[ { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/jx877-17g52", "eprint_id": 99369, "eprint_status": "archive", "datestamp": "2023-08-19 13:33:59", "lastmod": "2024-01-14 22:00:30", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Criminal Investigation Enforcement Activities and Taxpayer Noncompliance", "ispublished": "unpub", "full_text_status": "public", "keywords": "tax evasion, personal income tax, panel data, econometrics", "note": "This research was sponsored in part by the IRS under the project: IRS Criminal Investigation Research\u2014Empirical Analysis of the Impact of CI Activities on Taxpayer Compliance, TIRNO-00-D-0039. The author thanks Patrick Travers (Operations Research Analyst in CI Research), Peggy Opeka (Program Analyst in CI Research), Debbie King (Director of CI Research), Alan Plumley (Economist and Technical Advisor in IRS Office of Research), Mark Matthews (IRS Deputy Commissioner for Services and Enforcement), Colleen McGuire (Senior Associate, ICF Consulting), as well as seminar participants at the IRS Research Conference. James Lin (Pacific Economics Group) provided excellent research assistance.\n\n
Accepted Version - sswp1200.pdf
", "abstract": "This paper tests empirically whether measurable activities of the IRS Criminal Investigation Division (CI) affect taxpayer compliance. The analysis is based on a state-level cross-section for the time period from 1988 through 2001. First, I find that CI activities have a measurable and significant effect on voluntary compliance. Second, I conclude that the mix of sentenced cases (tax and money laundering) is not a significant determinant of tax compliance. Third, media attention shows some weak evidence of increasing compliance, at least among money laundering cases. Fourth, I find that incarceration and probation (rather than fines) have the most influence on taxpayers. Simulations using the estimated models show that the direct effect of doubling the audit rate on assessed tax collections (reported amounts and additional taxes and penalties) is $18.7 billion. Doubling CI tax and money laundering sentences is forecast to increase assessed collections by $16.7 billion. I estimate the general deterrence or spillover effects from either audit or CI activities to be approximately 94 percent.", "date": "2019-10-18", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20191018-120022893", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20191018-120022893", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Internal Revenue Service", "grant_number": "TIRNO-00-D-0039" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/jx877-17g52", "primary_object": { "basename": "sswp1200.pdf", "url": "https://authors.library.caltech.edu/records/jx877-17g52/files/sswp1200.pdf" }, "resource_type": "monograph", "pub_year": "2019", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/mpe7q-njc46", "eprint_id": 83603, "eprint_status": "archive", "datestamp": "2023-08-20 00:23:10", "lastmod": "2024-01-14 19:14:34", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kiewiet-D-R", "name": { "family": "Kiewiet", "given": "D. Roderick" } }, { "id": "Noussair-C-N", "name": { "family": "Noussair", "given": "Charles N." } } ] }, "title": "Voting on Growth Control Measures: Preferences and Strategies", "ispublished": "unpub", "full_text_status": "public", "note": "An earlier version of this paper was presented at the Annual Meeting of the Western Political Science Association, March 20\u201323, 1991, Seattle, Washington. We would like to thank Peter Navarro for stimulating our interest in the subject, and Ken McCue for providing us with data. We also thank Bruce Cain, Andy Gelman, Elizabeth Gerber, Robert Gilmour, Eric Hughson, Mat McCubbins, Skip Lupia, Max Neiman, Thomas Romer, and especially Henry Brady for their comments. \n\nPublished Dubin, Jeffrey A. and Kiewiet, D. Roderick and Noussair, Charles N. (1992) Voting on Growth Control Measures: Preferences and Strategies. Economics and Politics, 4 (2). pp. 191-213.\n\nAccepted Version - sswp777.pdf
", "abstract": "Citizens of many California cities and counties have sought to restrict the rate of population growth in their localities. In 1988, Citizens for Limited Growth used the initiative process to place a pair of growth control measures on the ballot in the City and County of San Diego, respectively. The City Council and Board of Supervisors responded by placing less stringent, competing measures on the same ballot. This paper analyzes voting data from this election to examine the nature of support for such measures. We find strong support for the hypotheses that whites, homeowners, liberal/environmentalists, and those exposed to high levels of traffic congestion are more likely to favor growth controls. This paper also investigates the behavior of voters when they confront competing propositions concerning the same issue on the same ballot, and finds strong evidence of strategic voting.", "date": "2017-11-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20171130-133925555", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171130-133925555", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/mpe7q-njc46", "primary_object": { "basename": "sswp777.pdf", "url": "https://authors.library.caltech.edu/records/mpe7q-njc46/files/sswp777.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Kiewiet, D. Roderick; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/qzhzj-29c87", "eprint_id": 81779, "eprint_status": "archive", "datestamp": "2023-08-19 15:51:04", "lastmod": "2024-01-14 05:37:29", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "McFadden-D-L", "name": { "family": "McFadden", "given": "Daniel L." } } ] }, "title": "A Heating and Cooling Load Model for Single-Family Detached Dwellings in Energy Survey Data", "ispublished": "unpub", "full_text_status": "public", "note": "This paper revises and extends and earlier draft entitled, \"A Thermal Model for Single-Family, Owner-Occupied Detached Dwellings,\" in the National Interim Energy Consumption Survey,\" MIT Energy Laboratory Discussion Paper No. 25. MIT-EL 82-040WP. Research was supported in part by NSF Grant No. 80-16043-DAR, Department of Energy under Contract No. EX-76-A-01-2295, Task Order 67, and the Environmental Quality Laboratory of the California Institute of Technology. We wish to acknowledge a substantial contribution to this research by Tom Cowing, who provided weather and location data for NIECS households, and to Jean Rimpo, who provided assistance with the Pacific Northwest Data.\n\nSubmitted - sswp469.pdf
", "abstract": "The National Interim Energy Consumption Survey (NIECS) and the Pacific Northwest Residential Energy Survey (PNW) are clustered random samples of households interviewed between 1978 and 1980. These surveys report household equipment holdings and energy consumption levels by fuel, as well as selected household and dwelling characteristics. To study the economic determinants of equipment and usage behavior, it is necessary to first describe the economic environment in which behavior is determined. This technical report carries out the construction of heating-ventilating-air conditioning (BVAC) physical characteristics and costs for the alternative systems available to single-family owner-occupied households.\nThe approach of this report is to construct a very simple thermal model of representative dwellings with characteristics corresponding to those available in typical energy survey data. This model is used to estimate heating and cooling capacity requirements, energy usage, and physical characteristics, for households in the (NIECS) and (PNW) surveys. Cost data from Means (1981) are then used to estimate the capital and operating costs of 19 alternative BVAC configurations for the actual thermal integrity of the building shell and for two alternative thermal standards.", "date": "2017-09-25", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170922-160521389", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170922-160521389", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "80-16043-DAR" }, { "agency": "Department of Energy (DOE)", "grant_number": "EX-76-A-01-2295" }, { "agency": "Environmental Quality Laboratory" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" }, { "id": "Environmental-Quality-Laboratory" } ] }, "doi": "10.7907/qzhzj-29c87", "primary_object": { "basename": "sswp469.pdf", "url": "https://authors.library.caltech.edu/records/qzhzj-29c87/files/sswp469.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and McFadden, Daniel L." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/byx98-49g61", "eprint_id": 81777, "eprint_status": "archive", "datestamp": "2023-08-19 15:50:59", "lastmod": "2024-01-14 05:37:27", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Simulation of the Demand for Electricity Under Alternate Rate Structures", "ispublished": "unpub", "full_text_status": "public", "note": "The author wishes to thank Ernst Berndt, Daniel McFadden, Franklin Fisher, and Jerry Hausman for helpful comments. This paper revises and extends a chapter from the author's M.I.T. Ph.D thesis. \"Economic Theory and Estimation of the Demand for Consumer Durable Goods and Their Utilization: Appliance Choice and the Demand for Electricity,\" Massachusetts Institute of Technology. An earlier version of this paper circulated under the title, \"Rate Structure and Price Specification in the Demand for Electricity.\"\n\nSubmitted - sswp470.pdf
", "abstract": "This paper reviews the theory of price specification and considers the comparative static analysis of demand subject to alternative rate schedules. An econometric analysis of the 1975 Washington Center for Metropolitan Studies survey resolves four empirical issues related to the estimation of the demand for electricity: (1) measured average price and measured marginal price are statistically endogenous so that least squares technique s are not appropriate for the determination of price and income elasticities, (2) while the rate structure premium (RSP ) has established theoretical merit its statistical contribution is negligible, (3) consumer behavior in the demand for electricity follows the marginal price rather than the average price specification, and (4) estimates of price responsiveness are not statistically different using the tail-end price rather than the true marginal price. We demonstrate a practical way of making probabilistic comparisons between alternative rate schedules which is applied in several examples to illustrate the prevalence of block switching. The methodology is easily applied to inverted tariff schedules even when structural parameters have been determined from a cross-section of individuals who face declining block rates.", "date": "2017-09-25", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170922-155031571", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170922-155031571", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/byx98-49g61", "primary_object": { "basename": "sswp470.pdf", "url": "https://authors.library.caltech.edu/records/byx98-49g61/files/sswp470.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/rm4sm-she48", "eprint_id": 81724, "eprint_status": "archive", "datestamp": "2023-08-19 16:06:32", "lastmod": "2024-01-14 05:32:23", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Estimation of a Nested Logit Model for Appliance Holdings", "ispublished": "unpub", "full_text_status": "public", "note": "The author acknowledges the research assistance of Paul Bjorn who aided in the simulation experiments of section VIII. He further thanks Philip Hoffman and Steven Hensen for reading and commenting on a preliminary draft.\n\nSubmitted - sswp481.pdf
", "abstract": "This paper estimates a discrete choice model for room air conditioning, central air conditioning, space heating, and water heating, using data from two recent surveys of energy consumption by households\u2014the 1978 National Interim Energy Consumption Survey (NIECS) and the 1980 Pacific Northwest Energy Survey (PNW). Estimation for these two data sets proceeds in parallel so that results based on the national level survey may be compared with those derived from Pacific Northwest regional data. We are thus able to address the important issue of model transferability.\nThe estimated structure involves a ten alternative logit model of space heat/air-conditioning system choice. We first match a time path of operating costs to each household using historical state level energy prices and then analyze the role of price expectation formation in the choice of heating and cooling equipment for single family owner occupied dwellings. We compare a basic static expectation model with two alternative models: perfect foresight over a limited planning horizon and adaptive expectation formation.\nFinally we consider alternative conservation policies and alternative scenarios for the prices of electricity, natural gas, and fuel oil in order to predict the path of durable saturations from present to the year 2000.", "date": "2017-09-22", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170921-165226517", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170921-165226517", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/rm4sm-she48", "primary_object": { "basename": "sswp481.pdf", "url": "https://authors.library.caltech.edu/records/rm4sm-she48/files/sswp481.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/xjhp1-47t60", "eprint_id": 81547, "eprint_status": "archive", "datestamp": "2023-08-19 17:11:41", "lastmod": "2024-01-14 05:30:13", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Miedema-A-K", "name": { "family": "Miedema", "given": "Allen K." } }, { "id": "Ramachandran-V", "name": { "family": "Ramachandran", "given": "V." } } ] }, "title": "Price Effects of Energy-Efficient Technologies: A Study of Residential Demand for Heating and Cooling", "ispublished": "unpub", "full_text_status": "public", "keywords": "Electricity, Cooling, Electrical engineering, Electric heating, Household appliances, Heating, Heat pumps, Technology, Energy conservation, Billing", "note": "This research was funded by Florida Power and Light Company. The authors want to thank W. Bentley, J. Evelyn, W. Davis, and K. Tang of FPL for their helpful review and support. \n\nPublished as Dubin, Jeffrey A., Allen K. Miedema, and Ram V. Chandran. \"Price effects of energy-efficient technologies: a study of residential demand for heating and cooling.\" The RAND Journal of Economics (1986): 310-325.\n\nSubmitted - sswp548.pdf
