Environmental regulation and corporate tax avoidance—Evidence from China

In this study, we used a difference-in-difference (DID) approach to analyze the effect of environmental regulation on corporate tax avoidance behavior based on China’s carbon emissions trading pilot policy of 2013. Our findings were as follows: (1) Environmental regulation has led companies to adopt further tax evasion behaviors. Furthermore, the core conclusion was confirmed after a series of robust and endogenous tests, such as parallel trends and PSM-DID (propensity score matching-difference-in-difference). (2) Environmental regulations increase tax avoidance activities by reducing corporate cash flows. (3) The influence of environmental regulation on firm tax evasion is highly pronounced among non-state-owned enterprises, big-scale enterprises, and enterprises with a high degree of industry competition.

Shared leave, happier parent couples? Parental leave and relationship satisfaction in Germany

This study investigates how parental leave policies and uptake may impact heterosexual couples’ relationship satisfaction. It focuses on Germany as an example of a country with a history of familialist policies and long maternal leaves that has recently undergone a significant policy shift. We extend the literature by examining the effects of maternal and paternal leave duration on both partners’ relationship satisfaction while distinguishing between the length of solo, joint and overall leave. The study applies two different methods on data from the Panel Analysis of Intimate Relationships and Family Dynamics (pairfam). First, the study applies fixed-effects regression models ( n = 1046 couples) to investigate the impact of parental leave duration on the change in mothers’ and fathers’ satisfaction over the child’s early years. Second, drawing on exogenous variation as a result of the parental leave reform of 2007, which shortened paid leave for mothers and incentivised fathers’ leave take-up, difference-in-difference analyses ( n = 1403 couples) analyse reform effects on relationship satisfaction of parents with 3-year-old children. The fixed-effects models indicated a consistent negative impact of maternal – especially solo – leave duration on both mothers’ and fathers’ relationship satisfaction. No significant effects of paternal leave length were found. The difference-in-difference approach revealed a positive reform effect on mothers’ relationship satisfaction. In combination, these results suggest that the reduction in maternal leave as part of the reform has had a greater impact on couples’ relationship quality than the relatively short duration of leave taken by most fathers after the introduction of the individual leave entitlement.

HIỆU QUẢ CAN THIỆP SỬ DỤNG TIN NHẮN DI ĐỘNG CẢI THIỆN KIẾN THỨC, THÁI ĐỘ VÀ THỰC HÀNH CỦA CHA MẸ TRONG CHĂM SÓC SỨC KHỎE RĂNG MIỆNG CHO TRẺ 3 TUỔI TẠI MỘT SỐ TRƯỜNG MẦM NON CÔNG LẬP TỈNH HÀ NAM

Nghiên cứu này được tiến hành nhằm đánh giá hiệu quả can thiệp sử dụng tin nhắn di động cải thiện kiến thức, thái độ và thực hành của cha mẹ trong chăm sóc sức khỏe răng miệng cho trẻ 3 tuổi tại một số trường mầm non công lập tỉnh Hà Nam. Thiết kế nghiên cứu thử nghiệm so sánh trước-sau có nhóm chứng được thực hiện trên 430 cha mẹ của trẻ 3 tuổi tại 4 trường mầm non ở thành phố Phủ Lý, tỉnh Hà Nam. Cách tiếp cận đánh giá khác biệt trong khác biệt (difference in difference) được áp dụng. Kết quả cho thấy, so với nhóm chứng, can thiệp có thể làm tăng 3,57 lần khả năng cha mẹ có kiến thức đạt ở thời điểm 6 tháng, tăng 3,46 lần khả năng cha mẹ có thái độ đạt ở thời điểm 6 tháng sau can thiệp và tăng 2,84 lần khả năng cha mẹ có thực hành đạt ở thời điểm 12 tháng sau can thiệp. Các kết quả này cho thấy tính khả thi và chấp nhận của việc triển khai các can thiệp này tới người dân để phòng chống sâu răng sớm ở trẻ.

The Long-Run Effects of Recessions on Education and Income

This paper examines the long-run effects of the 1980–1982 recession on education and income. Using confidential census data, I estimate difference-in-difference regressions that exploit variation across counties in recession severity and across cohorts in age at the time of the recession. For individuals age 0–10 in 1979, a 10 percent decrease in earnings per capita in their county of birth reduces four-year college degree attainment by 15 percent and earnings in adulthood by 5 percent. Simple calculations suggest that in aggregate, the 1980–1982 recession led to 1.3–2.8 million fewer college graduates and $66–$139 billion less earned income per year. (JEL E32, I21, I26, J24, J31)

Effects of Principal Turnover on School Performance

This study asks: What is the relationship between principal turnover and school performance? We use data on all Colorado public schools for the years 2013 and 2018 to examine the relationship between turnover and school performance. Analyses included difference-in-difference and ordinary least squares regression after first differencing. Results indicated almost 50% of schools experienced principal turnover. The number of turnover events ranged from zero to three. Results showed no significant differences in school performance based on turnover status or number of leadership changes.

What Makes a Good Image? Airbnb Demand Analytics Leveraging Interpretable Image Features

We study how Airbnb property demand changed after the acquisition of verified images (taken by Airbnb’s photographers) and explore what makes a good image for an Airbnb property. Using deep learning and difference-in-difference analyses on an Airbnb panel data set spanning 7,423 properties over 16 months, we find that properties with verified images had 8.98% higher occupancy than properties without verified images (images taken by the host). To explore what constitutes a good image for an Airbnb property, we quantify 12 human-interpretable image attributes that pertain to three artistic aspects—composition, color, and the figure-ground relationship—and we find systematic differences between the verified and unverified images. We also predict the relationship between each of the 12 attributes and property demand, and we find that most of the correlations are significant and in the theorized direction. Our results provide actionable insights for both Airbnb photographers and amateur host photographers who wish to optimize their images. Our findings contribute to and bridge the literature on photography and marketing (e.g., staging), which often either ignores the demand side (photography) or does not systematically characterize the images (marketing). This paper was accepted by Juanjuan Zhang, marketing.

Restorative for All? Racial Disproportionality and School Discipline Under Restorative Justice

A growing number of schools are adopting restorative justice (RJ) practices that de–emphasize exclusionary discipline and aim for racial equity. We examine student discipline as RJ programs matured in Meadowview Public Schools from 2008 to 2017. Our difference–in–difference estimates show that students in RJ schools experienced a profound decline in their suspension rates during the first 5 years of implementation. However, the benefits of RJ were not shared by all students, as disciplinary outcomes for Black students were largely unchanged. While the overall effects of RJ in this context are promising, racial disproportionality widened. Our results suggest that the racial equity intentions of RJ may be diluted as schools integrate RJ into their existing practices.