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 paper combines the problem of optimal income taxation with the free-rider problem in public good provision. There are two groups of individuals with private information on their earning ability and their valuation of a public good. Adjustments of the transfer system are needed to discourage the more productive from exaggerating the desirability of public good provision. Similarly, the less...

We present two systems created for SemEval2016s Task 11: Complex Word Identification. Our two systems, a regression tree and decision tree, were trained with a word’s unigram and lemma word counts, average ageof-acquisition, and a measure of concreteness. The systems ranked 5th and 6th, respectively, on the test set by G-score (the harmonic mean between accuracy and recall). With the regression...

In these supplementary materials we provide some details on the implementation of the methods developed in the paper. In addition we apply the di¤erent DID approaches using the data analyzed by Meyer, Viscusi, and Durbin (1995). These authors used DID methods to analyze the e¤ects of an increase in disability bene…ts in the state of Kentucky, where the increase applied to high-earning but not l...

This paper investigates the sources of rising lifetime incomes in Ghana using both existing cross-section data and a new panel data set which allows us to measure earnings growth within jobs and to construct lifetime work histories for both wage employees and the selfemployed. In Ghana as elsewhere in sub-Saharan Africa the nonrural self-employed constitute the most rapidly growing part of the ...

1. Recently, a novel cellular mechanism, activity-dependent neuromodulation, was identified in sensory neurons mediating the gill and tail withdrawal reflexes in Aplysia. This mechanism may explain associative learning on a behavioral level. The present study was designed to mathematically model subcellular events that may underlie this mechanism and to examine the ability of the model to fit a...

The seventh Clinical Chemistry Forum of the American Association for Clinical Chemistry was held in Baltimore, Maryland, on December 4 and 5, 1997. Clinical Chemistry Fora have been oriented to addressing the management issues affecting clinical chemists and the clinical laboratory field. In this way, they complement the AACC’s targeted conferences on new technology (Oak Ridge) and applications...

This paper studies the design of the tax and regulatory regime applied to bequests. Bequests are observable, while parent’s wealth and children’s earning abilities are not. Parents know their children’s earning abilities. Parents are altruistic; their utility depends on their children’s utilities, but weights may differ between children. The optimal tax schedule strikes a balance between the (o...