", "abstract": "This paper applies a mixed engineering and econometric model to empirically analyze behavioral interaction with new energy-efficient appliances and thermal improvements. The hypothesis is that energy efficient technologies lower the effective price of the services they provide and consequently reduce electricity consumption by smaller amounts than would be anticipated in engineering estimates. The approach incorporates prior engineering knowledge about the interactive effects of weather, appliance efficiencies, and thermal integrity of dwellings to explore treatment groups in an experiment conducted in Florida.", "date": "2017-09-19", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170918-155414017", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170918-155414017", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Florida Power and Light Company" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/xjhp1-47t60", "primary_object": { "basename": "sswp548.pdf", "url": "https://authors.library.caltech.edu/records/xjhp1-47t60/files/sswp548.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Miedema, Allen K.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/grmee-8x614", "eprint_id": 81545, "eprint_status": "archive", "datestamp": "2023-08-19 17:11:37", "lastmod": "2024-01-14 05:30:09", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rivers-D", "name": { "family": "Rivers", "given": "Douglas" } } ] }, "title": "Stochastic Simulation of Labor Demand Under Wage Subsidization", "ispublished": "unpub", "full_text_status": "public", "note": "Submitted - sswp550.pdf
", "abstract": "The impact of a system of wage subsidies, funded by unemployment insurance vouchers, is evaluated by combining a set of disaggregated industry labor demand models with an input/ output model. The program is shown to increase employment initially by lowering the cost of labor to firms. The disposable income of workers is increased which acts as a macroeconomic stimulus. The success of the subsidy program depends to some extent on the degree to which demand induced by greater consumer spending is able to sustain higher employment levels. Overall, it is estimated that a four-quarter wage subsidy equivalent to 30 percent of prevailing industry wages results in a long run decline in unemployment in excess of 1 percent.", "date": "2017-09-19", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170918-152625166", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170918-152625166", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/grmee-8x614", "primary_object": { "basename": "sswp550.pdf", "url": "https://authors.library.caltech.edu/records/grmee-8x614/files/sswp550.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Rivers, Douglas" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/fbxdh-p1n34", "eprint_id": 81383, "eprint_status": "archive", "datestamp": "2023-08-19 19:21:20", "lastmod": "2024-01-14 05:27:50", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "An Empirical Analysis of Federal Income Tax Auditing and Compliance", "ispublished": "unpub", "full_text_status": "public", "keywords": "Tax audits, Taxes, Taxpaying, Datasets, Auditing standards, Income taxes, ZIP codes, Employment statistics, Business audits, Tests of compliance", "note": "Revised. Original dated to October 1986. \n\nWe would like to thank Bill Lefbom, Chairman of the TCMP committee of the IRS, for providing us with the 1969 IRS cross-section data set and helping us decipher it. Helpful comments have been provided by Dave Grether, Tom Gilligan, Rod Kiewiet, and especially Michael Graetz. This paper is a substantially revised version of Dubin and Wilde (1986). \n\nPublished as Dubin, Jeffrey A., and Louis L. Wilde. \"An empirical analysis of federal income tax auditing and compliance.\" National tax journal (1988): 61-74.\n\nSubmitted - sswp615_-_revised.pdf
", "abstract": "This paper provides empirical evidence on the relationship between compliance with the Federal Income Tax and auditing by the Internal Revenue Service. It combines a cross-section data set related to 1969 individual returns assembled by the IRS with data taken from the Annual Report of the Commissioner of Internal Revenue. We find strong support for an economic approach to tax compliance, but one that incorporates the IRS as a strategic actor. In particular, while audits may have a deterrent effect on noncompliance, we find that they are themselves, in the majority of cases, responsive to the pattern of compliance.", "date": "2017-09-15", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170912-150755319", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170912-150755319", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/fbxdh-p1n34", "primary_object": { "basename": "sswp615_-_revised.pdf", "url": "https://authors.library.caltech.edu/records/fbxdh-p1n34/files/sswp615_-_revised.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Wilde, Louis L." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/9319h-2fz70", "eprint_id": 81468, "eprint_status": "archive", "datestamp": "2023-08-19 18:01:48", "lastmod": "2024-01-14 05:28:54", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Evidence of Block Switching in Demand Subject to Declining Block Rates - A New Approach", "ispublished": "unpub", "full_text_status": "public", "note": "Published as Dubin, Jeffrey A. \"Block Switching in Demand Subject to Declining Block Rates-A New Approach.\" The Changing World Energy Economy, 8th IAEE North American Conference, 1986. International Association for Energy Economics, 1986.\n\nSubmitted - sswp583.pdf
", "abstract": "This paper considers the problem of forecasting demand subject to a non-linear rate schedule. We develop an empirical model of electricity demand subject to a quantity determined rate schedule and suggest a new procedure to estimate population taste variation. Using micro-level data from the 1975 Washington Center for Metropolitan Studies (WCMS) survey, we provide evidence on the prevalence and extent of block switching.", "date": "2017-09-15", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170914-161640436", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170914-161640436", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/9319h-2fz70", "primary_object": { "basename": "sswp583.pdf", "url": "https://authors.library.caltech.edu/records/9319h-2fz70/files/sswp583.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/372a6-nhk98", "eprint_id": 81469, "eprint_status": "archive", "datestamp": "2023-08-19 17:59:20", "lastmod": "2024-01-14 05:28:56", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Henson-S-E", "name": { "family": "Henson", "given": "Steven E." } } ] }, "title": "The Returns to Insulation Upgrades: Results from a Mixed Engineering Econometric Model", "ispublished": "unpub", "full_text_status": "public", "note": "Presented at the Fifth World Congress of the Econometric Society, August 20, 1985. Research support was provided by the Bonneville Power Administration and the Northwest Power Planning Council under grant number DE-AI79-83BP13S79.\n\nSubmitted - sswp582.pdf
", "abstract": "This paper estimates a new model of residential electricity demand. It differs from previous work in two ways. First, we utilize individual monthly billing data in a pooled time-series/cross-section framework. Second, we use an engineering/thermal load technique to model the household apace-heating technology. This allows more precise separation of the effects of economic variables from those of weather, and permits simulation of the effects of various conservation policies.\nWe estimate the model using data from the Pacific Northwest, and use the results to analyze three conservation measures: a price increase, a reduction in thermostat settings, and an improvement of insulation levels. We find average rates of return for insulation upgrades of 4.9 percent for ceilings and 8.3 percent for walls.", "date": "2017-09-15", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170914-162617345", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170914-162617345", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Northwest Power Planning Council" }, { "agency": "Bonneville Power Administration" }, { "agency": "Department of Energy (DOE)", "grant_number": "DE-AI79-83BP13S79" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/372a6-nhk98", "primary_object": { "basename": "sswp582.pdf", "url": "https://authors.library.caltech.edu/records/372a6-nhk98/files/sswp582.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Henson, Steven E." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/yfjwd-43e95", "eprint_id": 81334, "eprint_status": "archive", "datestamp": "2023-08-19 19:16:00", "lastmod": "2024-01-14 05:27:31", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance", "ispublished": "unpub", "full_text_status": "public", "keywords": "Tax audits, Taxes, Taxpaying, Income taxes, Tax noncompliance, Datasets, Business audits, Tax law, Tax collection, Tax evasion", "note": "Published as Dubin, Jeffrey A., Michael J. Graetz, and Louis L. Wilde. \"Are we a nation of tax cheaters? New econometric evidence on tax compliance.\" The American Economic Review 77.2 (1987): 240-245.\n\nSubmitted - sswp626.pdf
", "abstract": "The theoretical basis for the economic approach to tax compliance has, at least until recently, been inadequate, and the limited empirical work based on it is seriously flawed. In this paper we briefly review both, as well as new theoretical and, especially, empirical work on the tax compliance problem. With respect to the latter we present preliminary results based cm a state-level, time-series, cross-section data set drawn in part from the annual reports of the Commissioner of Internal Revenue.", "date": "2017-09-12", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170911-170537748", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170911-170537748", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/yfjwd-43e95", "primary_object": { "basename": "sswp626.pdf", "url": "https://authors.library.caltech.edu/records/yfjwd-43e95/files/sswp626.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/74ekw-6ph89", "eprint_id": 81297, "eprint_status": "archive", "datestamp": "2023-08-19 19:33:32", "lastmod": "2024-01-14 05:27:03", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rothwell-G-S", "name": { "family": "Rothwell", "given": "Geoffrey S." } } ] }, "title": "Preparing for the Improbable: Safety Incentives and the Price-Anderson Act", "ispublished": "unpub", "full_text_status": "public", "note": "While many people have assisted our research, some stand out for their special contributions: David Cain, Paul David, Peter Navarro, W. Edward Steinmueller, and particularly, Roger Noll. Remaining errors are our own. This research was funded by grants from the Exxon Educational Foundation to the Environmental Quality Laboratory at the California Institute of Technology and from the Center for Economic Policy Research at Stanford University.\n\nSubmitted - sswp642.pdf
", "abstract": "The Price-Anderson Act requires commercial nuclear power plants to maintain (approximately) $660 million in off-site accident coverage through two forms of insurance: market-provided private insurance and self-insurance in the form of retrospective assessments of reactor owners. We examine how changes in retrospective assessments influence the safety incentives of nuclear reactor owners. As one would expect, increases in self-insurance premiums increase the incentive to install safety systems more quickly. However, a more important conclusion is that self-insurance premiums as a function of reactor riskiness, rather than equal payments by reactor owners, yield a higher level of safety than under the current law.", "date": "2017-09-11", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170911-133209283", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170911-133209283", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Exxon Educational Foundation" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/74ekw-6ph89", "primary_object": { "basename": "sswp642.pdf", "url": "https://authors.library.caltech.edu/records/74ekw-6ph89/files/sswp642.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Rothwell, Geoffrey S." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/gk55y-d2k84", "eprint_id": 81306, "eprint_status": "archive", "datestamp": "2023-08-19 19:29:23", "lastmod": "2024-01-14 05:27:10", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Effect of Tax and Audit Rates on Compliance with the Federal Income Tax, 1977-85", "ispublished": "unpub", "full_text_status": "public", "note": "Submitted - sswp638.pdf
", "abstract": "This paper develops a game-theoretic model of the effects of state and federal income tax rates and audit rates on compliance with the federal income tax. Using data drawn primarily from the Annual Reports of the Commissioner of Internal Revenue for the years 1977-85, we find empirical confirmation of the model's prediction that increases in the tax rates increase compliance. We also investigate the overall performance of the federal revenue collection process and find that the entire IRS estimate of the increase in individual noncompliance during 1977-85 is more than accounted for by the decrease in auditing over the same period.", "date": "2017-09-11", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170911-141344635", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170911-141344635", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/gk55y-d2k84", "primary_object": { "basename": "sswp638.pdf", "url": "https://authors.library.caltech.edu/records/gk55y-d2k84/files/sswp638.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/5sc8m-gcb63", "eprint_id": 81205, "eprint_status": "archive", "datestamp": "2023-08-19 20:40:00", "lastmod": "2024-01-14 05:26:04", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Henson-S-E", "name": { "family": "Henson", "given": "Steven E." } } ] }, "title": "The Distributive Effects of the Federal Energy Tax Act", "ispublished": "unpub", "full_text_status": "public", "note": "We would like to thank Bill Lefbom for help in acquiring the data. The helpful comments of Louis Wilde, David Hedrick, and the editor are gratefully acknowledged. Financial assistance was provided by the Exxon Foundation through the California Institute of Technology Environmental Quality Laboratory. Sandie Ellis provided valuable research assistance. All remaining errors are our own.\n\nSubmitted - sswp674.pdf
