Program evaluation methods are widely applied in economics to assess the effects of policy
interventions and other treatments of interest. In this article, we describe the main …

This paper reviews recent economic research in tax compliance and enforcement. After
briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It …

We estimate the effect of minimum wages on low-wage jobs using 138 prominent state-level
minimum wage changes between 1979 and 2016 in the United States using a difference-in …

This paper discusses the progressive taxation of household wealth. We first discuss what
wealth is, how it is distributed, and how much revenue a progressive wealth tax could …

We study a Chinese policy that awards substantial tax cuts to firms with R&D investment
over a threshold or “notch.” Quasi-experimental variation and administrative tax data show a …

Binscatter is a popular method for visualizing bivariate relationships and conducting informal
specification testing. We study the properties of this method formally and develop enhanced …

The regression discontinuity (RD) design is one of the most widely used nonexperimental
methods for causal inference and program evaluation. Over the last two decades, statistical …

The earnings difference between white and black workers fell dramatically in the United
States in the late 1960s and early 1970s. This article shows that the expansion of the …

Using administrative wealth records from Denmark, we study the effects of wealth taxes on
wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates …

We describe research on the impact of health insurance on healthcare spending (“moral
hazard”), and use this context to illustrate the value of and important complementarities …