INCOME TAXATION AND BUSINESS INCORPORATION: EVIDENCE FROM THE EARLY TWENTIETH CENTURY

Field Experiments in Class Size from the Early Twentieth Century

Global Warming? The Early Twentieth Century

As man is now changing the composition of the atmosphere at a rate which must be very exceptional on the geological time scale, it is natural to seek for the probable effects of such a change. From the best laboratory observations it appears that the principal result of increasing atmospheric carbon dioxide would be a gradual increase in the mean temperature of the colder regions of the earth. ...

Muslim Intellectuals and the Perennial Philosophy in the Twentieth Century

This paper will examine how Muslim intellectuals, as a result of their attachment to the doctrine of Divine Unity (taw¤hīd), the Quran, Sunnah of the Prophet Muhammad, and the doctrines and methods of Sufism, were largely responsible for the restating of the perennial philosophy in the West in the twentieth century. The article consists of four sections: an introduction to the term 'philosophia...

Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran

Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

School Resources and Labor Market Outcomes: Evidence from Early Twentieth-Century Georgia

The relationship between school resources and students’ labor market outcomes has been a topic of debate among economists for the last half-century. The relatively recent public release of the 1940 US Census, the first to ask questions regarding income, allows for a closer examination of this relationship. I link children residing in Georgia in 1910 to their responses as adults to the 1940 cens...