Does income tax influence the motivation to work? We propose that the degree of effort exertion in the presence of income tax depends on people's attitudes toward two key components of taxation: redistribution and government intervention. For people favorable toward both, working while taxed is...

This reports presents evidence on the compliance costs of medium-sized businesses based on a survey conducted by the Office of Tax Policy Research. The survey attempts to measure the size and composition of compliance costs and to identify firm characteristics that affect these costs. Our...

The insights of choice architecture have led to expanded use of default settings in defined contribution (DC) plans in both the United States and Australia. The two countries have taken somewhat similar approaches to the content of default investment products. However, they differ significantly...

Both the United States and Australia have increased the use of default settings in defined contribution (DC) plans such as 401(k)s. However, policy makers in the two countries have taken different approaches to important aspects of default investment products. This article discusses the...

We exploit a unique outlet-level dataset from a multinational chain with over 2,500 outlets in 43 countries to investigate the effects of labor regulations that protect employment. The dataset contains information on output, materials, and labor costs at a weekly frequency over several years,...

While China shared many systemic, initial conditions with the transition economies of Central-East Europe (CEE) and the Commonwealth of Independent States (CIS), it had a more agricultural economy and a more stable political-economic system than many CEE and CIS countries. Unlike most of the CEE...

People are inaccurate judges of how their abilities compare to others'. Kruger and Dunning (1999; 2002) argue that most inaccuracy is attributable to unskilled performers' lack of metacognitive skill to evaluate their performance. They overestimate their standing, whereas skilled performers...

This paper proposes a theoretical concept of cross cultural discursive competence (CCDC). As an initial step, it reviews and critiques a series of in the relevant areas of intercultural communication, genre analysis and contrastive rhetoric and points out that it is imperative to explore what...

We analyze a large stratified random sample of firms that provide us with measures of performance and each firm's top manager's perception of the severity of business environment constraints faced by his/her firm. Unlike most existing studies that rely on external and aggregated proxy measures...