Norwegian welfare system and quasi-experimental variation in access to information about the slope and location of kinks. While we estimate a frictionless elasticity of 0.3, overall frictions attenuate this elasticity by about 70 percent. We find the information letter increased the earnings elasticity from 0.06 to 0.15, implying that information frictions account for at least 30 percent of total attenuation. (JEL D83, H24, I38, J22, J28, J31)

Positive Spillovers from Infrastructure Investment: How Pipeline Expansions Encourage Fuel Switching

2021 ◽  
pp. 1-43
Author(s):  
Jonathan B. Scott
Keyword(s):  
Natural Gas ◽  
Choice Model ◽  
Infrastructure Investment ◽  
Dynamic Discrete Choice ◽  
Emissions Reductions ◽  
Dynamic Discrete Choice Model ◽  
Fuel Switching ◽  
Experimental Variation ◽  
Quasi Experimental

Abstract This paper studies the role of the U.S. pipeline infrastructure in the country's transition from coal to natural gas energy. I leverage the EPA's Mercury and Air Toxics Standards as a plausibly exogenous intervention, which encouraged many coal plants to convert to natural gas. Combining this quasi-experimental variation with a plant's preexisting proximity to the pipeline network, I isolate implied pipeline connection costs within a dynamic discrete choice model of plant conversions. Key model results indicate that infrastructure-related costs prevent $9 billion in emissions reductions from taking place, suggesting a $2.4 million per mile external benefit of pipeline expansions.

scholarly journals The Roles of Information Systems in Linking Management Accounting and Financial Accounting: Empirical Evidence from Vietnam

2017 ◽  
Vol 6 (4) ◽  
pp. 87
Author(s):  
Nguyen Thanh Phuong
Keyword(s):  
Information System ◽  
Information Systems ◽  
Empirical Evidence ◽  
Management Accounting ◽  
Financial Accounting ◽  
Linkage Quality ◽  
Managerial Implications ◽  
Accounting Software ◽  
Role Of Information

This paper analyzes the role of information system in linking management accounting (MA) and financial accounting (FA). We employ a survey by focusing on Vietnam firms applying information systems to their accounting activities. The findings indicate eight roles of information system such (1) as facilitator, (2) as catalyst, (3) as motivator, (4) as enabler of linking MA and FA, (5) by decreasing the linkage costs, (6) improving the linkage quality, (7) enhancing accountant’s the role, and (8) controlling the linkage between MA and FA. For managerial implications, we propose some recommendations for improving the role of information system in linking MA and FA. In the coming time, Vietnam firms should drastically improve information systems by using accounting software and enhancing their accountants’ qualification. 

Sign in / Sign up

Export Citation Format

Share Document