Public capital budgeting and management literature recommends long†term capital and fiscal planning practices to prevent large fluctuations in outlays caused by fiscal stresses. This study extends the literature by examining the effects of long†term capital planning and management practices such as the use of a capital budget, separate impact analyses, and the use of bond financing and dedicated revenue sources on capital spending volatility. The empirical results confirm that several of these practices smooth out state government capital outlays that vary because of socio†economic and financial factors.
{"title":"Capital Budgeting and Management Practices: Smoothing Out Rough Spots in Government Outlays","authors":"Arwiphawee Srithongrung","doi":"10.1111/pbaf.12167","DOIUrl":"https://doi.org/10.1111/pbaf.12167","url":null,"abstract":"Public capital budgeting and management literature recommends long†term capital and fiscal planning practices to prevent large fluctuations in outlays caused by fiscal stresses. This study extends the literature by examining the effects of long†term capital planning and management practices such as the use of a capital budget, separate impact analyses, and the use of bond financing and dedicated revenue sources on capital spending volatility. The empirical results confirm that several of these practices smooth out state government capital outlays that vary because of socio†economic and financial factors.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"40 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121016394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper proposes reforms to improve the fiscal the capacity of the municipalities, including amendments of the taxing principle, tax base, and tax collection, as well as modernization of a government subsidy allocation mechanism. The last entails consideration of expenditure needs and the poverty level of the municipalities.
{"title":"Problems of Fiscal Equalization and Decentralization of Local Governments in Azerbaijan","authors":"G. Ibadoghlu","doi":"10.2139/ssrn.3109999","DOIUrl":"https://doi.org/10.2139/ssrn.3109999","url":null,"abstract":"This paper proposes reforms to improve the fiscal the capacity of the municipalities, including amendments of the taxing principle, tax base, and tax collection, as well as modernization of a government subsidy allocation mechanism. The last entails consideration of expenditure needs and the poverty level of the municipalities.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121469833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper focused on studying the factors affecting the collection of real property tax in the Provincial Treasurer’s Office of Nueva Ecija, Philippines. The respondents were the twenty-seven (27) Municipal Treasurers of the municipalities of Nueva Ecija. The study was guided by the Principles of Theories of Taxation. Specifically, this study aimed to: 1) determine the level of adherence of the Provincial Treasurer’s Office of Nueva Ecija with the Basic Principles of Sound Tax System; 2) analyze the collection efficiency of Real Property Tax; and 3) determine the problems/challenges met in the collection of Real Property Tax. The study used a mixture of qualitative and quantitative method. The data was sourced from the Provincial Treasurer’s Office, which is the Checklist of twenty-seven (27) municipalities with corresponding Real Property Tax Collection and Target Collection for the year 2016. It also involved the description and determination of efficiency through observation and analysis of the data gathered and observed. The Efficiency Index was used. The study showed the need for strict adherence with the Basic Principles of Sound Tax System.
{"title":"Factors Affecting Collection of Real Property Tax in the Provincial Treasurer's Office of Nueva Ecija","authors":"Larcy V. Villaroman","doi":"10.2139/ssrn.3093130","DOIUrl":"https://doi.org/10.2139/ssrn.3093130","url":null,"abstract":"This paper focused on studying the factors affecting the collection of real property tax in the Provincial Treasurer’s Office of Nueva Ecija, Philippines. The respondents were the twenty-seven (27) Municipal Treasurers of the municipalities of Nueva Ecija. The study was guided by the Principles of Theories of Taxation. Specifically, this study aimed to: 1) determine the level of adherence of the Provincial Treasurer’s Office of Nueva Ecija with the Basic Principles of Sound Tax System; 2) analyze the collection efficiency of Real Property Tax; and 3) determine the problems/challenges met in the collection of Real Property Tax. The study used a mixture of qualitative and quantitative method. The data was sourced from the Provincial Treasurer’s Office, which is the Checklist of twenty-seven (27) municipalities with corresponding Real Property Tax Collection and Target Collection for the year 2016. It also involved the description and determination of efficiency through observation and analysis of the data gathered and observed. The Efficiency Index was used. The study showed the need for strict adherence with the Basic Principles of Sound Tax System.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"4 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116638213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-10-26DOI: 10.11575/SPPP.V10I0.42498
J. Mackinnon, J. Mintz
This paper analyzes Alberta’s fiscal problem in terms of the size of the current deficits and the growth trajectory of the debt. We endeavor to put the province’s fiscal problem in terms to which people can relate. In addition to analyzing the scale of the problem, the paper will consider some of the policy choices that the Alberta government could make that would begin to align revenue and spending. Although the deficit cannot be eliminated in one year, more can be done now to reduce the debt build-up, as it will take time to eventually achieve a balanced budget. As well as recommending short and medium-term measures to better align spending and revenue, we present a longer term plan to balance the budget over a number years with specific deficit targets for each year.
