We evaluate a tax reform in Ecuador that introduced generous deductions from personal income taxes (PIT), encouraging consumers to request receipts. The reform addresses tax evasion by targeting small…
Because judges exercise discretion in how they handle and decide cases, heterogeneity across judges can affect case outcomes and, thus, preferences among litigants for particular judges. However, selection…
We study how public school teachers use paid sick leave. Most U.S. sick leave schemes operate as individualized credit accounts – paid leave is earned and unused leave accumulates, producing an employee-specific…
We describe a new class of mechanisms—referred to as booster draft mechanisms—for allocating indivisible objects among n individuals with responsive preferences. Specifically, n individuals are assigned m…