scholarly journals Subsidizing the Stork: New Evidence on Tax Incentives and Fertility

10.3386/w8845 ◽  
2002 ◽  
Author(s):  
Kevin Milligan
Keyword(s):  
Tax Incentives ◽  
New Evidence

Public Subsidies to Business R&D: Do They Stimulate Private Expenditures?

10.1068/c0428 ◽  
2005 ◽  
Vol 23 (2) ◽  
pp. 279-293 ◽  
Author(s):  
María Callejón ◽  
José García-Quevedo
Keyword(s):  
Panel Data ◽  
Technology Policy ◽  
Empirical Studies ◽  
Tax Incentives ◽  
Fundamental Question ◽  
Public Subsidies ◽  
Direct Government ◽  
Technological Opportunities ◽  
New Evidence ◽  
The Relationship

The purpose of this paper is to obtain new evidence about a fundamental question of empirical studies on technology policy. Is public R&D a complement to or a substitute for private R&D? We examine, at an industry level, the relationship between private R&D expenditures and public subsidies in Spain, using panel data and controlling the interindustry differences in technological opportunities. The results suggest that public subsidies have complemented private R&D. This is an interesting result because technology policy was reoriented in the 1990s with a reduction of direct government subsidies for R&D and an increase in tax incentives.

scholarly journals New Evidence on Taxes and the Timing of Birth

2015 ◽  
Vol 7 (2) ◽  
pp. 258-293 ◽  
Author(s):  
Sara LaLumia ◽  
James M. Sallee ◽  
Nicholas Turner
Keyword(s):  
Tax Incentives ◽  
Medical Procedures ◽  
Earned Income ◽  
Federal Revenue ◽  
Lack Of Control ◽  
Tax Returns ◽  
Tax Benefits ◽  
Employed Parents ◽  
New Evidence ◽  
The Universe

This paper uses data from the universe of tax returns filed between 2001 and 2010 to test whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers have an incentive to shift births from early January into late December, through induction or cesarean delivery, because child-related tax benefits are not prorated. We find evidence of a positive, but very small, effect of tax incentives on birth timing. An additional $1,000 of tax benefits increases the probability of a late-December birth by only about 1 percentage point. We argue that the response to tax incentives is small in part because of confusion about eligibility and delays in the issuance of Social Security numbers for newborns, as well as a lack of control over medical procedures on the part of filers with the highest tax values. In contrast to this small behavioral response, we do document a substantial reporting response among self-employed parents facing changes in the Earned Income Tax Credit as a result of a child's birth. We estimate that this reporting response reduces federal revenue by hundreds of millions of dollars per year. (JEL H24, H31, J13, J23)

Systematic effects in observed parallaxes

1978 ◽  
Vol 48 ◽  
pp. 31-35
Author(s):  
R. B. Hanson
Keyword(s):  
Error Estimates ◽  
Zero Point ◽  
Absolute Zero ◽  
Apparent Magnitude ◽  
Coherent System ◽  
Preliminary Results ◽  
General Catalogue ◽  
Systematic Effects ◽  
New Evidence ◽  
Right Ascension

Several outstanding problems affecting the existing parallaxes should be resolved to form a coherent system for the new General Catalogue proposed by van Altena, as well as to improve luminosity calibrations and other parallax applications. Lutz has reviewed several of these problems, such as: (A) systematic differences between observatories, (B) external error estimates, (C) the absolute zero point, and (D) systematic observational effects (in right ascension, declination, apparent magnitude, etc.). Here we explore the use of cluster and spectroscopic parallaxes, and the distributions of observed parallaxes, to bring new evidence to bear on these classic problems. Several preliminary results have been obtained.

MERLIN Finds New Evidence of Ranolazine Safety

2007 ◽  
Vol 40 (9) ◽  
pp. 36
Author(s):  
BRUCE JANCIN
Keyword(s):  
New Evidence

Vaccination for travellers – new evidence and recommendations

2001 ◽  
Vol 58 (6) ◽  
pp. 362-366 ◽  
Author(s):  
Matius P. Stürchler ◽  
R. P. Steffen
Keyword(s):  
Hepatitis B ◽  
Hepatitis A ◽  
New Evidence

Impfungen sind einfache und effektive Maßnahmen zur Verhinderung von Reisekrankheiten. Compliance-Probleme sind gering, da alle Impfungen noch vor Abreise verabreicht werden und bei manchen Impfungen nur eine Dosis für den zuverlässigen Schutz nötig ist. Für jeden Reisenden sind die Hepatitis A- und die Diphtherie-Tetanus-Impfung empfohlen, für Asien und Afrika auch die Polioimpfung. Bei Reisen >30 Tagen, jüngeren Personen und Reisenden mit Risikoverhalten sollte immer auch eine Hepatitis B-Impfung, eventuell als Kombination mit Hepatitis A in Betracht gezogen werden. Je nach Reisestil, -destination und -dauer können auch weitere Impfungen wie z.B. die Typhus-, Tollwut-, Zeckenenzephalitis-, Grippe-, Masern-Mumps-Röteln-, Gelbfieber-, Meningokokkenmeningitis- und die Japanische Enzephalitis-Impfung in Frage kommen. Mehrere Impfungen können gleichzeitig verabreicht werden – eine Staffelung ist nicht nötig. i BAG Supplementum VI, Stand Juli 2000 «Impfungen für Auslandreisende»; http://www.admin.ch/bag/infekt/prev/reisemed/index.htm; Safetravel http://www.safetravel.ch; Tropimed

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