本期目录
01. Fear and the Safety Net: Evidence from Secure Communities ( 恐惧与安全网：来自安全社区的证据 )
02. The Local Economic Impacts of Prisons ( 监狱对当地经济的影响 )
03. The Political Economy of Immigration Enforcement: Conflict and Cooperation under Federalism ( 移民执法的政治经济学：联邦制下的冲突与合作 )
04. Worker Earnings, Service Quality, and Firm Profitability: Evidence from Nursing Homes and Minimum Wage Reforms ( 工人收入、服务质量和企业盈利能力：来自养老院和最低工资改革的证据 )
05. The Causal Effects of R&D Grants: Evidence from a Regression Discontinuity ( 研发资助的因果效应：来自回归间断的证据 )
06. Market Access, Trade Costs, and Technology Adoption: Evidence from Northern Tanzania ( 市场准入、贸易成本和技术采用：来自坦桑尼亚北部的证据 )
07. Licensing Life-Saving Drugs for Developing Countries: Evidence from the Medicines Patent Pool ( 为发展中国家发放救生药物许可证：来自药品专利池的证据 )
08. Measuring Preferences for Income Equality and Income Mobility ( 衡量收入平等和收入流动性偏好 )
09. Air Pollution and the Labor Market: Evidence from Wildfire Smoke ( 空气污染与劳动力市场：野火烟雾的证据 )
10. The Impacts of the U.S. Trade War on Chinese Exporters ( 美国贸易战对中国出口商的影响 )
11. The Price of Inclusion: Evidence from Housing Developer Behavior ( 包容性的代价：来自住房开发商行为的证据 )
12. A Cold Shower for the Hot Hand Fallacy: Robust Evidence from Controlled Settings ( 为热手谬论洗冷水澡：来自受控环境的有力证据 )
13. Measuring Under- and Overreaction in Expectation Formation ( 衡量期望形成中的反应不足和反应过度 )
14. Endogenous Firm Competition and the Cyclicality of Markups ( 内生企业竞争与加价的周期性 )
15. Endogenous Treatment Effect Estimation with a Large and Mixed Set of Instruments and Control Variables ( 使用大量混合仪器和控制变量进行内源性治疗效果估计 )
16. The Impact of Retail E-Commerce on Relative Prices and Consumer Welfare ( 零售电子商务对相对价格和消费者福利的影响 )
17. NGOs and the Effectiveness of Interventions ( 非政府组织和干预措施的有效性 )
18. Regulated Revenues and Hospital Behavior: Evidence from a Medicare Overhaul ( 受监管的收入与医院行为：来自医疗保险改革的证据 )
19. Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes ( 谁缴纳罪恶税？理解纠正性税收的重叠负担 )
内容提要
01. Fear and the Safety Net: Evidence from Secure Communities ( 恐惧与安全网：来自安全社区的证据 )
作者：Marcella Alsan 等
摘要：We study the effects of Secure Communities, an immigration enforcement program that dramatically increased interior removals of Hispanic noncitizens from the United States, on participation in means-tested social insurance programs among co-ethnic citizens. Exploiting county-level variation in the roll-out of enforcement together with its ethnic specificity, we find that Hispanic-headed citizen households significantly reduced their participation in two large federal safety net programs. Our results are most consistent with network effects that propagate fear through minority communities rather than stigma or lack of benefit information.[ 机器译文：我们研究了“安全社区”（一项移民执法计划）对同族裔公民参与经济状况调查的社会保险计划的影响。利用县一级实施执法的差异及其种族特殊性，我们发现西班牙裔户主公民家庭显着减少了对两个大型联邦安全网计划的参与。我们的结果与通过少数族裔社区传播恐惧的网络效应最为一致，而不是耻辱或缺乏福利信息。]
02. The Local Economic Impacts of Prisons ( 监狱对当地经济的影响 )
作者：Janjala Chirakijja Janjala Chirakijja Monash University Search for other works by this author on: This Site Google Scholar 等