", "abstract": "This paper examines the distributional consequences of the tax credits implemented by the Federal Energy Tax Act of 1978. The distributional effects are of interest both for their own sake, and because they have implications for the cost-effectiveness of the credits. If rates of return to conservation are higher for individuals who consume less housing, as earlier evidence suggests, then conservation incentive programs can achieve larger benefits for a given cost if they are distributionally more progressive.\nWe explain the amount of credit claimed by taxpayers using a tobit model, in which credits claimed are a function of variables that affect the net benefit of weatherization. We estimate the model using data from the 1979 Taxpayer Compliance Measurement Program conducted by the Internal Revenue Service. We find that credits claimed are significantly higher where winters are more severe, where energy prices are high or rising rapidly, and where individuals have higher incomes and spend more on housing.\nProgressivity indices based on Lorenz-Gini measures of inequality reveal that the tax credits were somewhat regressive, even holding climate and energy prices constant. This suggests that the credits may have been ineffectively targeted. In addition, we find no evidence that the credits had a measurable incentive effect, suggesting that they have largely provided windfall gains to households who would have insulated anyway.", "date": "2017-09-06", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170906-143432906", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170906-143432906", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/5sc8m-gcb63", "primary_object": { "basename": "sswp674.pdf", "url": "https://authors.library.caltech.edu/records/5sc8m-gcb63/files/sswp674.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Henson, Steven E." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/hqrza-xzj92", "eprint_id": 81146, "eprint_status": "archive", "datestamp": "2023-08-19 21:32:59", "lastmod": "2024-01-14 05:25:32", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rivers-D", "name": { "family": "Rivers", "given": "Douglas" } } ] }, "title": "Alternative Policies for Unemployment Insurance", "ispublished": "unpub", "full_text_status": "public", "note": "Submitted - sswp697.pdf
", "abstract": "The effects of a wage subsidy program on the duration of insured unemployment are investigated using data from a demonstration project conducted by the Illinois Department of Employment Security. UI claimants were offered a voucher that could be presented to potential employers as an inducement for their hire. Participation in the subsidy program was voluntary and eligibility was limited to a ten week period following the initial UI claim. In principle, the subsidy should increase the demand for the unemployed worker's services by reducing an employer's net wage costs. It may also have supply effects if the expiration of eligibility for the subsidy causes an increase in search effort, though it is also possible that the subsidy causes workers to adjust their reservation wage levels upward. In practice, subsidies have stigmatic effects that tend to lower participation rates by high-skilled workers. As a result, participants in a subsidy program have longer average durations of unemployment than non-participants. However, correcting for self-selection, we find that wage subsidies can substantially increase a worker's probability of reemployment and that the net benefits of such a program exceed its cost. In addition, wage subsidies are compared to a search bonus proposal which is also cost effective, but, due to differences in participation patterns, has rather different effects.", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170905-140540957", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170905-140540957", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/hqrza-xzj92", "primary_object": { "basename": "sswp697.pdf", "url": "https://authors.library.caltech.edu/records/hqrza-xzj92/files/sswp697.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Rivers, Douglas" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/1nz72-m8808", "eprint_id": 81145, "eprint_status": "archive", "datestamp": "2023-08-19 21:32:54", "lastmod": "2024-01-14 05:25:30", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rivers-D", "name": { "family": "Rivers", "given": "Douglas" } } ] }, "title": "Selection Bias in Linear Regression, Logit and Probit Models", "ispublished": "unpub", "full_text_status": "public", "note": "Published as Dubin, Jeffrey A., and Douglas Rivers. \"Selection bias in linear regression, logit and probit models.\" Sociological Methods & Research 18, no. 2-3 (1989): 360-390.\n\nSubmitted - sswp698.pdf
", "abstract": "Missing data are common in observational studies due to self-selection of subjects. Missing data can bias estimates of linear regression and related models. The nature of selection bias and econometric methods for correcting it are described. The econometric approach relies upon a specification of the selection mechanism. We extend this approach to binary logit and probit models and provide a simple test for selection bias in these models. An analysis of candidate preference in the 1984 U.S. presidential election illustrates the technique.", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170905-134432262", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170905-134432262", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/1nz72-m8808", "primary_object": { "basename": "sswp698.pdf", "url": "https://authors.library.caltech.edu/records/1nz72-m8808/files/sswp698.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Rivers, Douglas" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/xghen-f3m05", "eprint_id": 81104, "eprint_status": "archive", "datestamp": "2023-08-19 22:44:42", "lastmod": "2024-01-14 05:23:46", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "State Income Tax Amnesties 1: Causes", "ispublished": "unpub", "full_text_status": "public", "keywords": "Amnesty, Taxes, Tax audits, State income tax, State taxes, Income taxes, Estimated taxes, Economic models, Revenue, Tax revenues", "note": "Revised version. Original dated to December 1989. \n\nProfessor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). This analysis was initiated by Mike McDonald as a Caltech Summer Undergraduate Research Fellowship (SURF) project. We thank him for his efforts. We also thank Mike Udell for research assistance. Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the views of the Treasury Department. \n\nPublished as Dubin, Jeffrey A., Michael J. Graetz, and Louis L. Wilde. \"State income tax amnesties: Causes.\" The Quarterly Journal of Economics 107, no. 3 (1992): 1057-1070.\n\nSubmitted - sswp712.pdf
", "abstract": "The purpose of this paper is to analyze empirically for the years 1980-88 the factors which led states with state income taxes to run tax amnesty programs. We find a principal factor to be the level of IRS auditing; in particular, we find that states have tended to \"free-ride\" on the IRS-if the IRS is active in a state, then that state is less likely to run a tax amnesty program. Indeed, our estimates indicate that had the IRS audit rate remained constant during the 1980-88 period (instead of falling by almost one-half) , then the cumulative probability that an average state would have a tax amnesty by 1988 would have fallen by almost one-half compared to its actual level.", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170901-151939526", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170901-151939526", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/xghen-f3m05", "primary_object": { "basename": "sswp712.pdf", "url": "https://authors.library.caltech.edu/records/xghen-f3m05/files/sswp712.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/amfy6-5qy64", "eprint_id": 81102, "eprint_status": "archive", "datestamp": "2023-08-19 22:03:16", "lastmod": "2024-01-14 05:23:42", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Changing Face of Tax Enforcement, 1978-1988", "ispublished": "unpub", "full_text_status": "public", "note": "Professor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). All authors thank Theodore Seto for helpful comments and Jerry Hauck, Seth Hendon and Michael Udell for research assistance. Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the view of the Treasury Department. \n\nPublished as Dubin, Jeffrey A., Michael A. Graetz, and Louis L. Wilde. \"The Changing Face of Tax Enforcement, 1978-1988.\" Tax Law. 43 (1989): 893.\n\nSubmitted - sswp716.pdf
", "abstract": "This article examines three aspects of tax administration that are widely thought to play a particularly critical role in tax enforcement: the examination (or audit) function, information reporting and the criminal enforcement process. A careful look at the IRS budget devoted to the first two of these demonstrates that a major shift in tax enforcement policy has occurred during the last decade---fewer people have been audited, but those who have been were punished more severely. This shift in enforcement policy raises important questions both of the efficacy and fairness of the tax administrative process. Although not apparent through budget allocations, a similar pattern has occurred with respect to criminal enforcement. In addition, the shift of IRS resources toward enforcement of non-tax crimes and the increased use of grand juries also raises important questions about these IRS criminal enforcement process.", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170901-150225143", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170901-150225143", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/amfy6-5qy64", "primary_object": { "basename": "sswp716.pdf", "url": "https://authors.library.caltech.edu/records/amfy6-5qy64/files/sswp716.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/a6m3p-j6q49", "eprint_id": 81103, "eprint_status": "archive", "datestamp": "2023-08-19 22:44:37", "lastmod": "2024-01-14 05:23:44", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-A", "name": { "family": "Graetz", "given": "Michael A." } }, { "id": "Udell-M-A", "name": { "family": "Udell", "given": "Michael A." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Demand for Tax Return Preparation Services", "ispublished": "unpub", "full_text_status": "public", "keywords": "Taxes, Taxpaying, Tax audits, Tax returns, Tax noncompliance, Accountancy, Economic models, Adult education, Demand, Tax deductions", "note": "Revised version. Original dated to December 1989. \n\nProfessor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the views of the Treasury Department.\n\nPublished as Dubin, Jeffrey A., Michael J. Graetz, Michael A. Udell, and Louis L. Wilde. \"The demand for tax return preparation services.\" The Review of Economics and Statistics (1992): 75-82.\n\nSubmitted - sswp714.pdf
", "abstract": "In this paper we focus on taxpayer choices of return preparation services. Using aggregate nested logit techniques, we find that the demand for third party preparation responds to many factors: age, education, employment status, federal auditing, and tax return characteristics. Perhaps most important among these is federal auditing. Higher federal audit rates increase the demand for tax practitioner services, but do not affect the demand for other modes of third party assistance. More generally, as the tax burden increases, or as uncertainty about true tax liability increases, the demand for all modes of third party assistance increases.", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170901-150955679", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170901-150955679", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/a6m3p-j6q49", "primary_object": { "basename": "sswp714.pdf", "url": "https://authors.library.caltech.edu/records/a6m3p-j6q49/files/sswp714.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael A.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/xpncq-xzb82", "eprint_id": 81105, "eprint_status": "archive", "datestamp": "2023-08-19 22:03:21", "lastmod": "2024-01-14 05:23:47", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Effect of Audit Rates on Federal Income Tax Filings and Collections, 1977-1986", "ispublished": "unpub", "full_text_status": "public", "note": "This paper is a substantially revised version of Dubin, Graetz and Wilde (1987). Professor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). All authors thank Michael Udell for research assistance.\n\nSubmitted - sswp711.pdf
", "abstract": "This paper analyzes the effects of audit rates and certain other factors on federal income tax filings and collections. Using data drawn primarily from the Annual Reports of the Commissioner of Internal Revenue for the years 1977-1986, we investigate the overall performance of the federal revenue collection process and estimate that total IRS collections in 1986 would have risen by approximately forty billion dollars had the federal audit rate remained constant at its 1977 level during the intervening period.", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170901-152721831", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170901-152721831", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/xpncq-xzb82", "primary_object": { "basename": "sswp711.pdf", "url": "https://authors.library.caltech.edu/records/xpncq-xzb82/files/sswp711.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/6hqn3-9h683", "eprint_id": 81156, "eprint_status": "archive", "datestamp": "2023-08-19 21:25:12", "lastmod": "2024-01-14 05:25:41", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Report of the United States to the International Fiscal Association on the Costs of Tax Administration and Compliance", "ispublished": "unpub", "full_text_status": "public", "note": "The authors are grateful to Lee Meyer, Michael Udell, and Bob Cull for research assistance, and to the Internal Revenue Service and the National Science Foundation for financial assistance under grants nos. SES87-01027 and SES87-04443. \n\nPublished in Cahiers of the International Fiscal Association 43 (1989):311-344.\n\nSubmitted - sswp689.pdf
