Using income smoothing and its two components – the informational component and the garbled component – we examine whether and how the time-oriented tendency embedded in languages influences corporate financial reporting decisions. Separating languages into weak- versus strong- future time...

Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary...

Work and money : payoffs by ethnic identity and gender / Amelie F. Constant, Klaus F. Zimmermann -- Ancestry versus ethnicity : the complexity and selectivity of Mexican identification in the United States / Brian Duncan, Stephen J. Trejo -- Ethnicity, assimilation, and harassment in the labor...