Objective: Non-steroidal anti-inflammatory drugs (NSAIDs) are the most commonly prescribed pain control medications following periodontal surgery. This study aimed to compare the efficacy of three drug regimens namely celecoxib, celecoxib + caffeine and ibuprofen for pain relief following crown lengthening surgery.   Methods: This randomized, double blind clinical trial was performed on 45 pa...

Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US Following the report of the Stiglitz Commission, measuring and comparing well-being across countries has gained renewed interest. Yet, analyses that go beyond income and incorporate non-market dimensions of welfare most often rely on the assumption of identical preferences to avoid the difficulties related to in...

We combine the subjective well-being and the public finance literature analyzing the effect of paying taxes on individual happiness. Using a long panel of very rich German household data we show that conditional on net income paying taxes is associated with higher levels of happiness. Increasing taxes by 1 standard deviation yields an increase in happiness by 2.7 standard deviations. In accorda...

Relational Contracts, Taxation and the Household This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the household. The household’s choice of a particular solution...

This paper documents the impact of voter turnout on top marginal tax rates in the 34 OECD countries for the period between 1974 and 2014. Across a number of specifications, I find that increases in voter turnout have a positive and statistically significant effect on top tax rates. This finding is broadly consistent with the median voter theorem that posits government redistribution to be a fun...

Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work We analyze the determinants of household work contracted in the German shadow economy. The German socio-economic household panel, which enumerates casual domestic employment, is used to estimate the demand for such household work. The regressors include regional wage rates, household income and several control variables f...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. Revenue authorities (RAs) have been adopted by some countries...

This paper analyzes the effect of the Earned Income Tax Credit (EITC) on investment income. Policy-makers have devoted substantial time and resources toward increasing the saving rate of low-income households, yet the EITC provides a substantial disincentive for individuals to save and realize investment income. I find a one percent increase in the aftertax return to saving causes a 3.05 percen...

Objective - Covid-19 is a disaster that impacts various sectors of life, one which has an impact on country's tax revenue. Tax incentives are the policy steps Indonesian government taken to face economic strike due pandemic. This study aims examine factors influence implementation employee income policies during Covid-19. Methodology/Technique qualitative research using interpretive paradigm wi...