", "abstract": "This is a report prepared for the International Fiscal Association on the costs of tax administration and compliance in the United States. At the federal level, we present comprehensive data on administrative costs and review recent estimates of compliance costs. At the state level, we present new data on the administrative costs of state income taxes and general sales taxes, and review the very limited data on state level compliance costs. We also discuss the growing role of tax preparers, including new empirical results of our own. Finally, we review the recently enacted \"Taxpayer Bill of Rights.\"", "date": "2017-09-05", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170905-150053563", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170905-150053563", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Internal Revenue Service" }, { "agency": "NSF", "grant_number": "SES87-01027" }, { "agency": "NSF", "grant_number": "SES87-04443" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/6hqn3-9h683", "primary_object": { "basename": "sswp689.pdf", "url": "https://authors.library.caltech.edu/records/6hqn3-9h683/files/sswp689.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/3x3n7-9fx82", "eprint_id": 81030, "eprint_status": "archive", "datestamp": "2023-08-19 23:43:33", "lastmod": "2024-01-14 05:22:44", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Zeng-Langche", "name": { "family": "Zeng", "given": "Langche" } } ] }, "title": "The Heterogenous Logit Model", "ispublished": "unpub", "full_text_status": "public", "note": "The authors thank David M. Grether and Louis L. Wildefor helpful comments.\n\nSubmitted - sswp759.pdf
", "abstract": "Probabilistic choice systems in the generalized extreme value (GEV) family embody two restrictions not shared by the covariance probit model. First, the unobserved components of random utility are homoscedastic across individuals and alternatives. Second, the degree of similarity among alternatives is also assumed to be constant across individuals. This paper considers extensions to models in the GEV class which relax these two restrictions. An empirical application concerning the demand for cameras is developed to demonstrate the potential significance of the heterogenous logit model.", "date": "2017-08-31", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170831-135519750", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170831-135519750", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/3x3n7-9fx82", "primary_object": { "basename": "sswp759.pdf", "url": "https://authors.library.caltech.edu/records/3x3n7-9fx82/files/sswp759.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Zeng, Langche" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/72gj0-4f919", "eprint_id": 81037, "eprint_status": "archive", "datestamp": "2023-08-19 23:38:15", "lastmod": "2024-01-14 05:22:51", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Wilden-L-L", "name": { "family": "Wilden", "given": "Louis L." } } ] }, "title": "Welfare Economics for Tobit Models", "ispublished": "unpub", "full_text_status": "public", "note": "The authors gratefully acknowledge research support from the Environmental Quality Laboratory at the California Institute of Technology and from Putnam, Hayes, and Bartlett, Inc. Helpful comments made by Charlie Cicchetti and David Grether on an earlier draft are gratefully acknowledged.\n\nSubmitted - sswp753.pdf
", "abstract": "In this paper we demonstrate the correct calculation of consumer surplus in censored and truncated regression models, focusing on Tobit models. We review a variety of examples from the literature and isolate the nature of the bias associated with the incorrect calculation of consumer surplus in several of them.", "date": "2017-08-31", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170831-142356533", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170831-142356533", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/72gj0-4f919", "primary_object": { "basename": "sswp753.pdf", "url": "https://authors.library.caltech.edu/records/72gj0-4f919/files/sswp753.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Wilden, Louis L." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/zqnfd-x3139", "eprint_id": 80970, "eprint_status": "archive", "datestamp": "2023-08-20 00:57:10", "lastmod": "2024-01-14 05:15:27", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Cicchetti-C-J", "name": { "family": "Cicchetti", "given": "Charles J." } }, { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "A Micro-Econometric Analysis of Risk-Aversion and the Decision to Self-Insure", "ispublished": "unpub", "full_text_status": "public", "keywords": "Self insurance, Risk aversion, Utility functions, Expected utility, Customers, Extended warranties, Political economy, Marketing strategies, Economic models, Homeowners insurance", "note": "We thank Chris Pleatsikas and Kristina Sepetys for research assistance, and David Grether, Louis Wilde, and seminar participants at the lTSC Department of Decision Systems for their helpful comments. \n\nPublished as Cicchetti, Charles J., and Jeffrey A. Dubin. \"A microeconometric analysis of risk aversion and the decision to self-insure.\" Journal of political Economy 102, no. 1 (1994): 169-186.\n\nSubmitted - sswp784.pdf
", "abstract": "This study estimates a von Neumann-Morgenstern utility function using market data and micro-econometric methods. We investigate the decision whether to purchase insurance against the risk of telephone line trouble in the home. Using the choices of approximately 10,000 residential customers, we determine the shape of the utility function and the degree of risk-aversion. We find that risk-aversion varies systematically in the population and varies with the level of income and that the observed choice behavior is consistent with expected utility maximization. We are unable to detect the presence of ambiguity effects or over-weighting of low-probability events.", "date": "2017-08-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170830-133904499", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170830-133904499", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/zqnfd-x3139", "primary_object": { "basename": "sswp784.pdf", "url": "https://authors.library.caltech.edu/records/zqnfd-x3139/files/sswp784.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Cicchetti, Charles J. and Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/wpeyq-2kx14", "eprint_id": 80979, "eprint_status": "archive", "datestamp": "2023-08-20 00:28:36", "lastmod": "2024-01-14 05:15:35", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rivers-D", "name": { "family": "Rivers", "given": "Douglas" } } ] }, "title": "Experimental Estimates of the Impact of Wage Subsidies", "ispublished": "unpub", "full_text_status": "public", "note": "We would like to thank the Associate Editor and referees for helpful comments. Research support was provided by the Productive Employment Foundation. We are grateful to Allen V.C. Davis for his support and encouragement. \n\nPublished as Dubin, Jeffrey A., and Douglas Rivers. \"Experimental estimates of the impact of wage subsidies.\" Journal of Econometrics 56, no. 1-2 (1993): 219-242.\n\nSubmitted - sswp778.pdf
", "abstract": "The effects of a wage subsidy program on the duration of insured unemployment are investigated using experimental data. Participation in the experiment was voluntary and about one third of the subjects refused to take the subsidy voucher offered to them. Because subsidies appear to have stigmatic effects which tend to lower participation rates by high-skilled workers, experimental participants have longer average durations of unemployment than non-participants. However, correcting for self-selection, we find that wage subsidies can substantially increase a participant's probability of reemployment. Subsidies are also compared to a search bonus proposal which is also cost effective, but, due to differences in participation patterns, has rather different effects.", "date": "2017-08-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170830-141305574", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170830-141305574", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Productive Employment Foundation" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/wpeyq-2kx14", "primary_object": { "basename": "sswp778.pdf", "url": "https://authors.library.caltech.edu/records/wpeyq-2kx14/files/sswp778.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Rivers, Douglas" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/ht47e-mha45", "eprint_id": 80913, "eprint_status": "archive", "datestamp": "2023-08-20 01:30:13", "lastmod": "2024-01-14 05:14:58", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Market Barriers to Conservation: Are Implicit Discount Rates Too High?", "ispublished": "unpub", "full_text_status": "public", "note": "This paper was presented at the Program on Workable Energy Regulation Conference on The Economics of Energy Conservation held at U.C. Berkeley on June 26, 1992. The comments of the discussants, Charles Lave and Steven Stoft, were greatly appreciated. I wish to acknowledge the research assistance of Kristina Sepetys and P. Scott Burton, and would like to thank Louis L. Wilde and Charles C. Cicchetti for their comments and suggestions.\n\nSubmitted - sswp802.pdf
", "abstract": "This paper reconsiders whether implicit discount rates, generally cited as a market barrier to conservation, are really too high, and demonstrates that probabilistic choice studies of consumer durable purchases and hedonic housing price regression studies measure similar but non-identical discount factors. Four hedonic regression studies are reviewed which attempt to ascertain whether and to what extent the housing market capitalizes energy conservation investments. A theoretical model is presented which links the probabilistic choice and hedonic regression methods and shows how using results from both studies allows measurement of individual discount rates without bias. The paper identifies several factors which cause the degree of capitalization to differ from unity, resulting in consumer decisions which are rational from the individual perspective, but which can lead to low levels of social conservation.", "date": "2017-08-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170829-140258761", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170829-140258761", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/ht47e-mha45", "primary_object": { "basename": "sswp802.pdf", "url": "https://authors.library.caltech.edu/records/ht47e-mha45/files/sswp802.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/xprd7-7jt08", "eprint_id": 80923, "eprint_status": "archive", "datestamp": "2023-08-20 01:16:59", "lastmod": "2024-01-14 05:15:09", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Gerber-E-R", "name": { "family": "Gerber", "given": "Elisabeth R." } } ] }, "title": "Patterns of Voting on Ballot Propositions: A Mixture Model of Voter Types", "ispublished": "unpub", "full_text_status": "public", "note": "We thank Ken McCue for help in obtaining the data and Henry Brady, Bruce Cain, Skip Lupia, David Grether, Rod Kiewiet, and Doug Rivers for helpful comments.\n\nSubmitted - sswp795.pdf
", "abstract": "In this paper we analyze the patterns of behavior voters exhibit over a set of votes. We explore a set of structural estimation problems that involve analyzing several votes at one time and develop estimation techniques for identifying and analyzing patterns. Using the information in these patterns, we introduce a method for studying voter heterogeneity based on a finite mixture model. Finally, we employ data containing actual micro-level vote returns to estimate the mixture model parameters.", "date": "2017-08-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170829-150410925", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170829-150410925", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/xprd7-7jt08", "primary_object": { "basename": "sswp795.pdf", "url": "https://authors.library.caltech.edu/records/xprd7-7jt08/files/sswp795.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Gerber, Elisabeth R." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/503f9-xh666", "eprint_id": 80770, "eprint_status": "archive", "datestamp": "2023-08-20 02:54:30", "lastmod": "2024-01-14 05:11:31", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Spitzer-M-L", "name": { "family": "Spitzer", "given": "Matthew L." } } ] }, "title": "Testing Minority Preferences in Broadcasting", "ispublished": "unpub", "full_text_status": "public", "note": "The authors wish to thank Florence Setzer, Mark Zupan, Jane Halperin, the participants at workshops on the paper at the University of Southern California Law Center and participants in a session of the 1992 Telecommunications Policy Research Conference. Research assistance was provided by P. Scott Burton, Eric Rosin and Bruce Eisen. \n\nPublished as Dubin, Jeff, and Matthew L. Spitzer. \"Testing minority preferences in broadcasting.\" Southern California Law Review. 68 (1994): 841-884.\n\nPublished - sswp856.pdf
", "abstract": "The United States government has several policies and programs designed to increase the number of broadcasting stations owned by racial minorities. Increasing the number of minority-owned broadcasting stations, the government claims, will diversify the content of broadcast programs by increasing the amount of minority-oriented programming. Minority owners will program their stations differently than white owners, the government claims. In this paper we present the first econometric test of these propositions about minority ownership of broadcasting stations as well as a number of other related propositions. We conclude that increasing the number of minority-owned broadcasting stations increases the amount of minority-oriented programming. We also conclude that increasing the number of female-owned stations-a policy that has been ruled unconstitutional would be just as effective at increasing minority-oriented programming.", "date": "2017-08-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170824-143954159", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170824-143954159", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/503f9-xh666", "primary_object": { "basename": "sswp856.pdf", "url": "https://authors.library.caltech.edu/records/503f9-xh666/files/sswp856.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Spitzer, Matthew L." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/t68nv-jj920", "eprint_id": 80995, "eprint_status": "archive", "datestamp": "2023-08-20 00:13:30", "lastmod": "2024-01-14 05:15:48", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Cicchetti-C-J", "name": { "family": "Cicchetti", "given": "Charles J." } }, { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Use and Misuse of Surveys in Economic Analysis: Natural Resource Damage Assessment Under CERCLA", "ispublished": "unpub", "full_text_status": "public", "note": "The authors thank Ellen K. Moran, Kristina M. Sepetys and Mary-Elizabeth Vault for their contributions to the paper.\n\nSubmitted - sswp768.pdf
