This article describes the effect the 2003 Tax Act has on the cost of donating intangibles. The cost of donating is analyzed based on marginal tax rates and the basis of the contributed property as a percentage of the market value. Overall, the results reveal that it is more costly to donate...

Although much has been published regarding street protests on social media, few works have attempted to characterize social media users’ spatial behavior in such events. The research reported here uses spatial capture-recapture methods to determine the influence of the built environment,...

Theoretical approaches as well as empirical results in the area of social capital accumulation on social networking sites suggest that weak ties/bridging<i> versus</i> strong ties/bonding social capital should be distinguished and that while bonding social capital is connected to emotional support,...