Tax enforcement is especially costly when market participants are difficult to observe. The benefits of enforcement depend crucially on pre-enforcement compliance. We derive an upper bound on pre-enforcement compliance from the pass-through of newlyenforced taxes. Using data on Airbnb listings and the platform's voluntary collection agreements, we find that taxes are paid on, at most, 24 percent of Airbnb transactions prior to enforcement. We also find that demand for Airbnb listings is inelastic, driving three key insights: the tax burden falls disproportionately on renters, excess burden is small, and tax enforcement is relatively ineffective at reducing local Airbnb activity.

Recent research documents a female advantage in several important long-term outcomes among children raised in single-parent households, and highlights the importance of non-cognitive skills for explaining these gaps. Understanding the source of differences in non-cognitive skills is complicated due to the presence of many interrelated and often unobservable inputs. One potential explanation for such gaps is that boys and girls receive different levels of inputs in single-parent versus two-parent households. This paper provides empirical evidence that input levels change differentially by gender across household structures and hence may facilitate gender gaps in noncognitive skills. Using data from the Panel Study of Income Dynamics and accompanying Child Development Supplement, I estimate gender differences in parental time investments, defined as the amount of time parents spend participating in activities with the child, around changes in household composition. I find that, although both boys and girls experience reductions in parental time investments following a change from a two-parent to single-mother household, boys experience a larger reduction than girls. The largest difference is found in fathers' time investments on weekdays, for which boys lose an additional 24 minutes per day (35% of average paternal weekday investments). Moreover, there is little to no evidence that single mothers compensate for the loss by increasing time investments to boys relative to girls.

Two-way dual language (DL) classrooms enroll students of two different language backgrounds and teach curriculum in both languages. I estimate the effect of attending a dual language school on student achievement using school choice lotteries from Charlotte Mecklenburg School District, finding local average treatment effects of 0.04 and 0.05 standard deviations per year in math and reading, respectively. Attending a DL school increased test scores for English learners (ELs) and for non-ELs by a similar magnitude. The positive effects of winning the lottery to attend a DL school are substantially larger than the average effect of assignment to other magnet schools, and several peer and school characteristics are ruled out as explanations for the increased test scores. There is no statistically significant evidence that attending a dual language school changed the probability of having EL status throughout elementary school.

One major criticism of universal basic income is that unconditional cash transfers discourage recipients from working. We estimate the causal effects of a universal cash transfer on short-run labor market activity by exploiting the timing and variation of a long-running unconditional and universal transfer: Alaska's Permanent Fund Dividend.