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Full-Text Articles in Business
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun
WCBT Faculty Publications
This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.
The Impact Of Terrorism On Business, Michael D. Larobina, Richard L. Pate
The Impact Of Terrorism On Business, Michael D. Larobina, Richard L. Pate
WCBT Faculty Publications
Terrorism has in one form or another been a part of society throughout history. Since the September 11, 2001 attacks in New York, the world community has been more focused on terrorism than ever before in most recent modern history. Terrorism has impacted multiple levels of society across the world community. One of those levels is the business environment. A specific aim of terrorism is to disrupt and destroy ongoing businesses. Therefore, the ability of governments to disrupt and destroy terrorism is essential to the continued growth and expansion of the world economy. Terrorism will directly impact a country's ability …