Our paper analyzes historical data for New York State on the percentage of school board budget proposals that are defeated each year and panel data that we collected for individual school districts in the state. We find that changes in state aid have little impact on budget vote success....

Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...

In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...

This paper shows that employment protection is influenced by the male breadwinner conception which is itself shaped by religions. First, by using international individual surveys, we document that Catholics, Muslims and Orthodoxs are more likely to support such "macho values" than Protestants...

This study consistently estimates the trade-off between child quantity and quality by exploiting exogenous variation in fertility due to son preferences. Under son preferences, childbearing and fertility timing are determined conditional on the first child's gender. For the sample of South...

Labour market assimilation of Danish first generation male immigrants is analysed based on two panel data sets covering the population of immigrants and 10% of the Danish population during 1984-1995. Wages and employment probabilities are estimated jointly in a random effects model which...

This paper studies the cause of the changes in male wage inequality in East Germany during its transition from a socialist to a market-oriented economic system. We are interested in how much of the change in the dispersion of wages can be explained by the changes in the characteristics of...