Open Access. Powered by Scholars. Published by Universities.®

Business Law, Public Responsibility, and Ethics Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Business Law, Public Responsibility, and Ethics

State Level Earned Income Tax Credit’S Effects On Race And Age: An Effective Poverty Reduction Policy, Anthony J. Barone Jan 2013

State Level Earned Income Tax Credit’S Effects On Race And Age: An Effective Poverty Reduction Policy, Anthony J. Barone

CMC Senior Theses

In this paper, I analyze the effectiveness of state level Earned Income Tax Credit programs on improving of poverty levels. I conducted this analysis for the years 1991 through 2011 using a panel data model with fixed effects. The main independent variables of interest were the state and federal EITC rates, minimum wage, gross state product, population, and unemployment all by state. I determined increases to the state EITC rates provided only a slight decrease to both the overall white below-poverty population and the corresponding white childhood population under 18, while both the overall and the under-18 black population for …


An Empirical Analysis Of Differences In Environmental Transparency Across Firms, Sean Robert Smith Jan 2013

An Empirical Analysis Of Differences In Environmental Transparency Across Firms, Sean Robert Smith

CMC Senior Theses

In recent years, many firms have voluntarily taken actions to gradually increase the transparency of their corporate social responsibility (CSR) efforts. Using data on a sample of U.S. firms, this paper empirically examines the factors that encourage firms to choose different levels of CSR transparency. This adds to the previous literature that has focused only on the binary decision to engage or not to engage in CSR, as opposed to the extent and comprehensiveness of voluntary CSR reporting. Environmental transparency data are collected from the Roberts Environmental Center (REC) at Claremont McKenna College, while data for firm characteristics and toxic …