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Corporate Tax Avoidance and High Powered Incentives
Desai, Mihir A. - 2004
component of the book-tax gap not attributable to accounting accruals - and investigate the link between this measure of tax …
Persistent link: https://www.econbiz.de/10012468222
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Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
Gordon, Roger H. - 1998
Two well-noted phenomena of recent decades are the increasing concentration of personal income and the declining rate of corporate profitability. This paper investigates to what extent these two trends have a common explanation extent these two trends have a common explanation-shifting of income...
Persistent link: https://www.econbiz.de/10012472233
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Bank-Tax Conformity for Corporate Income : An Introduction to the Issues
Hanlon, Michelle - 2005
This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …
Persistent link: https://www.econbiz.de/10012467620
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Dodging the Taxman : Firm Misreporting and Limits to Tax Enforcement
Carrillo, Paul - 2014
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth of state capacity. However,...
Persistent link: https://www.econbiz.de/10012458041
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Equilibrium Responses to Price Controls : A Supply-Chain Approach
Mulligan, Casey B. - National Bureau of Economic Research - 2024
Prices are regulated in many markets, ranging from healthcare to labor to telecommunications. This paper reinterprets the variables in the basic supply-demand model so that both product-definition and quantity are equilibrium outcomes. Specifically, compliance with price controls is achieved by...
Persistent link: https://www.econbiz.de/10014512070
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The Impact of Municipal Broadband Restrictions on COVID-19 Labor Market Outcomes
Hegde, Saket S.; Van Parys, Jessica - National Bureau of Economic Research - 2024
The COVID-19 pandemic initiated a trend in "work-from-home (WFH)," but workers need reliable and fast internet connections (e.g., broadband) to work from home. Yet, as of January 2020, 18 states had legally restricted local governments and cooperatives from building their own broadband...
Persistent link: https://www.econbiz.de/10014512111
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Do Entrepreneurs Want Control? And Should They Get What They Want? A Historical and Theoretical Exploration
Lamoreaux, Naomi R.; Rosenthal, Jean-Laurent - National Bureau of Economic Research - 2023
From Elihu Thomson and Herbert Dow in the late nineteenth century to Steve Jobs a hundred years later, many entrepreneurs have been stymied by their investors. In this paper, we use a simple model to explore how outcomes might have been different if entrepreneurs, instead of the investors, had...
Persistent link: https://www.econbiz.de/10014250124
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The Regulation of Medical AI : Policy Approaches, Data, and Innovation Incentives
Stern, Ariel Dora - National Bureau of Economic Research - 2022
For those who follow health and technology news, it is difficult to go more than a few days without reading about a compelling new application of Artificial Intelligence (AI) to health care. AI has myriad applications in medicine and its adjacent industries, with AI-driven tools already in use...
Persistent link: https://www.econbiz.de/10013477189
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Economic Research on Privacy Regulation : Lessons from the GDPR and Beyond
Johnson, Garrett - National Bureau of Economic Research - 2022
This paper reviews the economic literature on the European Union's General Data Protection Regulation (GDPR). I highlight key challenges for studying the regulation including the difficulty of finding a suitable control group, variable firm compliance and regulatory enforcement, as well as the...
Persistent link: https://www.econbiz.de/10013477197
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The Impact of Commercial Real Estate Regulations on U.S. Output
Babalievsky, Fil; Herkenhoff, Kyle; Ohanian, Lee E.; … - National Bureau of Economic Research - 2023
Commercial real estate accounts for roughly 20% of the U.S. fixed asset stock, and commercial land use is highly regulated. However, little is known about the quantitative impact of these regulations on economic activity or consumer welfare. This paper develops a spatial general equilibrium...
Persistent link: https://www.econbiz.de/10014437026