Following a 13-year period when all employers in Washington paid the same unemployment insurance (UI) tax rate, Washington was forced to adopt an experience-rated tax system in 1985. We use this ‘‘natural experiment’’ to explore both tax incidence and the effects of experience rating. We find that industry average tax rates are largely passed on to workers through lower earnings. However, our e...

CA, MA, NJ, NY, and PA residents, please add sales tax. Canadian residents, please add 5% GST. Please add $5.00 for shipping one book and $1.00 for each additional book. Outside the US and Canada add $10.00 for first book, $5.00 for each additional book. All orders are processed upon receipt. If an order cannot be fulfilled within 90 days, payment will be refunded upon request. Prices are payab...

CA, MA, NJ, NY, and PA residents, please add sales tax. Canadian residents, please add 5% GST. Please add $5.00 for shipping one book and $1.00 for each additional book. Outside the US and Canada add $10.00 for first book, $5.00 for each additional book. All orders are processed upon receipt. If an order cannot be fulfilled within 90 days, payment will be refunded upon request. Prices are payab...

CA, MA, NJ, NY, and PA residents, please add sales tax. Canadian residents, please add 5% GST. Please add $5.00 for shipping one book and $1.00 for each additional book. Outside the US and Canada add $10.00 for first book, $5.00 for each additional book. All orders are processed upon receipt. If an order cannot be fulfilled within 90 days, payment will be refunded upon request. Prices are payab...

While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely avoid paying tax. Therefore, we aim examine whether taxes still affect earning persistence in an era prevalent digital information. For that purpose, use book–tax differences considering deductible temporary and taxable differences. In addition, analyze whic...

This book is about health care entitlements in the US-and about the threat of disentitlement. It describes the history and legal character of our Medicare and Medicaid programs, and of the tax subsidies that have brought health insurance to most working Americans. It examines the thread that our entitlements face from privatization, individualism, and devolution. It considers the models that ot...

We study several important tax-related issues related to the measurement and use of corporate marginal tax rates. First, we develop an AR(1) method to simulate corporate marginal income tax rates and demonstrate that the AR(1) model improves upon the extant random walk and bin approaches. The new AR(1) approach captures firm-specific features, including mean-reversion in taxable income. Second,...

This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, role corporate tax avoidance in moderating management worth pertinence earnings, Worth Pertinence earnings. examination utilizes information from non-monetary organizations Indonesia Thailand for period 2013-2017 with 91 test organizations. investigation, is calculated based Jaggi mod...

This paper estimates the behavioral response to residential real estate transfer taxes by studying notched tax rate changes in Washington D.C., exploiting both a price and time notch as identifying variation. We provide evidence that there is manipulation of the sales price to the lower-tax-rate region around the price notch, and use this manipulation to show that there was significant awarenes...