", "abstract": "This paper examines problems with the admissibility of contingent use methodology surveys in natural resource damage assessment cases under the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), as well as the propriety of their use in formulating public policy. Using a contingent use survey conducted in conjunction with the New Bedford Harbor Superfund case and two follow-up surveys, a number of errors and biases associated with contingent use methodology surveys are isolated and analyzed.", "date": "2017-08-30", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170830-153743263", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170830-153743263", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/t68nv-jj920", "primary_object": { "basename": "sswp768.pdf", "url": "https://authors.library.caltech.edu/records/t68nv-jj920/files/sswp768.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Cicchetti, Charles J.; Dubin, Jeffrey A.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/2q6zy-69h08", "eprint_id": 80580, "eprint_status": "archive", "datestamp": "2023-08-20 06:23:57", "lastmod": "2024-01-14 05:08:54", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "Comparing Absentee and Precinct Voters: A View Over Time", "ispublished": "unpub", "full_text_status": "public", "keywords": "absentee voting, nested logit, panel data, political participation, aggregate, nested logit, random effects", "note": "The helpful comments of R. Michael Alvarez, Richard Braunstein, Ted Jelen, Jonathan Katz, D. Roderick Kiewiet, and Santa Traugott are gratefully acknowledged. Earlier versions of this paper were presented at the Western Political Science Association Annual Conference, Portland, Oregon, March 17, 1995, and at the Midwest Political Science Association Annual Conference, Chicago, IL, April 6, 1995.\n\nPublished as Dubin, Jeffrey A., and Gretchen A. Kalsow. \"Comparing absentee and precinct voters: A view over time.\" Political Behavior 18, no. 4 (1996): 369-392.\n\nSubmitted - sswp942.pdf
", "abstract": "This paper examines the trend in absentee voting over the last thirty years in California. With the liberalization of absentee voting laws and practices, an increase in the numbers of absentee voters quickly followed. Absentee voters have already demonstrated their ability to influence the outcomes of local elections. An open question is what will become of absentee voters in the future. If they are the model for \"voting at home,\" and if technological advances allow such, then the behavior of current absentee voters may be indicative of the future electorate.\nThe increasing trend of voters opting for absentee ballots is analyzed by using GLS on a random effects time-series cross-section model with county level data. The focus is on identifying structural factors such as changing voter demographics that have influenced the decision of voters to cast absentee ballots. Thirty-three recent state-wide elections in California are the basis for this analysis, covering the statewide primary and general elections from November 1962, through November 1994.\nWe find that the impact of demographics and time trends on absentee voting differ between general and primary elections. In addition, we find that a 1977 liberalization law in California had the effect of accelerating the usage of the absentee format. Finally, we conclude that absentee and precinct voting are substitutes in general elections but complements in primary elections.", "date": "2017-08-21", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170817-151921896", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170817-151921896", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/2q6zy-69h08", "primary_object": { "basename": "sswp942.pdf", "url": "https://authors.library.caltech.edu/records/2q6zy-69h08/files/sswp942.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/wf98v-0q055", "eprint_id": 80579, "eprint_status": "archive", "datestamp": "2023-08-20 06:23:53", "lastmod": "2024-01-14 05:08:52", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "Comparing Absentee and Precinct Voters: Voting on Direct Legislation", "ispublished": "unpub", "full_text_status": "public", "keywords": "absentee voting. NESML proposition voting", "note": "The helpful comments of Santa Traugott and seminar participants are gratefully acknowledged. An earlier version of this paper was presented at the 1995 Annual Meeting of the Midwest Political Science Association, Chicago, IL, April 6-8, 1995. \n\nPublished as Dubin, Jeffrey A., and Gretchen A. Kalsow. \"Comparing absentee and precinct voters: Voting on direct legislation.\" Political Behavior 18, no. 4 (1996): 393-411.\n\nSubmitted - sswp943.pdf
", "abstract": "This paper addresses issues related to how the absentee voter actually casts their ballot on propositions. If the liberalization of absentee laws changed either the composition or behavior of the electorate then the outcome of the\u2022 election may be affected.\nThis paper tests whether the electoral behavior of absentee and precinct voters differs in regards to voting on propositions. The analysis is based on sample of actual absentee and precinct voter ballots drawn from the approximately three million ballots cast in Los Angeles county for the 1992 general election. The analysis uses a nested model of voter participation and is estimated using the weighted exogenous sampling maximum likelihood method.\nWe find that precinct and absentee voters do differ on both the propositions they cast votes on, and in their propensity to vote \"Yes\" for a proposition. For example, absentees appear to vote on fewer bonds and initiatives than do precinct voters. They also vote on fewer propositions dealing with state taxes, food taxes, and property taxes. In addition, given that a voter casts a valid vote, the propensity for absentee voters to vote \"Yes\" is higher on initiatives and propositions related to education, welfare, and health care than it is for precinct voters.", "date": "2017-08-21", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170817-151019038", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170817-151019038", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/wf98v-0q055", "primary_object": { "basename": "sswp943.pdf", "url": "https://authors.library.caltech.edu/records/wf98v-0q055/files/sswp943.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/7kcmg-s2990", "eprint_id": 80400, "eprint_status": "archive", "datestamp": "2023-08-19 00:53:37", "lastmod": "2024-01-14 00:53:52", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "An Aggregate Nested Logit Model of Political Participation", "ispublished": "unpub", "full_text_status": "public", "keywords": "Panel data, single equation models, multiple equation models, discrete regression, rent-seeking, elections, legislatures, economic models", "note": "Submitted - sswp998.pdf
", "abstract": "This paper builds an aggregate nested model of political participation. We use a three-event model of voting behavior that incorporates the registration, turnout, and ballot completion decisions. The definitions of registration, turnout, and ballot completion used in this paper reflect the nested nature of the model. The concept of a nested model allows us to determine the elasticity of participation in total and for specific events within the model. We find that African-Americans register more often than non-Latino whites, turnout less for general elections, and complete less of the ballot. We also find that minorities do not vote in equal proportions to non-minorities even in those instances where they have the greatest chance of influencing the outcome, such as in primaries and mid-term election.", "date": "2017-08-15", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170814-170702184", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170814-170702184", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/7kcmg-s2990", "primary_object": { "basename": "sswp998.pdf", "url": "https://authors.library.caltech.edu/records/7kcmg-s2990/files/sswp998.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/v6txk-74k62", "eprint_id": 80386, "eprint_status": "archive", "datestamp": "2023-08-19 00:53:31", "lastmod": "2024-01-14 00:53:38", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "Participation in Direct Legislation: Evidence from the Voting Booth", "ispublished": "unpub", "full_text_status": "public", "keywords": "Discrete regression, qualitative choice models, economic models, rent-seeking", "note": "Submitted - sswp997.pdf
", "abstract": "This study considers individual voting behavior on propositions. After controlling for voter and election specific attributes, we determine the effects of proposition attributes, such as proposition position and readability on roll-off and voter fatigue. If proposition attributes affect voting behavior and if their attributes can be influenced by supporters, including interest groups, then any such potential advantages should be ameliorated in the interest of \"equal\" political representation. As an example, advantages of ballot position can be minimized by modifying the linkage between the qualification sequence and the ballot sequence.\nUsing individual level ballot data taken from Los Angeles county, we find that the proposition position is negatively related to the probability of voting on a proposition and the probability of voting \"Yes\" on bonds and initiatives. We also find that reading ease is positively related to the probability of voting on a proposition and the probability of voting \"Yes\" on bonds and initiatives.", "date": "2017-08-15", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170814-155144144", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170814-155144144", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/v6txk-74k62", "primary_object": { "basename": "sswp997.pdf", "url": "https://authors.library.caltech.edu/records/v6txk-74k62/files/sswp997.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/4a0gr-cvp11", "eprint_id": 80324, "eprint_status": "archive", "datestamp": "2023-08-19 02:41:19", "lastmod": "2024-01-14 00:52:56", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } }, { "id": "Udell-M-A", "name": { "family": "Udell", "given": "Michael A." } } ] }, "title": "Tax Return Preparers and Tax Evasion", "ispublished": "unpub", "full_text_status": "public", "keywords": "Discrete Regression and Qualitative Choice, Tax Evasion", "note": "We are grateful to the participants at the 1996 University of Illinois Tax Symposium for helpful comments. Gretchen Kalsow would like to thank the Darden Foundation for their support. This article does not necessarily reflect the views of the staff of the Joint Committee on Taxation or of any Member of Congress.\n\nSubmitted - sswp1031.pdf
", "abstract": "The IRS has determined that the largest amount of tax evasion is associated with a relatively small percentage of returns prepared by tax practitioners. Tax practitioners can generally serve in three roles\u2014to assist aggressive tax planning and evasion, to act as agents for the IRS and enforce the tax code, or simply be expensive outlets for tax return preparation. Do the distributional statistics lead to the conclusion that tax practitioners cause rather than divert additional tax evasion? The purpose of this paper is to address the causal connection between return preparation choice and evasion. We find that the return characteristics for those seeking practitioners are associated with an increased opportunity for tax evasion. But our analysis also shows that tax practitioners actually lower tax evasion beyond what it would be if an individual had sought another means of preparation, such as self-preparation.", "date": "2017-08-11", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170811-160210655", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170811-160210655", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/4a0gr-cvp11", "primary_object": { "basename": "sswp1031.pdf", "url": "https://authors.library.caltech.edu/records/4a0gr-cvp11/files/sswp1031.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A.; Kalsow, Gretchen A.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/x82vj-kw233", "eprint_id": 80253, "eprint_status": "archive", "datestamp": "2023-08-19 04:30:45", "lastmod": "2024-01-13 23:32:20", "type": "monograph", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Statistical Analysis of the Additive and Multiplicative Hypotheses of Multiple Exposure Synergy for Cohort and Case-Control Studies", "ispublished": "unpub", "full_text_status": "public", "keywords": "synergy, cohort, case-control, epidemiology", "note": "Published as Dubin, J. A. (2001). Statistical Analysis of the Additive and Multiplicative Hypotheses of Multiple Exposure Synergy for Cohort and Case-Control Studies. In Empirical Studies in Applied Economics (pp. 87-116). Springer US.\n\nSubmitted - sswp1066.pdf