{"title":"Putting the Alberta Budget on a New Trajectory","authors":"J. Mackinnon, J. Mintz","doi":"10.11575/SPPP.V10I0.42498","DOIUrl":"https://doi.org/10.11575/SPPP.V10I0.42498","url":null,"abstract":"This paper analyzes Alberta’s fiscal problem in terms of the size of the current deficits and the growth trajectory of the debt. We endeavor to put the province’s fiscal problem in terms to which people can relate. In addition to analyzing the scale of the problem, the paper will consider some of the policy choices that the Alberta government could make that would begin to align revenue and spending. Although the deficit cannot be eliminated in one year, more can be done now to reduce the debt build-up, as it will take time to eventually achieve a balanced budget. As well as recommending short and medium-term measures to better align spending and revenue, we present a longer term plan to balance the budget over a number years with specific deficit targets for each year.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128460948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article proposes a comparative analysis among Brazilian municipalities in order to identify the determinants of the potential and of the ability to collect urban property tax (IPTU) in Brazil. The analysis applied the fuzzy set theory, a pioneer methodological choice in the field of public finances in Brazil, which has provided unprecedented results in terms of property taxation. The results confirmed what analysts and municipal leaders have pointed out for a long time: the majority of Brazilian municipalities do not use their full potential to collect the IPTU — a fact that tends to be more critical in smaller cities, which depend on funding from other spheres of Government. The article breaks new ground in assessing this potential based on a comparative analysis of cities with similar characteristics.
{"title":"IPTU: avaliação de potencial e utilização sob a ótica da teoria dos conjuntos fuzzy (Assessment of Potential and Use of the IPTU Tax, Based on the Fuzzy Set Theory)","authors":"Kleber Pacheco de Castro, J. Afonso","doi":"10.1590/0034-7612160295","DOIUrl":"https://doi.org/10.1590/0034-7612160295","url":null,"abstract":"This article proposes a comparative analysis among Brazilian municipalities in order to identify the determinants of the potential and of the ability to collect urban property tax (IPTU) in Brazil. The analysis applied the fuzzy set theory, a pioneer methodological choice in the field of public finances in Brazil, which has provided unprecedented results in terms of property taxation. The results confirmed what analysts and municipal leaders have pointed out for a long time: the majority of Brazilian municipalities do not use their full potential to collect the IPTU — a fact that tends to be more critical in smaller cities, which depend on funding from other spheres of Government. The article breaks new ground in assessing this potential based on a comparative analysis of cities with similar characteristics.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133925387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Autonomous vehicles (AVs) are already being used and their proliferation is inevitable. AVs have the potential to fundamentally alter transportation systems by averting deadly crashes, providing critical mobility to the elderly and disabled, increasing road capacity, saving fuel, and lowering emissions (Fagnant and Kockelman 2015). Eighteen states and the District of Columbia have enacted legislation regarding AVs1, and the governors of four other states have signed executive orders about AVs2 (National Conference of State Legislatures 2017). In 2017 there were 33 states that had introduced AV legislation, up from 20 in 2016 (National Conference of State Legislatures 2017). As of June 2, 2017, there were 31 companies that had received permits from the California DMV to test autonomous vehicles, and the list is getting longer each month (California Department of Motor Vehicles 2017). In Berlin, Deutsche Bahn, Germany’s largest train and bus operator, is testing a driverless twelve-passenger shuttle bus (Scott 2017). Over 20 pilot or existing AV public transport programs have taken place in