HASH(0x1009eb8e0)

A study on how the tax-favored status of charitable donations of appreciated property affects charitable behavior. Finds that only wealthy donors (whose positive income exceeds $200,000) are responsive to the tax incentive, and argues that the tax incentives should be reassessed.

Responds to James E. Longs paper on taxation and IRA participation titled "Taxation and IRA Participation: Re-examination and Confirmation.

Examines the overall effect of a state bond guarantee on state credit markets and individual municipalities. Analyzes the Texas School Bond Guarantee program and it's impact on the borrowing cost of school districts and other municipalities within the state.

The essential characteristic of the future is uncertainty. A basic feature of the economy, and life in general, is that decisions are made under conditions of uncertainty-the future is unknowable. Having reliable guidelines or indicators that provide discipline and signposts to the future is...

This study focuses on cyclical behavior in the restaurant industry, types of strategy choices made by the casual dining industry, and the use of the industry cycle to make a timing decision of strategy choice. The main idea of this study is that the phases of the industry cycle differently...

The objective of this study is to determine whether there are inadequacies in the rural financial markets of Virginia. The analysis is based on data from a survey of farm and non-farm small businesses, in five rural counties in Virginia. A Probit model is used to determine whether the financing...

Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for...

Altinkiliç and Hansen (2000) show that underwriter spreads in seasoned equity offerings (SEOs) overwhelmingly reflect variable costs. This research attempts to begin filling the gap created by this result, as to what are the important constituents of the variable costs. In particular, I...