", "abstract": "This paper considers hypotheses tests for synergistic relationships in epidemiological studies. Two hypotheses are considered. First, I develop tests of the additive hypothesis which states that the combined risk from two sources of exposure is the sum of each risk taken separately. I then develop tests for the hypothesis that a multiplicative relationship exists for the risks, i.e., that the combined risk is consistent with the multiplication of the individual risks. Following standard practice in epidemiological studies I consider tests for both case-referent and cohort (standardized mortality rate) type studies.", "date": "2017-08-10", "date_type": "published", "publisher": "California Institute of Technology", "id_number": "CaltechAUTHORS:20170810-152247165", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170810-152247165", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.7907/x82vj-kw233", "primary_object": { "basename": "sswp1066.pdf", "url": "https://authors.library.caltech.edu/records/x82vj-kw233/files/sswp1066.pdf" }, "resource_type": "monograph", "pub_year": "2017", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/cjxm5-psk50", "eprint_id": 80615, "eprint_status": "archive", "datestamp": "2023-08-22 12:57:06", "lastmod": "2023-10-17 16:33:31", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "An integrated engineering\u2013econometric analysis of residential balance point temperatures", "ispublished": "pub", "full_text_status": "restricted", "keywords": "Heating degree; HDD; Temperature; Load; Econometrics", "note": "\u00a9 2007 Elsevier B.V. \n\nReceived 24 August 2006, Revised 11 February 2007, Accepted 28 February 2007, Available online 10 April 2007.", "abstract": "This paper examines the theoretical and empirical properties of residential balance point temperatures. Heating-degree type measures in energy load temperature models are typically used because heating load should be zero when temperatures are larger than the base (balance point) level. Thermostat setting and the insulation properties of the residential shell determine the balance point temperature. Proper measurement of balance point temperatures is important in selecting the base temperature used in heating and cooling degree measures. I apply an engineering thermal load model to impute balance point temperatures for residential households in the Puget Sound Energy Washington service territory. The distribution of implied balance point temperatures suggests that heating degree measures base 65 \u00b0F inadequately capture the non-linear relationship between load and temperature due to prevalence of low balance point households.", "date": "2008-09", "date_type": "published", "publication": "Energy Economics", "volume": "30", "number": "5", "publisher": "Elsevier", "pagerange": "2537-2551", "id_number": "CaltechAUTHORS:20170818-104140576", "issn": "0140-9883", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170818-104140576", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "doi": "10.1016/j.eneco.2007.02.013", "resource_type": "article", "pub_year": "2008", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/72ehp-sym24", "eprint_id": 27634, "eprint_status": "archive", "datestamp": "2023-08-19 08:08:21", "lastmod": "2023-10-24 17:17:54", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Kitchen-C-M", "name": { "family": "Kitchen", "given": "Christina M." } }, { "id": "Kitchen-S-G", "name": { "family": "Kitchen", "given": "Scott G." } }, { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Gottlieb-M-S", "name": { "family": "Gottlieb", "given": "Michael S." } } ] }, "title": "Initial Virological and Immunologic Response to Highly Active Antiretroviral Therapy Predicts Long-Term Clinical Outcome", "ispublished": "pub", "full_text_status": "public", "note": "\u00a9 2001 by the Infectious Diseases Society of America.\nReceived 25 September 2000; revised 20 December 2000; electronically published 11 July 2001. Financial support: National Institutes of Health (grant no. AI07370-09 to C.M.K.).\n\nPublished - KITcid01.pdf
", "abstract": "Little is known about the long-term clinical outcomes for human immunodeficiency virus (HIV)-infected patients who have received highly active antiretroviral therapy (HAART). Determining factors associated with long-term clinical outcomes early in the course of treatment may allow modifications to be made for patients who are at a greater risk of treatment failure. To evaluate these factors, we studied 213 HIV-infected patients who had received HAART for at least 115 weeks. In the univariate analysis, virological response, which was measured as the change in virus load from baseline at month 3 of treatment, was the single best predictor of clinical outcome (relative hazard, 0.722; P = .001), independent of virological suppression. In the multivariate analysis, virological response and immunologic response, which was measured as an increase in CD4 cell count of >200 cells/mm^3, resulted in better prediction of clinical outcomes than did use of either variable alone (P = .02). Our results indicate that changes in virus load and immunologic response together are good predictors of clinical outcome and can be assessed after the initiation of HAART, which would allow clinicians to identify patients early in the course of therapy who are at greater risk of negative outcome.", "date": "2001-08-15", "date_type": "published", "publication": "Clinical Infectious Diseases", "volume": "33", "number": "4", "publisher": "Oxford University Press", "pagerange": "466-472", "id_number": "CaltechAUTHORS:20111104-145104514", "issn": "1058-4838", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20111104-145104514", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NIH", "grant_number": "AI07370-09" } ] }, "doi": "10.1086/321900", "primary_object": { "basename": "KITcid01.pdf", "url": "https://authors.library.caltech.edu/records/72ehp-sym24/files/KITcid01.pdf" }, "resource_type": "article", "pub_year": "2001", "author_list": "Kitchen, Christina M.; Kitchen, Scott G.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/cmckm-5ef35", "eprint_id": 80507, "eprint_status": "archive", "datestamp": "2023-08-19 07:03:31", "lastmod": "2023-10-17 16:03:16", "type": "book_section", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Statistical Analysis of the Additive and Multiplicative Hypotheses of Multiple Exposure Synergy for Cohort and Case-Control Studies", "ispublished": "unpub", "full_text_status": "public", "note": "\u00a9 2001 Springer Science+Business Media New York.", "abstract": "In epidemiological studies, where there are multiple causes of a particular disease, the issue arises as to whether the multiple causes have a synergistic relationship so that their combined effect is both greater than that of either activity alone, and greater than what one would expect by the sum of their individual risk contributions. Two hypotheses are frequently tested. The first hypothesis states that when the sources of disease act independently, the relative risk of disease, given exposure, is an additive relationship. Thus, the relative risk of dying from cause A adds to the relative risk of dying from cause B to determine the combined relative risk of dying when exposed to both A and B. A second hypothesis states that the relationship between disease and the two causal factors is multiplicative. In this case, the combined risk is the product of the individual risks. Of course synergism is itself a concept that is model dependent. For instance, a lack of synergism in a logit model of risk, as demonstrated by the statistical insignificance of an interaction term, leads to a multiplicative model of relative risk. Consider the following example. Suppose that the probability of dying from a disease depends on two factors, A and B. Let \u03b4_A denote exposure to A, and \u03b4B denote exposure to B.Suppose further that the probability of dying is logistic and given by: P[D|\u03b4_A,\u03b4_B]=1/(1+e\u2212(X_0\u03b2_0+\u03b4_AX_A\u03b2_A+\u03b4_BX_B\u03b2_B+\u03b4_A\u03b4_BX_C)) where X_A, X_B, X_C are vectors of explanatory factor, and \u03b2 are true but unknown coefficient vectors.", "date": "2001", "date_type": "published", "publisher": "Springer", "place_of_pub": "Boston, MA", "pagerange": "87-116", "id_number": "CaltechAUTHORS:20170816-145820663", "isbn": "978-1-4613-5565-6", "book_title": "Empirical Studies in Applied Economics", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170816-145820663", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "contributors": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "doi": "10.1007/978-1-4615-1461-9_5", "resource_type": "book_section", "pub_year": "2001", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/d8m8r-0n737", "eprint_id": 80998, "eprint_status": "archive", "datestamp": "2023-08-19 00:38:42", "lastmod": "2023-10-17 19:20:06", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "Comparing absentee and precinct voters: A view over time", "ispublished": "pub", "full_text_status": "public", "note": "\u00a9 1996 Plenum Publishing Corporation. \n\nThe helpful comments of R. Michael Alvarez, Richard Braunstein, Ted Jelen, Jonathan Katz, D. Roderick Kiewiet, and Santa Traugott are gratefully acknowledged. Earlier versions of this paper were presented at the Western Political Science Association Annual Conference, Portland, Oregon, March 17, 1995, and at the Midwest Political Science Association Annual Conference, Chicago, Illinois, April 6, 1995.", "abstract": "This paper examines the trend in absentee voting over the last 30 years in California. With the liberalization of absentee voting laws and practices, an increase in the numbers of absentee voters quickly followed. Absentee voters have already demonstrated their ability to influence the outcomes of local elections. An open question is what will become of absentee voters in the future. If they are the model for \"voting at home,\" and if technological advances allow such, then the behavior of current absentee voters may be indicative of the future electorate. The increasing trend of voters opting for absentee ballots is analyzed by using GLS on a random-effects time-series cross-section model with county-level data. The focus is on identifying structural factors such as changing voter demographics that have influenced the decision of voters to cast absentee ballots. Thirty-three recent statewide elections in California are the basis for this analysis, covering the statewide primary and general elections from November 1962 through November 1994. We find that the impact of demographics and time trends on absentee voting differ between general and primary elections. In addition, we find that a 1977 liberalization law in California had the effect of accelerating the usage of the absentee format. Finally, we conclude that absentee and precinct voting are substitutes in general elections but complements in primary elections.", "date": "1996-12", "date_type": "published", "publication": "Political Behavior", "volume": "18", "number": "4", "publisher": "Springer", "pagerange": "369-392", "id_number": "CaltechAUTHORS:20170830-155154297", "issn": "0190-9320", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170830-155154297", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "doi": "10.1007/BF01499094", "resource_type": "article", "pub_year": "1996", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/kbb5x-h8954", "eprint_id": 80665, "eprint_status": "archive", "datestamp": "2023-08-19 00:38:21", "lastmod": "2023-10-17 17:04:24", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "Comparing absentee and precinct voters: Voting on direct legislation", "ispublished": "pub", "full_text_status": "public", "note": "\u00a9 1996 Plenum Publishing Corporation.", "abstract": "This paper addresses issues related to how absentee voters actually cast their ballots on propositions. If the liberalization of absentee laws changed either the composition or behavior of the electorate, then the outcome of the election may be affected. This paper tests whether the electoral behavior of absentee and precinct voters differs in regards to voting on propositions. The analysis is based on a sample of actual absentee and precinct voter ballots drawn from the approximately three million ballots cast in Los Angeles county for the 1992 general election. The analysis uses a nested model of voter participation and is estimated using the weighted exogenous sampling maximum likelihood method. We find that precinct and absentee voters do differ on both the propositions on which they cast votes and in their propensity to vote \"Yes\" for a proposition. For example, absentees appear to vote on fewer bonds and initiatives than do precinct voters. They also vote on fewer propositions dealing with state taxes, food taxes, and property taxes. In addition, given that a voter casts a valid vote, the propensity for absentee voters to vote \"Yes\" is higher on initiatives and propositions related to education, welfare, and health care than it is for precinct voters.", "date": "1996-12", "date_type": "published", "publication": "Political Behavior", "volume": "18", "number": "4", "publisher": "Springer", "pagerange": "393-411", "id_number": "CaltechAUTHORS:20170822-074318168", "issn": "0190-9320", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170822-074318168", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "collection": "CaltechAUTHORS", "doi": "10.1007/BF01499095", "resource_type": "article", "pub_year": "1996", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/dhzg7-29e24", "eprint_id": 80665, "eprint_status": "archive", "datestamp": "2023-08-19 00:38:23", "lastmod": "2023-10-17 17:04:26", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kalsow-G-A", "name": { "family": "Kalsow", "given": "Gretchen A." } } ] }, "title": "Comparing absentee and precinct voters: Voting on direct legislation", "ispublished": "pub", "full_text_status": "public", "note": "\u00a9 1996 Plenum Publishing Corporation.", "abstract": "This paper addresses issues related to how absentee voters actually cast their ballots on propositions. If the liberalization of absentee laws changed either the composition or behavior of the electorate, then the outcome of the election may be affected. This paper tests whether the electoral behavior of absentee and precinct voters differs in regards to voting on propositions. The analysis is based on a sample of actual absentee and precinct voter ballots drawn from the approximately three million ballots cast in Los Angeles county for the 1992 general election. The analysis uses a nested model of voter participation and is estimated using the weighted exogenous sampling maximum likelihood method. We find that precinct and absentee voters do differ on both the propositions on which they cast votes and in their propensity to vote \"Yes\" for a proposition. For example, absentees appear to vote on fewer bonds and initiatives than do precinct voters. They also vote on fewer propositions dealing with state taxes, food taxes, and property taxes. In addition, given that a voter casts a valid vote, the propensity for absentee voters to vote \"Yes\" is higher on initiatives and propositions related to education, welfare, and health care than it is for precinct voters.", "date": "1996-12", "date_type": "published", "publication": "Political Behavior", "volume": "18", "number": "4", "publisher": "Springer", "pagerange": "393-411", "id_number": "CaltechAUTHORS:20170822-074318168", "issn": "0190-9320", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170822-074318168", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "collection": "CaltechAUTHORS", "doi": "10.1007/BF01499095", "resource_type": "article", "pub_year": "1996", "author_list": "Dubin, Jeffrey A. and Kalsow, Gretchen A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/kz9w7-y0y06", "eprint_id": 83017, "eprint_status": "archive", "datestamp": "2023-08-20 05:49:53", "lastmod": "2023-10-17 22:51:07", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeff" } }, { "id": "Spitzer-M-L", "name": { "family": "Spitzer", "given": "Matthew L." } } ] }, "title": "Testing Minority Preferences in Broadcasting", "ispublished": "pub", "full_text_status": "restricted", "note": "\u00a9 1995 University of Southern California Law Center. \n\nThe authors wish to thank Florence Setzer, Mark Zupan, Jane Halperin, the participants at workshops on the Article at the University of Southern California Law Center and\nparticipants in a session of the 1992 Telecommunications Policy Research Conference. Research assistance was provided by P. Scott Burton, Eric Rosin, and Bruce Eisen.", "abstract": "The U.S. government has several policies and programs designed to increase the number of radio and television broadcasting stations owned by racial minorities. Increasing the number of minority-owned broadcasting stations, the government claims, will diversify the\ncontent of broadcast programs by increasing the amount of minority-oriented programming. Minority owners will program their stations differently from white owners, the government claims.