摘要：I examine the economic consequences of prisons on local communities using two complementary approaches. The first uses prison openings during the 1990s across the United States, and the second exploits the results of the prison site-selection competitions in Texas. Prisons bring substantial and persistent gains in public employment. However, additional jobs at the prisons generate little spillover effects on private sector employment and fail to provide a major boost to local economic activityoverall resulting in approximately a one-for-one increase in local employment. Neighborhoods closest to prisons also experience declines in housing values and demographic shifts toward low-socioeconomic status households.[ 机器译文：我使用两种补充的方法来研究监狱对当地社区的经济后果。第一个利用了20世纪90年代美国各地监狱的开放情况，第二个利用了德克萨斯州监狱选址竞赛的结果。监狱为公共就业带来了可观且持续的增长。然而，监狱的额外就业岗位对私营部门就业几乎没有产生溢出效应，也未能对当地经济活动产生重大推动，导致当地就业大致一一增加。距离监狱最近的社区也经历了住房价值下降以及人口结构向低社会经济地位家庭的转变。]
03. The Political Economy of Immigration Enforcement: Conflict and Cooperation under Federalism ( 移民执法的政治经济学：联邦制下的冲突与合作 )
作者：Alberto Ciancio 等
摘要：Selection forces often confound the effects of policy changes. In the immigration enforcement context, we tackle this challenge tracking arrested immigrants along the deportation pipeline, isolating local and federal efforts. 80% of counties exhibit strategic substitutabilities in responding to federal enforcement, while the federal level is very effective at directing its efforts toward cooperative counties. We estimate that changes in the profile of immigration cases, and not weakened federal efforts, drove the reduction in deportations following a 2011 shift in federal priorities. Reducing immigration-court discretion and removing their dependence from the executive would have a significant impact on deportations.[ 机器译文：选择力量常常混淆政策变化的效果。在移民执法背景下，我们应对这一挑战，沿着驱逐出境管道追踪被捕的移民，隔离地方和联邦的努力。80%的县在应对联邦执法方面表现出战略替代性，而联邦一级在将努力引导到合作县方面非常有效。我们估计，继2011年联邦优先事项发生转变后，移民案件概况的变化而不是削弱联邦努力，推动了驱逐出境的减少。减少移民法院的自由裁量权并消除他们对行政部门的依赖将对驱逐出境产生重大影响。]
04. Worker Earnings, Service Quality, and Firm Profitability: Evidence from Nursing Homes and Minimum Wage Reforms ( 工人收入、服务质量和企业盈利能力：来自养老院和最低工资改革的证据 )
作者：Krista Ruffini Krista Ruffini Georgetown University Search for other works by this author on: This Site Google Scholar 等
摘要：This paper examines whether higher earnings for frontline workers affects the quality of employees’ output. I leverage increases in the statutory minimum wage, combined with worker, consumer, and firm outcomes in the nursing home sector. I find that higher minimum wages increase income and retention among low-wage employees and improve consumer outcomes, measured by fewer inspection violations; lower rates of adverse, preventable health conditions; and lower resident mortality. Firms maintain profitability by attracting consumers with a greater ability to pay and increasing prices for these individuals.[ 机器译文：本文探讨了一线工人的较高收入是否会影响员工的产出质量。我利用法定最低工资的增长，并结合疗养院行业的工人、消费者和公司的结果。我发现，提高最低工资可以增加低工资员工的收入和保留率，并改善消费者的成果，具体指标是检查违规行为减少;不良、可预防的健康状况发生率降低;居民死亡率降低。公司通过吸引具有更强支付能力的消费者并提高这些人的价格来维持盈利能力。]
05. The Causal Effects of R&D Grants: Evidence from a Regression Discontinuity ( 研发资助的因果效应：来自回归间断的证据 )
作者：Pietro Santoleri 等
摘要：We leverage the discontinuity in the assignment mechanism of the Small and Medium Enterprise Instrumentthe first European research and development (R&D) subsidy targeting small firmsto provide the broadest quasi-experimental evidence on R&D grants over both geographical and sectoral scopes. Grants trigger sizable impacts on a wide range of firm-level outcomes. Heterogeneous effects are consistent with grants reducing financial frictions. This reduction is due to funding rather than certification. We also provide direct causal evidence on pure certificationsignaling not attached to fundingand show that firms that only receive “quality stamps” do not improve their performance. Finally, our estimates suggest that the scheme produces private returns that are positive and comparable to those of the U.S. Small Business Innovation Research program, while also generating geographical and sectoral spillovers in the form of increased rates of entrepreneurial entry.