This report inspects the reproducibility of a study by Dizon-Ross and Jayachandran (2023), which focused on differences in parents' spending on their daughters relative to sons on a large sample of 6,673 observations in 1,084 households in Uganda. The original study found that the willingness to...

Standard consumption models assume a notional consumption flow that does not distinguish between nondurable and durable consumption. Such notional-consumption models generate notional marginal propensities to consume (MPC). By contrast, empirical work and policy discussions often highlight...

There are many studies on the determinants of visitor spending at sport events. However, few studiesinvestigate the effect of satisfaction on spending and even fewer relate this to visitor expectations. Thepresent study examines the case of the World Ski Championships 2015 which were held in...

Mit § 4k EStG wurden Regelungen zur Bekämpfung hybrider Gestaltungen eingeführt. Dabei sind viele wesentliche Fragen unbeantwortet geblieben. Virginia Lepsien untersucht die Auslegungsfragen des § 4k EStG und hinterfragt kritisch, ob der Gesetzgeber mit dieser Rechtsnorm sein ursprüngliches...

Introduction -- Why money matters -- Financial reporting and analysis -- The big picture -- How unions raise money : Union dues and other member-based income -- The Unions' balance sheets -- The income statement : revenues -- Disbursements -- Financial performance -- Union membership and...

World War Two, rationing, and shortages limited the amount of food and other goods available to households. The new welfare state of Clement Attlee’s Labour Party and derationing were supposed to provide food and other consumption goods to meet the needs of households, but voters were...

Using de-identified bank account data, we show that spending drops sharply at the large and predictable decrease in income arising from the exhaustion of unemployment insurance (UI) benefits. We use the high-frequency response to a predictable income decline as a new test to distinguish between...

Using de-identified bank account data, we show that spending drops sharply at the large and predictable decrease in income arising from the exhaustion of unemployment insurance (UI) benefits. We use the high-frequency response to a predictable income decline as a new test to distinguish between...

Expenditure visibility--the extent to which a household's spending on a consumption category is noticeable to others--is measured in three new surveys, with ~3,000 telephone and online respondents. Visibility shows little change across time (ten years) and survey methods. Four different notions,...

Expenditure visibility—the extent to which a household's spending on a consumption category is noticeable to others—is measured in three new surveys, with ~3,000 telephone and online respondents. Visibility shows little change across time (ten years) and survey methods. Four different...

Expenditure visibility—the extent to which a household's spending on a consumption category is noticeable to others—is measured in three new surveys, with ~3,000 telephone and online respondents. Visibility shows little change across time (ten years) and survey methods. Four different...

Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of...

The economic debate on existence and definition of the middle class has become particularly lively in many developing countries. Despite this growing interest, the identification of the middle class group in these countries remains quite challenging. Building on a recently developed framework to...

Household expenditures for children-related goods may change when one of the parent migrates and do so differently depending on whether it is the mother or the father that leaves. A sequential model that explains migration and budget allocation choices is proposed and its predictions are tested...

Household expenditures for children-related goods may change when one of the parent migrates and do so differently depending on whether it is the mother or the father that leaves. A sequential model that explains migration and budget allocation choices is proposed and its predictions are tested...

In this paper we document significantly steeper declines in nondurable expenditures in the UK compared to the US, in spite of income paths being similar. We explore several possible causes, including different employment paths, housing ownership and expenses, levels and paths of health status,...

In this paper we document significantly steeper declines in nondurable expenditures in the UK compared to the US, in spite of income paths being similar. We explore several possible causes, including different employment paths, housing ownership and expenses, levels and paths of health status,...

This paper comments on a paper written by Andrew M. Francis and Hugo M. Mialon, titled ‘A Diamond is Forever' and Other Fairy Tales: The Relationship between Wedding Expenses and Marriage Duration, and makes suggestions for implementing the results of their study

In this paper we document significantly steeper declines in nondurable expenditures in the UK compared to the US, in spite of income paths being similar. We explore several possible causes, including different employment paths, housing ownership and expenses, levels and paths of health status,...

When the financial performance of nonprofit organizations is poor — more specifically, the ratio of reported program expense to total expense is low, managers of these organizations are found to misreport expenses in order to boost the ratio. This study examines whether three factors — the...

We develop a pair of risk measures, health and mortality delta, for the universe of life and health insurance products. A life-cycle model of insurance choice simplifies to replicating the optimal health and mortality delta through a portfolio of insurance products. We estimate the model to...

The purpose of this study is to investigate the impact of increased farm income and income distribution on expenditure pattern of cultivators in Haryana and also to estimate the effect of price and family size on the expenditure pattern of the cultivators, for the period of 1968 to 1992. The...

Our data indicate significantly steeper declines in nondurable expenditures in the UK compared to the US in spite of income paths at older ages exhibiting similar declines. We examine several possible causes, including different employment paths, housing ownership and expenses, levels and paths...

Middle-class households feel left behind and have questioned the benefits of economic globalisation. In many OECD countries, middle incomes have grown less than the average and in some they have not grown at all. Technology has automated several middle-skilled jobs that used to be carried out by...

In this paper, we evaluate the association between wedding spending and marriage duration using data from a survey of over 3,000 ever-married persons in the United States. Controlling for a number of demographic and relationship characteristics, we find evidence that marriage duration is...

This paper analyzes the effects of parental migration on children left behind in order to understand whether and how the effects of migration on children depend on which of their parents migrates. I describe the migration of one of the spouses as a sequential game in which the spouse who...