Europe. And the most recent AV testing permit recipient in California is a private shuttle bus operator — Bauer’s Intelligent Transportation (California Department of Motor Vehicles 2017). Much has been written about the technical challenges of integrating autonomous vehicles into traffic patterns, but to date, there has been little consideration of the significant secondary impacts that AVs present. This project aims to fill that gap. AVs have the potential to transform cities — but whether the impact is positive or not depends on how the AVs are used. If AVs use clean fuels, are used for shared rides, and become an on-demand service rather than an owned product, cities and society may benefit. Consumer-owned cars are inefficient and underused assets — most are used for less than one hour per day (OECD 2015), sitting idle for about 95 of their life, and about 10 percent of the average American’s budget goes to the cost of purchasing and fueling private vehicles (Bureau of Labor Statistics 2016). AVs will impact land use planning, transit use, government revenues, and may exacerbate societal inequality by reducing the viability of existing public transportation services. The goal of this white paper is to consider the impact of AVs on municipal budgets. AVs create a “potential rat’s nest of a budgeting challenge” (Fung 2016). This paper seeks to begin the process of untangling that rat’s nest, and provide the foundation for future phases of the project that will consider potential additional revenue sources to fund the infrastructure changes that may come from the integration of AVs as well as land use planning implications.
自动驾驶汽车(AVs)已经在使用,其扩散是不可避免的。自动驾驶汽车有可能从根本上改变交通系统,避免致命的撞车事故,为老年人和残疾人提供关键的机动性,增加道路容量,节省燃料,降低排放(Fagnant和Kockelman 2015)。18个州和哥伦比亚特区已经颁布了关于AVs1的立法,另外4个州的州长已经签署了关于AVs2的行政命令(2017年全国州议会会议)。2017年,有33个州引入了AV立法,高于2016年的20个(2017年全国州议会会议)。截至2017年6月2日,共有31家公司获得了加州DMV的自动驾驶汽车测试许可,而且这个名单每个月都在变长(加州机动车辆部2017)。在柏林,德国最大的火车和公共汽车运营商德国联邦铁路公司(Deutsche Bahn)正在测试一辆无人驾驶的12人班车(Scott 2017)。欧洲已经有20多个试点或现有的自动驾驶公共交通项目。加州最近获得自动驾驶汽车测试许可证的是一家私人穿梭巴士运营商——鲍尔智能交通公司(California Department of Motor Vehicles, 2017)。关于将自动驾驶汽车整合到交通模式中的技术挑战已经有很多文章,但迄今为止,很少有人考虑到自动驾驶汽车带来的重大次要影响。该项目旨在填补这一空白。自动驾驶汽车有可能改变城市,但这种影响是否积极取决于人们如何使用自动驾驶汽车。如果自动驾驶汽车使用清洁燃料,用于共享出行,并成为一种按需服务,而不是一种自有产品,城市和社会可能会受益。消费者拥有的汽车是效率低下且未充分利用的资产——大多数汽车每天使用不到一小时(经合组织,2015年),大约有95年的时间处于闲置状态,美国人平均约10%的预算用于购买私家车和为其加油(劳工统计局,2016年)。自动驾驶汽车将影响土地使用规划、交通使用、政府收入,并可能因降低现有公共交通服务的可行性而加剧社会不平等。本白皮书的目的是考虑自动驾驶汽车对市政预算的影响。自动驾驶汽车创造了一个“预算挑战的潜在老鼠窝”(Fung 2016)。本文旨在开始解决这个问题,并为项目的未来阶段提供基础,该阶段将考虑潜在的额外收入来源,以资助可能来自自动驾驶汽车整合的基础设施变化以及土地使用规划的影响。
{"title":"The Impacts of Autonomous Vehicles and E-Commerce on Local Government Budgeting and Finance","authors":"Benjamin Y. Clark, Nico Larco, Roberta F. Mann","doi":"10.2139/SSRN.3009840","DOIUrl":"https://doi.org/10.2139/SSRN.3009840","url":null,"abstract":"Autonomous vehicles (AVs) are already being used and their proliferation is inevitable. AVs have the potential to fundamentally alter transportation systems by averting deadly crashes, providing critical mobility to the elderly and disabled, increasing road capacity, saving fuel, and lowering emissions (Fagnant and Kockelman 2015). Eighteen states and the District of Columbia have enacted legislation regarding AVs1, and the governors of four other states have signed executive orders about AVs2 (National Conference of State Legislatures 2017). In 2017 there were 33 states that had introduced AV legislation, up from 20 in 2016 (National Conference of State Legislatures 2017). As of June 2, 2017, there were 31 companies that had received permits from the California DMV to test autonomous vehicles, and the list is getting longer each month (California Department of Motor Vehicles 2017). In Berlin, Deutsche Bahn, Germany’s largest train and bus operator, is testing a driverless twelve-passenger shuttle bus (Scott 2017). Over 20 pilot or existing AV public transport programs have taken place in Europe. And the most recent AV testing permit recipient in California is a private shuttle bus operator — Bauer’s Intelligent Transportation (California Department of Motor Vehicles 2017). \u0000Much has been written about the technical challenges of integrating autonomous vehicles into traffic patterns, but to date, there has