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By facilitating early re‐entry to the labor market after childbirth, public kindergarten might positively affect maternal human capital and labor market outcomes: Are such effects long‐lasting? Can we rely on between‐individuals differences in quarter of birth to identify them? I isolate the effects of interest from spurious associations through difference‐in‐difference, exploiting across‐states and over‐time variation in public kindergarten eligibility regulations in the United States. The estimates suggest a very limited impact in the first year, and no longer‐run impacts. Even in states where it does not affect kindergarten eligibility, quarter of birth is strongly and significantly correlated with maternal outcomes.

Vehicle registrations have been shown to strongly react to tax reforms aimed at reducing CO2 emissions from passengers’ cars, but are the effects equally strong for positive and negative tax changes? The literature on asymmetric reactions to price and tax changes has documented asymmetries for everyday goods but has not yet considered durables. We leverage multiple vehicle registration tax (VRT) reforms in Norway and estimate their impact on within car-model substitutions. We estimate stronger effects for cars receiving tax cuts and rebates than for those affected by tax increases. The corresponding estimated elasticity is − 1.99 for VRT decreases and 0.77 for increases. As consumers may also substitute across car models, our estimates represent a lower bound.