[ 机器译文：我们利用欧洲首个针对小企业的研发（R & D）补贴中小企业工具分配机制的不连续性，为地理和行业范围内的研发补助提供最广泛的准实验证据。赠款对广泛的公司层面成果产生了重大影响。差异效应与赠款减少金融摩擦是一致的。这种减少是由于资金而不是认证。我们还提供了有关不与资金相关的纯认证信号的直接因果证据，并表明只收到“质量印记”的公司不会改善其绩效。最后，我们的估计表明，该计划产生的私人回报是积极的，与美国小企业创新研究计划的回报相当，同时还以提高创业进入率的形式产生地理和部门溢出效应。]
06. Market Access, Trade Costs, and Technology Adoption: Evidence from Northern Tanzania ( 市场准入、贸易成本和技术采用：来自坦桑尼亚北部的证据 )
作者：Shilpa Aggarwal 等
摘要：We collect data on prices, travel costs, and farmer decisions to quantify market access for chemical fertilizer and its impact on agricultural productivity in 1,180 villages in Northern Tanzania. Villages at the bottom of the travel cost-adjusted input price distribution face 40%–55% less favorable prices than those at the top. A standard deviation increase in village-level remoteness is associated with 20%–25% lower input adoption. A spatial model of input adoption conservatively estimates that total trade costs are 4 times pecuniary travel costs. Counterfactuals suggest that halving travel costs would more than double adoption and reduce the adoption-remoteness gradient by 63%.[ 机器译文：我们收集有关价格、旅行成本和农民决策的数据，以量化化肥的市场准入及其对坦桑尼亚北部1，180个村庄农业生产力的影响。在旅行成本调整后的投入价格分配中，处于底部的村庄面临的优惠价格比处于顶部的村庄低40%-55%。村庄一级偏远程度的标准差增加与投入采用率降低20%-25%相关。投入采用的空间模型保守估计总贸易成本是金钱旅行成本的4倍。反事实表明，将旅行成本减半将使采用率增加一倍以上，并将采用率与偏远程度的梯度降低63%。]
07. Licensing Life-Saving Drugs for Developing Countries: Evidence from the Medicines Patent Pool ( 为发展中国家发放救生药物许可证：来自药品专利池的证据 )
作者：Alberto Galasso 等
摘要：We study the effects of the Medicines Patent Pool (MPP)an institution that pools patents across geographical marketson the licensing and adoption of life-saving drugs in low- and middle-income countries. We show the presence of an immediate and large increase in licensing when a patent is included in the MPP. We also show evidence that the pool increases actual entry and volume of sales, but these impacts are much smaller than on licensing, which is due to the geographic bundling of licenses. The paper highlights the potential of pools in promoting diffusion of biomedical innovation in developing countries.[ 机器译文：我们研究药品专利池（MPP）是一个汇集跨地理市场专利的机构，对中低收入国家救生药物的许可和采用的影响。我们表明，当专利被纳入MPP时，许可数量会立即大幅增加。我们还证明，该池增加了实际进入和销售量，但这些影响比对许可的影响小得多，这是由于许可证的地理捆绑造成的。该论文强调了池在促进发展中国家生物医学创新传播方面的潜力。]
08. Measuring Preferences for Income Equality and Income Mobility ( 衡量收入平等和收入流动性偏好 )
作者：Bernardo Lara E. 等
摘要：This paper quantifies preferences for income equality and mobility by generating statistics that are uncorrelated with beliefs and can be interpreted as marginal rates of substitution (MRS). All things being equal, U.S. residents are willing to reduce average income by
09. Air Pollution and the Labor Market: Evidence from Wildfire Smoke ( 空气污染与劳动力市场：野火烟雾的证据 )
作者：Mark Borgschulte 等
