Employment vs. Homestay and the Happiness of Women in the South Caucasus
In: IZA Discussion Paper No. 12888
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In: IZA Discussion Paper No. 12888
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In: Economics of Transition, Volume 22, Issue 1, p. 179-210
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In: Economics of transition, Volume 22, Issue 1, p. 179-210
ISSN: 1468-0351
AbstractThis study applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macrolevel data. The second and third methods rely on micro level data from household surveys. Overall, we find evidence that the amount of income underreporting decreased in the years following the reform. The biggest change is observed for households headed by a farmer, followed by 'other' types of households where the head does not report any working status. Employed and self‐employed households appear very similar before the tax reform and show minimal adjustment in income reporting in the post‐reform period. Results, however, suggest that much of any difference may have come from increased enforcement efforts rather than rate changes.
In: IZA Discussion Paper No. 11301
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In: IZA Discussion Paper No. 10440
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Working paper
In: International migration review: IMR, Volume 50, Issue 2, p. 445-474
ISSN: 1747-7379, 0197-9183
We examine whether migration affects the gender division of household tasks and participation in leisure within origin-country households using survey data from the Republic of Georgia. Our theoretical framework identifies two sets of mechanisms whereby migration might influence gender differences in home activities: migrant experience effects and migrant absence effects. We test for both types of effects on the probability that men and women perform gender atypical household tasks and engage in leisure activities by comparing households with and without currently absent and return migrants using probit regressions. We find evidence for both migration absence and migration experience effects on gender differences in housework and leisure. However, these effects are complex and contradictory: Generally, male migration tends to exacerbate gender differences in the sending household while female migration tends to ameliorate them.
In: Economics of Transition and Institutional Change, Volume 27, Issue 1, p. 223-246
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In: Economics of Transition and Institutional Change, Volume 27, Issue 1, p. 223-246
ISSN: 2577-6983
AbstractWe analyze the response of tax evasion to the introduction of a flat tax in several transition economies. Using a novel estimator based on household level data, we show that in most of the countries studied there was no discernible effect on the measured size of unreported income following a flat tax reform. This may imply that decreases in marginal tax rates may frequently have been accompanied by a parallel deterioration in attitudes towards public services and the government in general. The countries that show a response to the flat tax reform appear to be those where satisfaction with government services increased.
In: American behavioral scientist: ABS, Volume 65, Issue 11, p. 1512-1530
ISSN: 1552-3381
This study sheds light on the relationship between cognition and patience by documenting that the correlation between cognitive abilities and delay discounting is weaker for the same group of individuals if choices are incentivized. This study conjectures that higher cognitive effort, which induces higher involvement of the cognitive system, moderates the relationship between patience and cognition. For 107 participants drawn from the adult population in Tbilisi, this study examines the relationship between various measures of cognitive ability and that of patience. Specifically, we consider the relationship between the Cognitive Reflection Test, a numeracy test, self-reported math ability measure, enumerators' assessments, and incentivized and hypothetical trade-offs between smaller-sooner and larger-later payments.