been little consideration of the significant secondary impacts that AVs present. This project aims to fill that gap. AVs have the potential to transform cities — but whether the impact is positive or not depends on how the AVs are used. If AVs use clean fuels, are used for shared rides, and become an on-demand service rather than an owned product, cities and society may benefit. Consumer-owned cars are inefficient and underused assets — most are used for less than one hour per day (OECD 2015), sitting idle for about 95 of their life, and about 10 percent of the average American’s budget goes to the cost of purchasing and fueling private vehicles (Bureau of Labor Statistics 2016). AVs will impact land use planning, transit use, government revenues, and may exacerbate societal inequality by reducing the viability of existing public transportation services. \u0000The goal of this white paper is to consider the impact of AVs on municipal budgets. AVs create a “potential rat’s nest of a budgeting challenge” (Fung 2016). This paper seeks to begin the process of untangling that rat’s nest, and provide the foundation for future phases of the project that will consider potential additional revenue sources to fund the infrastructure changes that may come from the integration of AVs as well as land use planning implications.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122995521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax compliance in the United States has long relied on information from centralized intermediaries–the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services. Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal academia has paid scant attention to the extent to which U.S. tax compliance relies on centralized intermediaries as information reporters. Prior scholarship has instead focused on describing existing information reporting protocols and the characteristics of successful reporters. This Article moves further,demonstrating that both domestic and international tax compliance cannot function without these centralized intermediaries. Next, the Article argues that the potential decentralization caused by new technologies should not be neglected, and proposes a series of legislative reforms so that Congress and the IRS can act prospectively, rather than retrospectively, to minimize the future threat to U.S. tax compliance.
{"title":"Tax Compliance in a Decentralizing Economy","authors":"M. Viswanathan","doi":"10.2139/SSRN.3002213","DOIUrl":"https://doi.org/10.2139/SSRN.3002213","url":null,"abstract":"Tax compliance in the United States has long relied on information from centralized intermediaries–the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.\u0000Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal academia has paid scant attention to the extent to which U.S. tax compliance relies on centralized intermediaries as information reporters. Prior scholarship has instead focused on describing existing information reporting protocols and the characteristics of successful reporters.\u0000This Article moves further,demonstrating that both domestic and international tax compliance cannot function without these centralized intermediaries. Next, the Article argues that the potential decentralization caused by new technologies should not be neglected, and proposes a series of legislative reforms so that Congress and the IRS can act prospectively, rather than retrospectively, to minimize the future threat to U.S. tax compliance.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134149752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Conventional wisdom argues that competitive bidding, compared to negotiated sale, can reduce the interest cost of municipal bonds in the primary market. Studies correcting for self†selection bias have mixed findings. However, these studies are subject to some potential methodological issues. This study circumvents these pit†falls and provides an estimate of the heterogeneous average treatment effect (ATE). After correcting for the endogeneity bias of sale method and its interaction effect, on average competitive sale still significantly lowers the interest rate, but the interest cost advantage decreases as issuer experience increases.
