Material misstatements in corporate tax disclosures have widespread economic and social impacts. Our study investigates how disciplinary power flows through communication channels between institutional investors senior executives to normalise understandings of as an instrument control. Adopting a governmentality approach, we analyse interview data, the UK Australia, query guides willing subject...

ing from the gap between decision and experienced utility, we find that behavioral biases do not impose additional costs on welfare. This interpretation is consistent with the concept of internality proposed by Allcott et al. (2014) and the model of behavioral biases proposed by Farhi and Gabaix (2015). In contrast, we represent transaction cost microfrictions as an economic cost C that the con...

Each year, billions of US tax dollars are spent on basic discovery, intervention development, and efficacy research, while hundreds of billions of US tax dollars are also spent on health service delivery programs. However, little is spent on or known about how best to ensure that the lessons learned from science inform and improve the quality of health services and the availability of evidence-...

The extant literature on fat taxes and thin subsidies tends to focus on the overall e ectiveness of such scal instruments in altering diets and improving health. However, little is known about the welfare impacts of scal food policies on society. This paper lls a gap in the literature by assessing the distributional impacts and welfare e ects resulting from a tax-subsidy combination on di erent...

This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the current full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of...