摘要：We study how air pollution impacts the U.S. labor market by analyzing the effects of drifting wildfire smoke. We link satellite-based smoke plume data with labor market outcomes to estimate that an additional day of smoke exposure reduces quarterly earnings by about 0.1%. Extensive margin responses, including employment reductions and labor force exits, explain 13% of the overall earnings losses. The implied welfare costs from lost earnings due to air pollution exposure is on par with standard valuations of the mortality burden. The findings highlight the importance of labor market channels in air pollution policy responses.[ 机器译文：我们通过分析漂流野火烟雾的影响来研究空气污染如何影响美国劳动力市场。我们将基于卫星的烟雾数据与劳动力市场结果联系起来，估计多暴露一天的烟雾会使季度收入减少约0.1%。广泛的利润率反应，包括就业减少和劳动力退出，解释了总体收入损失的13%。因空气污染而损失的收入所隐含的福利成本与死亡率负担的标准估值相当。研究结果凸显了劳动力市场渠道在空气污染政策应对中的重要性。]
10. The Impacts of the U.S. Trade War on Chinese Exporters ( 美国贸易战对中国出口商的影响 )
作者：Yang Jiao 等
摘要：This paper studies the impacts of the 2018 U.S. tariff surges on export prices and adjustments of sales across different markets of Chinese exporters. The finding that U.S. tariffs did not affect the free-on-board price of Chinese exports is robust to controlling for firm-related fixed effects. While firms’ exports to the United States dropped significantly, exports to the EU increased moderately and domestic sales or exports to other foreign markets were barely affected. Finally, by surveying managers of exporting firms, we shed light on potential impediments to firms’ adjustments of export prices and sales.[ 机器译文：本文研究了2018年美国关税飙升对中国出口商不同市场出口价格以及销售调整的影响。美国关税没有影响中国出口产品的离岸价格这一发现对于控制与企业相关的固定效应是强有力的。虽然企业对美国的出口大幅下降，但对欧盟的出口温和增长，国内销售或对其他外国市场的出口几乎没有受到影响。最后，通过调查出口公司的经理，我们揭示了企业调整出口价格和销售的潜在障碍。]
11. The Price of Inclusion: Evidence from Housing Developer Behavior ( 包容性的代价：来自住房开发商行为的证据 )
作者：Evan J. Soltas Evan J. Soltas MIT Economics Search for other works by this author on: This Site Google Scholar 等
摘要：In many cities, incentives and regulations lead developers to integrate low-income housing into market-rate buildings. How cost-effective are these policies? I study take-up of a tax incentive in New York City using a model in which developers trade off between tax savings and pretax income. Estimating the model using policy variation and microdata on development from 2003 to 2015, I find a citywide marginal fiscal cost of $1.6 million per low-income unit. Differences in neighborhoods, not developer incidence, explain the cost premium over other housing programs. Weighing costs against estimates of neighborhood effects, I conclude middle-class neighborhoods offer “opportunity bargains.”[ 机器译文：在许多城市，激励措施和法规促使开发商将低收入住房纳入市场价格建筑。这些政策的成本效益如何？我使用开发商在税收节省和税前收入之间权衡的模型来研究纽约市税收激励的接受情况。使用2003年至2015年的政策变化和微观发展数据来估计模型，我发现全市范围内的边际财政成本为每个低收入单位160万美元。社区的差异，而不是开发商的发病率，解释了与其他住房计划相比的成本溢价。权衡成本与社区影响的估计后，我得出的结论是，中产阶级社区提供了“机会讨价还价”。]
12. A Cold Shower for the Hot Hand Fallacy: Robust Evidence from Controlled Settings ( 为热手谬论洗冷水澡：来自受控环境的有力证据 )
作者：Joshua B. Miller 等
摘要：The canonical hot hand fallacy result was recently reversed, based largely on a single statistic, and a data set that was underpowered for individual-level testing. Here we perform a more robust analysis, testing whether hot hand performance exists across (i) data sets: four different controlled shooting experiments, (ii) time: multiple sessions per individual spread across a six month gap, and (iii) various (improved) approaches to statistical testing. We find strong evidence of hot hand performance, both across data sets and within individuals across time. Moreover, in a study of beliefs, we find that expert observers can successfully predict which shooters get the hottest.[ 机器译文：典型的热门谬误结果最近被逆转，主要基于单一统计数据和一个无法进行个人水平测试的数据集。在这里，我们进行了更稳健的分析，测试是否存在手热表现：（i）数据集：四个不同的受控射击实验，（ii）时间：每个人在六个月的间隔内进行多次训练，以及（iii）各种（改进的）统计测试方法。我们发现了跨时间段的热门手表现的强有力证据，无论是在数据集还是在个人内部。此外，在对信仰的研究中，我们发现专家观察者可以成功预测哪些枪手最炙手可热。]