{"title":"The Effect of Sale Methods on the Interest Rate of Municipal Bonds: A Heterogeneous Endogenous Treatment Estimation","authors":"Gao Liu","doi":"10.1111/pbaf.12174","DOIUrl":"https://doi.org/10.1111/pbaf.12174","url":null,"abstract":"Conventional wisdom argues that competitive bidding, compared to negotiated sale, can reduce the interest cost of municipal bonds in the primary market. Studies correcting for self†selection bias have mixed findings. However, these studies are subject to some potential methodological issues. This study circumvents these pit†falls and provides an estimate of the heterogeneous average treatment effect (ATE). After correcting for the endogeneity bias of sale method and its interaction effect, on average competitive sale still significantly lowers the interest rate, but the interest cost advantage decreases as issuer experience increases.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123421551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This report presents the opinions of Michigan’s local government leaders regarding concerns over state government preemption of local decision-making and preferred areas of shared and separate policy authority between local and state government. The findings in this report are based on statewide surveys of local government leaders in the Fall 2016 wave of the Michigan Public Policy Survey (MPPS).
{"title":"Michigan Local Leaders’ Views on State Preemption and How to Share Policy Authority","authors":"D. Horner, Thomas M. Ivacko","doi":"10.2139/SSRN.2987072","DOIUrl":"https://doi.org/10.2139/SSRN.2987072","url":null,"abstract":"This report presents the opinions of Michigan’s local government leaders regarding concerns over state government preemption of local decision-making and preferred areas of shared and separate policy authority between local and state government. The findings in this report are based on statewide surveys of local government leaders in the Fall 2016 wave of the Michigan Public Policy Survey (MPPS).","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116823749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Using data from the 2010-2014 American Community Survey, we use a procedure suggested by Capps et al. (2015) to identify refugees from the larger group of immigrants to examine the outcomes of refugees relocated to the U.S. Among young adults, we show that refugees that enter the U.S. before age 14 graduate high school and enter college at the same rate as natives. Refugees that enter as older teenagers have lower attainment with much of the difference attributable to language barriers and because many in this group are not accompanied by a parent to the U.S. Among refugees that entered the U.S. at ages 18-45, we follow respondents’ outcomes over a 20-year period in a synthetic cohort. Refugees have much lower levels of education and poorer language skills than natives and outcomes are initially poor with low employment, high welfare use and low earnings. Outcomes improve considerably as refugees age. After 6 years in the country, these refugees work at higher rates than natives but they never attain the earning levels of U.S.-born respondents. Using the NBER TAXSIM program, we estimate that refugees pay $21,000 more in taxes than they receive in benefits over their first 20 years in the U.S.
{"title":"The Economic and Social Outcomes of Refugees in the United States: Evidence from the Acs","authors":"W. Evans, Daniel Fitzgerald","doi":"10.3386/W23498","DOIUrl":"https://doi.org/10.3386/W23498","url":null,"abstract":"Using data from the 2010-2014 American Community Survey, we use a procedure suggested by Capps et al. (2015) to identify refugees from the larger group of immigrants to examine the outcomes of refugees relocated to the U.S. Among young adults, we show that refugees that enter the U.S. before age 14 graduate high school and enter college at the same rate as natives. Refugees that enter as older teenagers have lower attainment with much of the difference attributable to language barriers and because many in this group are not accompanied by a parent to the U.S. Among refugees that entered the U.S. at ages 18-45, we follow respondents’ outcomes over a 20-year period in a synthetic cohort. Refugees have much lower levels of education and poorer language skills than natives and outcomes are initially poor with low employment, high welfare use and low earnings. Outcomes improve considerably as refugees age. After 6 years in the country, these refugees work at higher rates than natives but they never attain the earning levels of U.S.-born respondents. Using the NBER TAXSIM program, we estimate that refugees pay $21,000 more in taxes than they receive in benefits over their first 20 years in the U.S.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122206291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}