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This paper uses the New Zealand Linked Income Supplement (LIS) to investigate the annual transitions in hourly earnings … weekly and hourly earnings, to enable comparison with previous analyses using New Zealand tax data. I then estimate the … determinants of annual changes in hourly earnings using OLS and quantile regressions. Differences in human capital are associated …
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This monograph is not a review of the empirical accounting literature. This monograph tells a story and relates it to salient empirical phenomena. Why does accounting exist? Our answer is that financial accounting helps firms function efficiently. That efficiency is manifested in many ways, and...
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Earnings differences are a recurring topic of public discussion in Germany. Data from the long-term Socio …-Economic Panel (SOEP) study as well as a separate survey of German employees (LINOS) show that earnings inequalities are generally … perceived as fair while a substantial share of the respondents find the current earnings distribution in Germany unfair. This …
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