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Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
Poterba, James - 1998
This paper describes the current estate and gift tax rules that apply to intergenerational transfers in the United States. It summarizes the incentives for inter vivos giving as a strategy for reducing estate tax liability. It shows that the current level of intergenerational transfers is much...
Persistent link: https://www.econbiz.de/10012471970
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Bequest Taxes and Accumulation of Household Wealth : U.S. - Japan Comparison
Barthold, Thomas A. - 1991
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in...
Persistent link: https://www.econbiz.de/10012475314
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The Use and Misuse of Income Data and Extreme Poverty in the United States
Meyer, Bruce D. - 2019
Recent research suggests that rates of extreme poverty, commonly defined as living on less than $2/person/day, are high and rising in the United States. We re-examine the rate of extreme poverty by linking 2011 data from the Survey of Income and Program Participation and Current Population...
Persistent link: https://www.econbiz.de/10012479856
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The State of U.S. Corporate Governance : What's Right and What's Wrong?
Holmstrom, Bengt - 2003
The U.S. corporate governance system has recently been heavily criticized, largely as a result of failures at Enron, WorldCom, Tyco and some other prominent companies. Those failures and criticisms, in turn, have served as catalysts for legislative change (Sarbanes-Oxley Act of 2002) and...
Persistent link: https://www.econbiz.de/10012469084
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Are U.S. Companies Too Short-Term Oriented? Some Thoughts
Kaplan, Steven N. - 2017
U.S. companies are often criticized for being overly short-term oriented. This paper documents that those criticisms have a long history, going back at least thirty-five years. The paper then considers the implications of sustained short-termism for corporate profits, venture capital investments...
Persistent link: https://www.econbiz.de/10012455217
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The great contraction, 1929 - 1933
Friedman, Milton; Schwartz, Anna Jacobson - 2008 - [New ed.]
Persistent link: https://www.econbiz.de/10003681770
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The role of innovation and entrepreneurship in economic growth
Andrews, Michael Jeffrey (ed.); Chatterji, Aaron (ed.);  … - National Bureau of Economic Research - 2022
"Innovation and entrepreneurship are ubiquitous today, both as fields of study and as starting points for conversations … a nuanced understanding of where innovation and entrepreneurship occur and where they matter. Answering these questions … allows for strategic public investment and the infrastructure for economic growth.The Role of Innovation and Entrepreneurship …
Persistent link: https://www.econbiz.de/10012625463
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Immigrant Entrepreneurs and Innovation in the U.S. High-Tech Sector
Brown, J. David - 2019
We estimate differences in innovation behavior between foreign versus U.S.-born entrepreneurs in high-tech industries. Our data come from the Annual Survey of Entrepreneurs, a random sample of firms with detailed information on owner characteristics and innovation activities. We find uniformly...
Persistent link: https://www.econbiz.de/10012479519
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Investor Tax Credits and Entrepreneurship : Evidence from U.S. States
Denes, Matthew R. - 2020
Angel investor tax credits are used globally to spur high-growth entrepreneurship. Exploiting the staggered … have large positive effects, raising concerns about using investor subsidies to promote entrepreneurship …
Persistent link: https://www.econbiz.de/10012481299
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Innovation and Entrepreneurship in the Energy Sector
Popp, David - 2020
documents the evolving roles of innovation and entrepreneurship in the energy sector. First, we provide an overview of the …
Persistent link: https://www.econbiz.de/10012481728