Showing 1 - 10 of 148
To identify the determinants of cross-country disparities in personal computer and Internet penetration, we examine a … significant in most specifications for computer use. A similar pattern holds true for Internet use, except that telephone density … differentials. For computers, telephone density and regulatory quality are of second and third importance, while for the Internet …
Persistent link: https://www.econbiz.de/10010262051
Computer and Internet use, especially in developing countries, has expanded rapidly in recent years. Even in light of … Internet penetration, both currently and over time, we examine panel data for 161 countries over the 1999-2004 period. We … factors associated with computer and Internet penetration do not differ substantially between developed and developing …
Persistent link: https://www.econbiz.de/10010267851
-2003, immigrants were significantly less likely to have access to or use a computer and the Internet. Moreover, the gap in IT usage …
Persistent link: https://www.econbiz.de/10010268213
I study a model where Information Technology, while typically increasing overall inequality, is likely to harm some people at intermediate and high levels of the distribution of income but to benefit people at the bottom. Within a given occupation it may harm some workers while benefitting...
Persistent link: https://www.econbiz.de/10010262486
This paper shows that top management structures in large US firms radically changed since the mid-1980s. While the number of managers reporting directly to the CEO doubled, the growth was driven primarily by functional managers rather than general managers. Using panel data on senior management...
Persistent link: https://www.econbiz.de/10010287681
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...
Persistent link: https://www.econbiz.de/10012059065
This study tests whether the employer mandate under the Affordable Care Act (ACA) increased involuntary part-time (IPT) employment. Using data from the Current Population Survey between 1994 and 2014, we find that IPT employment in 2014 was higher than predicted based on economic conditions and...
Persistent link: https://www.econbiz.de/10011345382
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011. We have...
Persistent link: https://www.econbiz.de/10011401671
, matching this with TV series and feature film data from the Internet Movie Database (IMDb) and Studio System, and establishment …
Persistent link: https://www.econbiz.de/10012005926
This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax...
Persistent link: https://www.econbiz.de/10011873603