This paper examines the migration response to a millionaire tax in New Jersey, which raised its income tax rate on top earners by 2.6 percentage points to 8.97 percent, one of the highest tax rates in the country. Drawing on unique state tax micro-data, we estimate the migration response of millionaires to the rate increase, using a difference-in-differences estimation strategy. The results ind...

Conley and Wilkie (1993) introduced and axiomatized the Nash extension bargaining solution, defined on a domain of comprehensive but not necessarily convex problems. In this paper we present a non-cooperative game that implements the Nash extension solution in subgame perfect equilibria in the limit as the discount rate applied between rounds of play vanishes. Journal of Economic Literature Cla...

The growing ubiquity of electronic devices is increasingly consuming substantial energy and rare resources for materials fabrication, as well as creating expansive volumes of toxic waste. This is not sustainable. Electronic biological materials (e-biologics) that are produced with microbes, or designed with microbial components as the guide for synthesis, are a potential green solution. Some e-...

In 1981, Paris and Wilkie raised the open question about whether and to what extent the axiom system IΣ0 did satisfy the Second Incompleteness Theorem under Semantic Tableaux deduction. Our prior work showed that the semantic tableaux version of the Second Incompleteness Theorem did generalize for the most common definition of IΣ0 appearing in the standard textbooks. However, there was an alter...

Electronic Commerce (“eCommerce”) is a concept for trade based upon products and services that are being marketed, contracted, and paid for over the Internet. Consequently, electronic commerce demands for the investment in computer systems, marketing, logistics and payments. This paper will focus on the profitability of investments in eCommerce with a special focus on outlays for information te...

As the health system continues to evolve through the implementation of the electronic health record and other information technology initiatives, it is imperative that governments undergo a paradigm shift and recognize the need for strategic investment in home care (CHCA 2008a:7).

Despite massive effort and investment in health information systems and technology, the promised benefits of electronic health records (EHRs) are far from fruition. The author presents the legislative programs that encourage the implementation of EHRs and explores the barriers hampering interoperability.

Theories of inter-organisational co-ordination propose that information processing capabilities (structure, process and technology) must be aligned with information processing needs (environmental, partnership and task uncertainty), and that the fit between both is a strong determinant of performance. Electronic marketplaces dominate new developments in electronic commerce. While traditional mo...