\nIn this Article we present the first econometric test of these propositions about minority ownership of broadcasting stations, as well as a number of other related propositions. We conclude that increasing the number of minority-owned broadcasting stations increases the\namount of minority-oriented programming. We also conclude that increasing the number of female-owned stations-a policy that has been ruled unconstitutional-would be just as effective at increasing minority-oriented programming.", "date": "1995-05", "date_type": "published", "publication": "Southern California Law Review", "volume": "68", "number": "4", "publisher": "University of Southern California Law Center", "pagerange": "841-884", "id_number": "CaltechAUTHORS:20171107-080740918", "issn": "0038-3910", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171107-080740918", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "resource_type": "article", "pub_year": "1995", "author_list": "Dubin, Jeff and Spitzer, Matthew L." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/yz1bb-mhf03", "eprint_id": 83085, "eprint_status": "archive", "datestamp": "2023-08-20 03:55:14", "lastmod": "2023-10-20 23:22:34", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Cicchetti-C-J", "name": { "family": "Cicchetti", "given": "Charles J." } }, { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "A microeconometric analysis of risk aversion and the decision to self-insure", "ispublished": "pub", "full_text_status": "public", "note": "\u00a9 1994 by The University of Chicago. \n\nWe thank Chris Pleatsikas and Kristina Sepetys for research assistance and David Grether, Louis Wilde, and seminar participants at the University of Southern California Department of Decision Systems for their helpful comments. We also thank the referee, who provided very detailed and helpful comments. \n\nFormerly SSWP 784.\n\nPublished - sswp784_-_published.pdf
", "abstract": "This study estimates a von Neumann-Morgenstern utility function using market data and microeconometric methods. We investigate the decision whether to purchase insurance against the risk of telephone line trouble in the home. Using the choices of approximately 10,000 residential customers, we determine the shape of the utility function and the degree of risk aversion. We find that risk aversion varies systematically in the population and varies with the level of income and that the observed choice behavior is consistent with expected utility maximization.", "date": "1994-02", "date_type": "published", "publication": "Journal of Political Economy", "volume": "102", "number": "1", "publisher": "University of Chicago Press", "pagerange": "169-186", "id_number": "CaltechAUTHORS:20171108-150423957", "issn": "0022-3808", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171108-150423957", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "primary_object": { "basename": "sswp784_-_published.pdf", "url": "https://authors.library.caltech.edu/records/yz1bb-mhf03/files/sswp784_-_published.pdf" }, "resource_type": "article", "pub_year": "1994", "author_list": "Cicchetti, Charles J. and Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/4j2x0-y2e22", "eprint_id": 81177, "eprint_status": "archive", "datestamp": "2023-08-20 02:27:15", "lastmod": "2023-10-17 19:38:08", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rivers-D", "name": { "family": "Rivers", "given": "Douglas" } } ] }, "title": "Experimental estimates of the impact of wage subsidies", "ispublished": "pub", "full_text_status": "restricted", "note": "\u00a9 1993 Elsevier B.V. \n\nWe would like to thank the Associate Editor and referees for helpful comments. Research support was provided by the Productive Employment Foundation. We are grateful to Allen V.C. Davis for his support and encouragement.", "abstract": "The effects of a wage subsidy program on the duration of insured unemployment are investigated using experimental data. Participation in the experiment was voluntary and about one third of the subjects refused to take the subsidy voucher offered to them. Because subsidies appear to have stigmatic effects which tend to lower participation rates by high-skilled workers, experimental participants have longer average durations of unemployment than nonparticipants. However, correcting for self-selection, we find that wage subsidies can substantially increase a participant's probability of reemployment. Subsidies are also compared to a search bonus proposal which is also cost-effective, but, due to differences in participation patterns, has rather different effects.", "date": "1993-03", "date_type": "published", "publication": "Journal of Econometrics", "volume": "56", "number": "1-2", "publisher": "Elsevier", "pagerange": "219-242", "id_number": "CaltechAUTHORS:20170906-084144252", "issn": "0304-4076", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170906-084144252", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "Productive Employment Foundation" } ] }, "doi": "10.1016/0304-4076(93)90107-G", "resource_type": "article", "pub_year": "1993", "author_list": "Dubin, Jeffrey A. and Rivers, Douglas" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/wsn3f-03v30", "eprint_id": 83107, "eprint_status": "archive", "datestamp": "2023-08-20 01:35:39", "lastmod": "2023-10-20 23:03:38", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "State income tax amnesties: Causes", "ispublished": "pub", "full_text_status": "public", "keywords": "Amnesty, Taxes, Tax audits, State income tax, State taxes, Income taxes, Estimated taxes, Economic models, Revenue, Tax revenues", "note": "\u00a9 1992 Oxford University Press. \n\nMichael J. Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Jeffrey A. Dubin and Louis L. Wilde (grant no. SES-8701027). We thank Mike McDonald and Mike Udell for research assistance. This paper is a revised version of Dubin, Graetz, and Wilde [1989]. Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This research was conducted before Graetz assumed that office and does not necessarily reflect the views of the Treasury Department. We also acknowledge the comments of seminar participants at the University of California at Los Angeles, Claremont College, McMaster University, and the NBER Summer Institute as well as those of an anonymous referee, and two members of the board of editors. \n\nFormerly SSWP 712.\n\nPublished - sswp712_-_published.pdf
", "abstract": "This paper analyzes empirically for the years 1980-1988 the factors that led states with state income taxes to run tax amnesty programs. We find that the potential yield from an amnesty is more important than the fiscal status of a state. Furthermore, we estimate that if the IRS audit rate had remained constant during the 1980-1988 period (instead of falling by almost one half), then the cumulative probability that an average state would have had a tax amnesty by 1988 would have fallen by just over 25 percent.", "date": "1992-08", "date_type": "published", "publication": "Quarterly Journal of Economics", "volume": "107", "number": "3", "publisher": "Oxford University Press", "pagerange": "1057-1070", "id_number": "CaltechAUTHORS:20171109-133406168", "issn": "0033-5533", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171109-133406168", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "primary_object": { "basename": "sswp712_-_published.pdf", "url": "https://authors.library.caltech.edu/records/wsn3f-03v30/files/sswp712_-_published.pdf" }, "resource_type": "article", "pub_year": "1992", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/n2fb3-0ws18", "eprint_id": 83099, "eprint_status": "archive", "datestamp": "2023-08-20 01:03:51", "lastmod": "2023-10-20 22:59:15", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Udell-M-A", "name": { "family": "Udell", "given": "Michael A." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The demand for tax return preparation services", "ispublished": "pub", "full_text_status": "public", "keywords": "Taxes, Taxpaying, Tax audits, Tax returns, Tax noncompliance, Accountancy, Economic models, Adult education, Demand, Tax deductions", "note": "\u00a9 1992 The MIT Press. \n\nReceived for publication July 23, 1990. Revision accepted for publication April 2, 1991. \n\nProfessor Graetz thanks the National Science Foundation for research support (Grant No. SES-870443) as do Professors Dubin and Wilde (Grant-No. SES-8701027). Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the views of the Treasury Department. We acknowledge the very helpful comments of an anonymous referee. \n\nFormerly SSWP 714.\n\nPublished - sswp714_-_published.pdf
", "abstract": "We analyze taxpayer choices of return preparation\nservices. We distinguish between two types of nonpaid preparers, six types of paid third parties, and self-preparation. Among other things, we find significant differences in the factors which explain the demand for paid third parties who are and are not able to represent clients before the IRS. Among these factors are increases in IRS audit rates and the frequency of IRS penalties.", "date": "1992-02", "date_type": "published", "publication": "Review of Economics and Statistics", "volume": "74", "number": "1", "publisher": "MIT Press", "pagerange": "75-82", "id_number": "CaltechAUTHORS:20171108-170928183", "issn": "0034-6535", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171108-170928183", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "doi": "10.2307/2109544", "primary_object": { "basename": "sswp714_-_published.pdf", "url": "https://authors.library.caltech.edu/records/n2fb3-0ws18/files/sswp714_-_published.pdf" }, "resource_type": "article", "pub_year": "1992", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/6f7r9-mx352", "eprint_id": 64546, "eprint_status": "archive", "datestamp": "2023-08-20 00:50:58", "lastmod": "2023-10-17 21:29:34", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Kiewiet-D-R", "name": { "family": "Kiewiet", "given": "D. Roderick" } }, { "id": "Noussair-C-N", "name": { "family": "Noussair", "given": "Charles N." } } ] }, "title": "Voting on Growth Control Measures: Preferences and Strategies", "ispublished": "pub", "full_text_status": "public", "note": "Issue published online: 27 OCT 2006.\n\nAn earlier version of this paper was presented at the Annual Meeting of the Western Political Science Association, March 20\u201323, 1991, Seattle, Washington. We would like to thank Peter Navarro for stimulating our interest in the subject, and Ken McCue for providing us with data. We also thank Henry Brady, Bruce Cain, Andy Gelman, Elizabeth Gerber, Robert Gilmour, Eric Hughson, Mat McCubbins, Skip Lupia, Max Neiman, Thomas Romer, Paul Rothstein, and an anonymous referee for their comments and criticisms.\n\nFormerly SSWP 777", "abstract": "Citizens of many California cities and counties have sought to restrict the rate of population growth in their localities. In 1988, Citizens for Limited Growth used the initiative process to place a pair of growth control measures on the ballot in the City and County of San Diego, respectively. The City Council and Board of Supervisors responded by placing less stringent, competing measures on the same ballot. This paper analyzes voting data from this election to examine the nature of support for such measures. We find strong support for the hypotheses that whites, homeowners, liberal/environmentalists, and those exposed to high levels of traffic congestion are more likely to favor growth controls. This paper also investigates the behavior of voters when they confront competing propositions concerning the same issue on the same ballot, and finds strong evidence of strategic voting.", "date": "1992", "date_type": "published", "publication": "Economics and Politics", "volume": "4", "number": "2", "publisher": "Wiley", "pagerange": "191-213", "id_number": "CaltechAUTHORS:20160218-103316381", "issn": "0954-1985", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20160218-103316381", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "other_numbering_system": { "items": [ { "id": "777", "name": "Social Science Working Paper" } ] }, "local_group": { "items": [ { "id": "Social-Science-Working-Papers" } ] }, "doi": "10.1111/j.1468-0343.1992.tb00062.x", "resource_type": "article", "pub_year": "1992", "author_list": "Dubin, Jeffrey A.; Kiewiet, D. Roderick; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/dg173-1n008", "eprint_id": 81386, "eprint_status": "archive", "datestamp": "2023-08-19 22:49:13", "lastmod": "2023-10-20 22:55:50", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-A", "name": { "family": "Graetz", "given": "Michael A." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "The Changing Face of Tax Enforcement, 1978-1988", "ispublished": "pub", "full_text_status": "public", "keywords": "Taxes, Tax audits, Business audits, Criminals, Corporations, Criminal prosecution, Criminal investigation, Tax attorneys, Taxation, Taxpaying", "note": "\u00a9 1990 American Bar Association.\n\nProfessor Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Professors Dubin and Wilde (grant no. SES-8701027). All authors thank Theodore Seto for helpful comments and Jerry Hauck, Seth Hendon and Michael Udell for research assistance. Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the views of the Treasury Department.", "abstract": "Published reports of the so-called \"tax-gap,\" the amount of underreported federal income taxes, now estimated to have been $83- $94 billion in 1987, and of taxes due but uncollected, now estimated to have been $61-$72 billion in\n1987, have raised questions about the administration of the federal tax system. In some quarters, these reports have simply led to calls for more funding for the Service. We, however, regard the current public focus on the Service as creating an opportunity for serious discussion of tax administration, a subject long ignored in both scholarly and professional literature.