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Articles 1 - 6 of 6
Full-Text Articles in Business
Personal Income Taxes And The Growth Of Small Firms, Robert Carroll, Douglas Holtz-Eakin, Mark Rider, Harvey S. Rosen
Personal Income Taxes And The Growth Of Small Firms, Robert Carroll, Douglas Holtz-Eakin, Mark Rider, Harvey S. Rosen
Center for Policy Research
This paper investigates the effect of entrepreneurs’ personal income tax situations on the growth rates of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates associated with that law affected the growth of their firms as measured by gross receipts. We find that individual income taxes exert a statistically and quantitatively significant influence on firm growth rates. Raising the sole proprietor’s tax price (one minus the marginal tax rate) by 10 percent increases receipts …
Justifying Electronic Banking Network Expansion Using Real Options Analysis, Michael Benaroch, Robert J. Kauffman
Justifying Electronic Banking Network Expansion Using Real Options Analysis, Michael Benaroch, Robert J. Kauffman
Management - All Scholarship
The application of real options analysis to information technology investment evaluation problems recently has been proposed in the IS literature by Dos Santos (1991), Kambil et al. (1993), Kumar (1996), Chalasani et al. (1997), and Taudes (1998). The research reported on in this paper illustrates the value of applying real options analysis in the context of a case study involving the deployment of point-of-sale (POS) debit services by the Yankee 24 shared electronic banking network of New England. In the course of so doing, the paper also attempts to operationalize real options analysis concepts by examining claimed strengths of this …
Tax Reform And Automatic Stabilization, Thomas J. Kniesner, James P. Ziliak
Tax Reform And Automatic Stabilization, Thomas J. Kniesner, James P. Ziliak
Center for Policy Research
A fundamental property of a progressive income tax is that it provides implicit insurance against shocks to income by dampening the variability of disposable income and consumption. The Economic Recovery Tax Act of 1981 (ERTA) in combination with the Tax Reform Act of 1986 (TRA86) greatly reduced the number of marginal tax brackets and the maximum marginal rate, which limits the stabilizing effect of the tax system on household consumption when pre-tax income fluctuates. We examine the effect of the federal income tax reforms of the 1980s on the associated degree of automatic stabilization of consumption. The empirical framework derives …
Microdata Panel Data And Public Policy: National And Cross-National Perspectives, Robert Carroll, Douglas Holtz-Eakin, Harvey S. Rosen, Mark Rider
Microdata Panel Data And Public Policy: National And Cross-National Perspectives, Robert Carroll, Douglas Holtz-Eakin, Harvey S. Rosen, Mark Rider
Center for Policy Research
This paper investigates the effect of entrepreneurs' personal income tax situations on the growth rate of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates associated with that law affected the growth of their firms as measured by gross receipts. We find that individual income taxes exert a statistically and quantitatively significant influence on firm growth rates. Raising the sole proprietor's tax price (one minus the marginal tax rate) by 10 percent increases receipts …
The Impact Of Hospital Quality-Related Practices On Health Outcomes, Deborah A. Freund, Frank R. Lichtenberg
The Impact Of Hospital Quality-Related Practices On Health Outcomes, Deborah A. Freund, Frank R. Lichtenberg
Center for Policy Research
In this paper we analyze the cross-sectional relationship between hospital quality scores calculated by the Joint Commission on the Accreditation of Healthcare Organizations (JCAHO) and risk-adjusted indicators of outcomes and quality--mortality, rates of surgical/medical misadventures, adverse drug reactions, and length of stay--calculated from Nationwide Inpatient Sample discharge records. The results suggest that greater adherence to JCAHO accreditation standards is not associated with reduced mortality or lower probability of avoidable hospital or physician-caused adverse outcomes. Other hospital characteristics, such as teaching/non-teaching and urban/rural status, also exhibit little or no correlation with risk-adjusted survival and adverse-event probabilities.
How Do Information And Communication Technologies Reshape Work? Evidence Form The Residential Real Estate Industry, Kevin Crowston, Steve Sawyer, Rolf Wigand, Marcel Allbritton
How Do Information And Communication Technologies Reshape Work? Evidence Form The Residential Real Estate Industry, Kevin Crowston, Steve Sawyer, Rolf Wigand, Marcel Allbritton
School of Information Studies - Faculty Scholarship
We are exploring how ICT use affects the work lives of real estate agents, the process of selling/buying houses and the overall structure of the residential real estate industry. Earlier stages of our work involved intensive field research on how real estate agents use ICT. In this paper, we report on the design and analysis of a pilot survey of 868 agents intended to investigate their ICT use more generally. Analysis of the 153 responses to this survey sheds light on how ICT use supports information control, enables process support, and helps agents to extend and maintain their social capital.