Journal of Economic and Social Measurement - Volume 36, issue 4

Authors: Niu, Yongzhi

Article Type: Research Article

Abstract: This study examines the impact of the New York State tax audit on voluntary compliance in one segment of the New York State economy, Food Services and Drinking Places (NAICS 722). It takes a new and different approach from previous …studies in the literature. Both the Ordinary Least Squares (OLS) and Time Series Cross Section (TSCS) autoregressive modeling methods are applied. The results of both methods suggest that after an audit, a firm reports a higher sales growth rate. The TSCS approach shows that in the year of the audit, a typical firm reports a sales growth rate which is 2.63 percentage points higher than a firm that was not audited. This percentage is found to decline by a rate of 1/3 each year thereafter. These findings suggest that the audit productivity reported in many research papers, where only the direct audit collections are considered, may be underestimated. Show more

Keywords: Tax, audit, impact, voluntary compliance, difference-in-differences, sales tax

DOI: 10.3233/JEM-2011-0346

Citation: Journal of Economic and Social Measurement, vol. 36, no. 4, pp. 237-251, 2011

Authors: Amini, Shahram M. | Parmeter, Christopher F.

Article Type: Research Article

Abstract: Bayesian model averaging has increasingly witnessed applications across an array of empirical contexts. However, the dearth of available statistical software which allows one to engage in a model averaging exercise is limited. It is common for consumers of these methods …to develop their own code, which has obvious appeal. However, canned statistical software can ameliorate one's own analysis if they are not intimately familiar with the nuances of computer coding. Moreover, many researchers would prefer user ready software to mitigate the inevitable time costs that arise when hard coding an econometric estimator. To that end, this paper describes the relative merits and attractiveness of several competing packages in the statistical environment R to implement a Bayesian model averaging exercise. Show more

Keywords: Model averaging, Zellner's g prior

DOI: 10.3233/JEM-2011-0350

Citation: Journal of Economic and Social Measurement, vol. 36, no. 4, pp. 253-287, 2011

Authors: Danielson, Caroline | Klerman, Jacob Alex | Andrews, Margaret | Krimm, Daniel

Article Type: Research Article

Abstract: Over the past decade and a half legislative and regulatory changes at the federal level have given US states additional authority to design their Supplemental Nutrition Assistance Programs (SNAP). This devolution of policymaking authority has led to considerable ambiguity at …the national level about the policies that states have put in place. Drawing on a new survey of state SNAP administrators, this paper characterizes two key areas of policy devolution: the treatment of household assets in eligibility determinations and participants' paperwork burden. We find asset and reporting policy changes to be widespread, and the states that have made changes most often adopt the most expansive policy change allowed. We also demonstrate that more accurate policy data sharpens the inferences we make about the effects of several of these policies on participation in SNAP. Show more

Keywords: Nutrition assistance, state policies, social safety net

DOI: 10.3233/JEM-2011-0349

Citation: Journal of Economic and Social Measurement, vol. 36, no. 4, pp. 289-320, 2011

Authors: Zuvekas, Samuel H.

Article Type: Research Article

Abstract: We examined the effects of length of recall period and written records on the accuracy of household reports of health care use of Medicare beneficiaries in the Medical Expenditure Panel Survey (MEPS), a widely used nationally-representative federal survey. Our sample …contained 1,375 Medicare beneficiaries with 5 complete rounds of MEPS interviews during 2001–2003 who were matched to their Medicare claims records. Household respondents systematically underreported any emergency department use per round (mean of 0.07 vs. 0.09 in the claims, p< 0.001) and number of ambulatory visits per 90 days (2.3 vs. 2.7, p < 0.001). In logistic regressions, recall periods less than 2 months and, to a lesser extent, 3 to 4 months were associated with lower odds of underreporting visits and higher overall accuracy. Calendars and bills, insurance statements, and other records of health care events kept by some MEPS respondents also were associated with lower odds of underreporting. Show more

Keywords: Self-reported utilization, concordance, survey validity

DOI: 10.3233/JEM-2011-0348

Citation: Journal of Economic and Social Measurement, vol. 36, no. 4, pp. 321-343, 2011

Article Type: Other

Citation: Journal of Economic and Social Measurement, vol. 36, no. 4, pp. 345-345, 2011

Article Type: Other

Citation: Journal of Economic and Social Measurement, vol. 36, no. 4, pp. 347-347, 2011