We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...

Section 1. Network Communities and Second Language Learning -- 1. Criteria for the Implementation of Learning Technologies -- 2. Communicative Networking and Linguistic Mashups on Web 2.0 -- 3. Output-Oriented Language Learning With Digital Media -- 4. Infoxication 2.0 -- 5. The Role of...

"This book examines issues concerning emerging multimedia technologies and their challenges and solutions in teaching and learning, exploring the global society's effect on learning"--Provided by publisher.

The U.S. economy had experienced the "jobless recovering" after the 1990-1991 and 2001 recessions, which has been constantly puzzling the economists, market analysts, and policymakers. This paper uses a simple hiring game in an efficiency wage model framework to resolve that puzzle. Our...

We extend the literature on the effects of managerial entrenchment to consider how safety-net subsidies and financial distress costs interact with managerial incentives to influence capital structure in U.S. commercial banking. Using cross-sectional data on publicly traded, highest-level U.S....