Background Quantifying spatial access to care—the interplay of accessibility and availability—is vital for healthcare planning and understanding implications of services (mal-)distribution. A plethora of methods aims to measure potential spatial access to healthcare services. The current study conducts a systematic review to identify and assess gravity model-type methods for spatial healthcare access ...
We study the economic consequences of anti-loss trafficking rules, which disallow theuse of loss carry-forwards as tax shield after a substantial ownership change. We usestaggered changes to anti-loss trafficking rules in the EU27 Member States, Norwayand United Kingdom from 1998 to 2019 and find that limiting the transfer of tax lossesreduces the number of M&As by 18%. The impairment is driven by ...
We investigate policies for increasing recycling to facilitate decarbonization within the basic material sector, including market-based policies, such as carbon pricing, advanced disposal fee and minimum recycled content requirement, and non-market policies, such as product design standard. We develop an analytical model to assess the role of these policy instruments for recycling related choices of ...
This paper estimates the impact of financial incentives on retirement decision in France for cohorts of men retiring between 1994 to 2012. During these two decades, a number of pension reforms took place, all aiming to achieve financial balance in the context of increasing life expectancy. These reforms strengthened incentives to retire later, either by ofoffering increased pension benefit for later ...
This study provides novel evidence about the pension wealth elasticity of employment. For the identification we exploit reform-induced variation of pension wealth that is related to the number of children but which does not affect the implicit tax rate of employment. We use a difference-in-differences estimator based on administrative data from the German pension insurance and find that, on average, ...