13. Measuring Under- and Overreaction in Expectation Formation ( 衡量期望形成中的反应不足和反应过度 )
作者：Simas Kučinskas 等
摘要：We develop a framework for measuring under- and overreaction in expectation formation. The basic insight is that under- and overreaction to new information is identified (up to sign) by the impulse response function of forecast errors. Our measurement procedure yields estimates of under- and overreaction to different shocks at various horizons. In an application to inflation expectations, we find that forecasters underreact to aggregate shocks but overreact to idiosyncratic shocks. We illustrate how our approach can be used to (i) quantify the importance of different biases, (ii) estimate theoretical models, and (iii) shed light on existing empirical approaches and puzzles.[ 机器译文：我们开发了一个框架来衡量预期形成中的反应不足和反应过度。基本见解是，对新信息的反应不足和过度是通过预测误差的脉冲响应函数来识别（直至签名）的。我们的测量程序可以估计出对不同层面不同冲击的反应不足和反应过度。在通胀预期的应用中，我们发现预测者对总体冲击反应不足，但对特殊冲击反应过度。我们说明了如何使用我们的方法来（i）量化不同偏差的重要性，（ii）估计理论模型，以及（iii）阐明现有的经验方法和难题。]
14. Endogenous Firm Competition and the Cyclicality of Markups ( 内生企业竞争与加价的周期性 )
作者：Hassan Afrouzi 等
摘要：We show that the cyclicality ofoutput growthis a sufficient predictor for the cyclicality of markups in models that micro-found variable markups through dynamic trade-offs. We use data on markups from the U.S. as well as survey data on firms’ expectations from New Zealand to test the predictions of these models and find evidence in favor of their mechanisms. Finally, we study the implications of these mechanisms for cyclicality of markups in a calibrated general equilibrium model. In particular, we find that the degree of hump-shaped response in output is crucial for the direction of aggregate markup cyclicality.[ 机器译文：我们表明，产出增长的周期性是通过动态权衡微观发现变量加成的模型中加成周期性的充分预测因素。我们使用美国的加价数据以及新西兰公司预期的调查数据来测试这些模型的预测，并找到支持其机制的证据。最后，我们研究了这些机制对校准一般均衡模型中加价周期性的影响。特别是，我们发现产出的驼峰形反应程度对于总加价周期性的方向至关重要。]
15. Endogenous Treatment Effect Estimation with a Large and Mixed Set of Instruments and Control Variables ( 使用大量混合仪器和控制变量进行内源性治疗效果估计 )
作者：Qingliang Fan 等
摘要：Instrumental variables (IVs) and control variables are frequently used to assist researchers in investigating endogenous treatment effects. When used together, their identities are typically assumed to be known. However, in many practical situations, one is faced with a large and mixed set of covariates, some of which can serve as excluded IVs, some can serve as control variables, whereas others should be discarded from the model. It is often not possible to classify them based on economic theory alone. This paper proposes a data-driven method to classify a large (increasing with sample size) set of covariates into excluded IVs, controls, and noise to be discarded. The resulting IV estimator is shown to have the oracle property (to have the same first-order asymptotic distribution as the IV estimator, assuming the true classification is known).[ 机器译文：工具变量（IV）和对照变量经常用于协助研究人员研究内源性治疗效果。当一起使用时，通常假设它们的身份是已知的。然而，在许多实际情况下，人们会面临一组庞大且混合的协变量，其中一些可以充当排除的IV，一些可以充当控制变量，而另一些则应该从模型中丢弃。仅根据经济理论通常不可能对它们进行分类。本文提出了一种数据驱动的方法，将大量（随着样本大小而增加）协变量分类为排除的IV、对照和要丢弃的噪音。所得IV估计量被证明具有Oracle性质（假设真实分类是已知的，具有与IV估计量相同的一阶渐进分布）。]