\n\nWe propose here to examine three aspects of tax administration that are widely thought to play a particularly critical role in tax enforcement: the examination (or audit) function, information reporting, and the criminal enforcement process. A major shift in tax enforcement policy has occurred during the last decade.\nGreater reliance has been placed on information reporting; on the other hand, fewer people have been audited or criminally prosecuted for tax violations, but those who have been so treated have been punished more severely. These shifts in enforcement policy raise important questions of both the efficacy and the fairness of the tax administrative process.\n\nBefore detailing our findings regarding these aspects of enforcement policy, however, we shall provide a brief overview of the Service's budgets during the past decade. We shall then turn to a more detailed examination of the Service's audit and criminal investigation functions, including, a presentation of data concerning penalties. Since we have a substantial amount of information to present, we have accepted the old saw about saving many words through pictures, and generally have tried to summarize our data in graphs. Finally, we offer some\nconclusions and suggestions for further research.", "date": "1990-06", "date_type": "published", "publication": "The Tax Lawyer", "volume": "43", "number": "4", "publisher": "American Bar Association", "pagerange": "893-914", "id_number": "CaltechAUTHORS:20170912-151949764", "issn": "0040-005X", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170912-151949764", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF", "grant_number": "SES-870443" }, { "agency": "NSF", "grant_number": "SES-8701027" } ] }, "resource_type": "article", "pub_year": "1990", "author_list": "Dubin, Jeffrey A.; Graetz, Michael A.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/9zrh1-q2478", "eprint_id": 81207, "eprint_status": "archive", "datestamp": "2023-08-19 21:59:36", "lastmod": "2023-10-17 19:39:49", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Rivers-D", "name": { "family": "Rivers", "given": "Douglas" } } ] }, "title": "Selection Bias in Linear Regression, Logit and Probit Models", "ispublished": "pub", "full_text_status": "public", "note": "\u00a9 1989 SAGE Publications. \n\nFirst Published November 1, 1989.", "abstract": "Missing data are common in observational studies due to self-selection of subjects. Missing data can bias estimates of linear regression and related models. The nature of selection bias and econometric methods for correcting it are described. The econometric approach relies upon a specification of the selection mechanism. We extend this approach to binary logit and probit models and provide a simple test for selection bias in these models. An analysis of candidate preference in the 1984 U.S. presidential election illustrates the technique.", "date": "1989-11", "date_type": "published", "publication": "Sociological Methods & Research", "volume": "18", "number": "2-3", "publisher": "SAGE Publications", "pagerange": "360-390", "id_number": "CaltechAUTHORS:20170906-143926487", "issn": "0049-1241", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170906-143926487", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "doi": "10.1177/0049124189018002006", "resource_type": "article", "pub_year": "1989", "author_list": "Dubin, Jeffrey A. and Rivers, Douglas" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/jm5fe-2ww12", "eprint_id": 83134, "eprint_status": "archive", "datestamp": "2023-08-19 20:28:45", "lastmod": "2023-10-20 22:21:04", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "An empirical analysis of federal income tax auditing and compliance", "ispublished": "pub", "full_text_status": "restricted", "keywords": "Tax audits, Taxes, Taxpaying, Datasets, Auditing standards, Income taxes, ZIP codes, Employment statistics, Business audits, Tests of compliance", "note": "\u00a9 1988 National Tax Association. \n\nWe thank Bill Lefbom, Chairman of the TCMP committee of the IRS, for the 1969 IRS cross-section data set. Helpful comments have been provided by Michael Graetz, Dave Grether, Rod Kiewiet, and two anonymous referees. This work was supported in part by the National Science Foundation. \n\nFormerly SSWP 615.", "abstract": "This paper provides empirical evidence on the relationship between compliance with the Federal Income Ta:x and auditing by the Internal Revenue Service. It combines a cross-section data set related to 1969 individual returns assembled by the IRS with data taken from the Annual Report of the Commissioner of Internal Revenue. We find support for an economic approach to tax compliance that incorporates the IRS as a strategic actor. Moreover, after allowing for the simultaneous determination of audit rates and compliance levels, we find significant deterrent effects of auditing on\nnoncompliance.", "date": "1988-03", "date_type": "published", "publication": "National Tax Journal", "volume": "41", "number": "1", "publisher": "National Tax Association", "pagerange": "61-74", "id_number": "CaltechAUTHORS:20171110-151828466", "issn": "1944-7477", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171110-151828466", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "NSF" } ] }, "resource_type": "article", "pub_year": "1988", "author_list": "Dubin, Jeffrey A. and Wilde, Louis L." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/56kmn-cgr12", "eprint_id": 83611, "eprint_status": "archive", "datestamp": "2023-08-19 20:09:59", "lastmod": "2023-10-17 23:16:22", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Navarro-P", "name": { "family": "Navarro", "given": "Peter" } } ] }, "title": "How markets for impure public goods organize: The case of household refuse collection", "ispublished": "pub", "full_text_status": "restricted", "note": "\u00a9 1988 by Yale University. \n\nThe authors acknowledge the useful comments of Richard Carson, D. Roderick Kiewiet, Lawrence Rothenberg, Charles Plott, Louis Wilde, and two anonymous referees. The University of San Diego provided generous financial support. Additional financial assistance was provided by the Exxon Foundation through the California Institute of Technology Environmental Quality Laboratory. \n\nFormerly SSWP 633", "abstract": "[No abstract]", "date": "1988", "date_type": "published", "publication": "Journal of Law, Economics, and Organization", "volume": "4", "number": "2", "publisher": "Oxford University Press", "pagerange": "217", "id_number": "CaltechAUTHORS:20171130-150603980", "issn": "8756-6222", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171130-150603980", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "funders": { "items": [ { "agency": "University of San Diego" }, { "agency": "Exxon Foundation" }, { "agency": "Environmental Quality Laboratory" } ] }, "local_group": { "items": [ { "id": "Environmental-Quality-Laboratory" } ] }, "resource_type": "article", "pub_year": "1988", "author_list": "Dubin, Jeffrey A. and Navarro, Peter" }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/d8jwg-yry30", "eprint_id": 83130, "eprint_status": "archive", "datestamp": "2023-08-19 19:33:59", "lastmod": "2023-10-20 22:17:31", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Graetz-M-J", "name": { "family": "Graetz", "given": "Michael J." } }, { "id": "Wilde-L-L", "name": { "family": "Wilde", "given": "Louis L." } } ] }, "title": "Are we a nation of tax cheaters? New econometric evidence on tax compliance", "ispublished": "pub", "full_text_status": "public", "keywords": "Tax audits, Taxes, Taxpaying, Income taxes, Tax noncompliance, Datasets, Business audits, Tax law, Tax collection, Tax evasion", "note": "\u00a9 1987 American Economic Association. \n\nFormerly SSWP 626.\n\nPublished - sswp626_-_published.pdf
", "abstract": "In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an \"income tax gap\" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality\nwithin the Internal Revenue Service, Congress, and the tax bar.\n\nThe IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated\nan investigation of its own in 1984. Congress enacted compliance legislation in 1981, 1982, and 1984, and completely overhauled the federal income tax laws in 1986. These enactments added a wide variety of new penalties for noncompliance and strengthened others, dramatically expanded requirements for third-party reporting of information to the IRS, added to the IRS's arsenal of procedural weapons, and adopted everyone's favorite vehicle to combat noncompliance--lower tax rates.\n\nAll this clamor and action has taken place in the absence of any solid factual foundation (Graetz and Wilde, 1985). We are not at all certain of the actual decline in tax compliance during the past decade, and even if noncompliance has increased significantly, its causes, and thus appropriate remedies, simply are not known. For example, recent unpublished IRS estimates have significantly reduced Commissioner Egger's projections for 1985-to $92 billion; in fact, the real income tax gap for individual returns is now thought to have fallen from $39.1 billion in 1981 to $36.8 billion in 1986, measured in 1972 dollars. These figures do not support the widespread claims that the American public is becoming a nation of tax cheaters, or that the integrity of the tax system is seriously at risk, but the complete story is much more complex. Not only must there be additional efforts to determine what circumstances imply increased noncompliance, but the effects of recent tax law and penalty changes as well as changes in IRS budgets and audit capacity must also be taken into account. Ultimately this is an empirical story, but valid empirical work must be based on the proper theoretical foundation.\n\nThe theoretical basis for the economic approach to tax compliance has, at least until recently, been inadequate, and the limited empirical work based on it is seriously flawed. In this paper we briefly review both, as well\nas new theoretical and, especially, empirical work on the tax compliance problem.", "date": "1987-05", "date_type": "published", "publication": "American Economic Review", "volume": "77", "number": "2", "publisher": "American Economic Association", "pagerange": "240-245", "id_number": "CaltechAUTHORS:20171110-141459971", "issn": "0002-8282", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171110-141459971", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "primary_object": { "basename": "sswp626_-_published.pdf", "url": "https://authors.library.caltech.edu/records/d8jwg-yry30/files/sswp626_-_published.pdf" }, "resource_type": "article", "pub_year": "1987", "author_list": "Dubin, Jeffrey A.; Graetz, Michael J.; et el." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/js6z3-7w049", "eprint_id": 81489, "eprint_status": "archive", "datestamp": "2023-08-19 19:33:43", "lastmod": "2023-10-17 19:53:57", "type": "book_section", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } } ] }, "title": "Block Switching in Demand Subject to Declining Block Rates - A New Approach", "ispublished": "unpub", "full_text_status": "restricted", "note": "\u00a9 1987 International Association of Energy Economists.", "abstract": "This paper considers the problem of estimating demand subject to a non-linear rate schedule for commodities such as electricity, water, and telecommunications. We calculate the probability of block switching for non-marginal changes in price. We also determine whether consistent estimation corrections for price endogeneity are likely to be of much value and whether the movement between marginal and intra-marginal blocks is a likely outcome of rate increases.", "date": "1987-05", "date_type": "published", "publisher": "International Association of Energy Economists", "id_number": "CaltechAUTHORS:20170915-120248778", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20170915-120248778", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "contributors": { "items": [ { "id": "Wood-D-O", "name": { "family": "Wood", "given": "David O." } } ] }, "resource_type": "book_section", "pub_year": "1987", "author_list": "Dubin, Jeffrey A." }, { "id": "https://authors.library.caltech.eduhttps://authors.library.caltech.edu/records/kqwq2-61k95", "eprint_id": 83179, "eprint_status": "archive", "datestamp": "2023-08-19 18:48:42", "lastmod": "2023-10-20 22:11:09", "type": "article", "metadata_visibility": "show", "creators": { "items": [ { "id": "Dubin-J-A", "name": { "family": "Dubin", "given": "Jeffrey A." } }, { "id": "Miedema-A-K", "name": { "family": "Miedema", "given": "Allen K." } }, { "id": "Chandran-R-V", "name": { "family": "Chandran", "given": "Ram V." } } ] }, "title": "Price effects of energy-efficient technologies: a study of residential demand for heating and cooling", "ispublished": "pub", "full_text_status": "restricted", "keywords": "Electricity, Cooling, Electrical engineering, Electric heating, Household appliances, Heating, Heat pumps, Technology, Energy conservation, Billing", "note": "\u00a9 1986 RAND Corporation. \n\nThis research was funded by Florida Power and Light Company. The authors want to thank W. Bentley, J. Evelyn, W. Davis, and K. Tang of Florida Power and Light for their helpful support. We acknowledge the useful comments of two anonymous referees and the extensive suggestions provided by the Editor. \n\nFormerly SSWP 548.", "abstract": "Energy-efficient appliances reduce the marginal price of the services the)) deliver. This article shows empirically that such price reductions result in energy savings that are smaller than those engineering techniques generally project. Using econometric techniques with data from a unique utility experiment and a detailed engineering-thermal load model, we find that actual conservation is as much as 13% below engineering estimates for cooling and 8-12% below for heating. Customers who conserve electricity are also persistent; their houses are comparatively warmer in Summer and cooler in Winter.", "date": "1986-09", "date_type": "published", "publication": "RAND Journal of Economics", "volume": "17", "number": "3", "publisher": "Wiley", "pagerange": "310-325", "id_number": "CaltechAUTHORS:20171113-163417007", "issn": "0741-6261", "official_url": "https://resolver.caltech.edu/CaltechAUTHORS:20171113-163417007", "rights": "No commercial reproduction, distribution, display or performance rights in this work are provided.", "resource_type": "article", "pub_year": "1986", "author_list": "Dubin, Jeffrey A.; Miedema, Allen K.; et el." } ]