16. The Impact of Retail E-Commerce on Relative Prices and Consumer Welfare ( 零售电子商务对相对价格和消费者福利的影响 )
作者：Yoon Jo 等
摘要：This paper examines the impact of retail e-commerce on pricing behavior and welfare. Using Japanese data, we find that e-commerce lowered relative inflation rates for goods sold intensively online. We use long time series and historical catalog sales as an instrument for e-commerce sales intensity. The entry of e-commerce firms raised the rate of intercity price convergence in physical stores for goods sold intensively online, but not for other goods, which suggests e-commerce enhances price arbitrage. We estimate that e-commerce lowered variety-adjusted prices on average by0 . 9 %between 1996 and 2014, and more in cities with highly educated populations.[ 机器译文：本文探讨了零售电子商务对定价行为和福利的影响。使用日本数据，我们发现电子商务降低了在线密集销售商品的相对通胀率。我们使用长时间序列和历史目录销售作为电子商务销售强度的工具。电子商务公司的进入提高了实体店集中销售的商品的城际价格趋同率，但其他商品的价格却没有提高，这表明电子商务增强了价格套利。我们估计电子商务将品种调整后的价格平均降低了0 . 9 1996年至2014年期间的%，在人口受过高等教育的城市中，比例更高。]
17. NGOs and the Effectiveness of Interventions ( 非政府组织和干预措施的有效性 )
作者：Faraz Usmani 等
摘要：Programs implemented by nongovernmental organizations (NGOs) are often more effective than comparable efforts by other actors, yet relatively little is known about how implementer identity drives final outcomes. By combining a stratified field experiment in India with a triple-difference estimation strategy, we show that a local development NGO’s prior engagement with target communities increases the effectiveness of a technology promotion program implemented in these areas by at least 30%. This “NGO reputation effect” has implications for the generalizability and scalability of evidence from experimental research conducted with local implementation partners.[ 机器译文：非政府组织（NGO）实施的计划往往比其他行为者的类似努力更有效，但人们对实施者身份如何推动最终结果知之甚少。通过将印度的分层实地实验与三重差异估计策略相结合，我们表明，当地发展非政府组织与目标社区的事先接触可以将在这些地区实施的技术推广计划的有效性提高至少30%。这种“非政府组织声誉效应”对与当地实施合作伙伴进行的实验研究中证据的普遍性和可扩展性产生了影响。]
18. Regulated Revenues and Hospital Behavior: Evidence from a Medicare Overhaul ( 受监管的收入与医院行为：来自医疗保险改革的证据 )
作者：Tal Gross 等
摘要：We study a 2008 policy reform in which Medicare revised its hospital payment system to better reflect patients’ severity of illness. We construct a simulated instrument that predicts a hospital’s policy-induced change in reimbursement using pre-reform patients and postreform rules. The reform led to large persistent changes in Medicare payment rates across hospitals. Hospitals that faced larger gains in Medicare reimbursement increased the volume of Medicare patients they treated. The estimates imply a volume elasticity of 1.2. To accommodate greater volume, hospitals increased nurse employment, but also lowered length of stay.[ 机器译文：我们研究了2008年的一项政策改革，其中医疗保险修改了其医院支付制度，以更好地反映患者的病情严重程度。我们构建了一个模拟工具，使用改革前的患者和改革后的规则来预测医院政策引发的报销变化。这项改革导致医院医疗保险支付率发生了持续的大幅变化。在医疗保险报销方面面临更大收益的医院增加了他们治疗的医疗保险患者的数量。估计值意味着成交量弹性为1.2。为了适应更大的需求，医院增加了护士的雇用，但也缩短了住院时间。]
19. Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes ( 谁缴纳罪恶税？理解纠正性税收的重叠负担 )
作者：Christopher Conlon 等
摘要：We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income) but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay 63% of sin taxes, and are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households.[ 机器译文：我们发现，罪恶购买高度集中，10%的家庭缴纳了超过80%的酒精和香烟税。人口统计数据（包括收入）很难解释总的税收负担，但由购买模式定义的八个家庭集群很好地解释了总的税收负担。两个纳税最多的群体包括8%的家庭，缴纳63%的罪恶税，并且年龄较大、受教育程度较低、收入较低。含糖饮料税扩大了税基，但增加了重税家庭的负担。增加罪恶税的努力应该考虑少数家庭所承担的沉重负担。]
