N.C.M. Beers, M.J.C.M. Koppes and L.A.M. Rupert
Changes in regulations aiming at reducing the impact that technologies such as coatings, adhesives, cleaners have on the environment is leading to large advances in these end‐use…
Abstract
Changes in regulations aiming at reducing the impact that technologies such as coatings, adhesives, cleaners have on the environment is leading to large advances in these end‐use technologies. In achieving the required quality of the end product, and irrespective of whether this is in areas such as high solids paints or water‐based coatings, solvents keep on playing an important role. At the same time different requirements are set for the solvents employed. The changing role of solvents and the technological benefits solvents are bringing are discussed. It is shown that the computer programme BLENDPRO is an effective reformulation tool which assists in the efficient development of new formulations in these areas.
Details
Keywords
OUR new volume opens in a grave moment in national history and it remains almost a marvel that libraries are Still not only able to persist, but even to expand their book‐work. Is…
Abstract
OUR new volume opens in a grave moment in national history and it remains almost a marvel that libraries are Still not only able to persist, but even to expand their book‐work. Is it because of the truth in some admirable words of Charles Rupert Sanderson, in the Toronto Public Libraries Annual Report for 1941: “Whoever believes in democracy must believe in public libraries”? He goes on to say: “Unless any formal education period is to amount to little more than writing on the sand, it must be continued by a lifelong use of books—engendered in childhood, fostered in youth, and built into an adult habit.” Amongst the young people the need for books was never greater, and the difficulty of getting new books for them was never more marked. It is a time when older books should come into their own again. Another feature has been the desire for small collections of “lending books” in munition works, training centres, canteens, clubs and the innumerable other meeting places of men and women. The problem of the day is “time and again time.” There is none of it for travelling, even to libraries, although in the said centres men and women have often to Stand by for hours when they could, and would, read. Librarians have used the opportunity and may be called upon for more of these “dispersal” activities. Otherwise, with all our problems, of which as the writer on Letters on Our Affairs suggests, the greatest is books, although the staff problem is acute, our work flourishes so far as book‐use is concerned. Librarians have faith that a culture so based on books will outlast present cataclysms. People who can read can endure and people who endure can fight, both directly and indirectly, and keep on doing it.
Michaele L. Morrow and Timothy J. Rupert
We conduct an experiment asking participants to choose to purchase either a traditional or hybrid car to examine how federal-state conformity of tax incentives impacts the…
Abstract
We conduct an experiment asking participants to choose to purchase either a traditional or hybrid car to examine how federal-state conformity of tax incentives impacts the decisions of taxpayers. We also examine perceptions of taxpayers surrounding federal-state conformity. Consistent with theory related to the effects of information environment and using an experiment in which taxpayers are asked to evaluate tax incentives related to a purchase decision between a traditional and hybrid car, we find that conformity is a significant factor in increasing the propensity to take advantage of the tax incentive. Specifically, we find that participants with simple and conforming federal-state incentives are more likely to take advantage of the tax incentive than with complex and conforming federal-state incentives. In addition, the effects of conformity between federal and state incentives suggest that participant perceptions of the federal system were heavily influenced by the actions of the state.
Details
Keywords
Amy Hageman and Cass Hausserman
This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving…
Abstract
This paper uses two studies to examine taxpayers' knowledge of tax incentives for charitable giving and also explores the consequences of this knowledge on charitable giving decisions. The first study surveys 600 US taxpayers to establish a baseline understanding of how making a charitable contribution affects taxpayers. In the second study, we conduct an experiment with 201 US taxpayers in which we manipulate the knowledge of taxpayers by providing an educational intervention; we also measure, if, how much is donated in a hypothetical scenario under various tax deductibility conditions. The first study indicates fewer than half of participants understand the basic principles of how charitable donations affect tax liability. Our second study reveals that a short educational video is extremely effective at improving taxpayers' understanding and helping them accurately estimate the tax benefit associated with charitable giving. However, through moderated mediation analysis, we also show that participants who received this educational intervention and accurately estimated the tax benefits in turn decreased their charitable giving. We conclude that the majority of US taxpayers do not understand whether they benefit from certain deductions and may be overestimating the benefit they receive from charitable giving, resulting in giving more than they intend.
Details
Keywords
IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a…
Abstract
IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.
Michaele L. Morrow, Jacob Suher and Ashley West
This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that…
Abstract
This research investigates the effect of imposing a tax on sugar-sweetened beverages (SSBs) on the likelihood of purchasing SSBs. We design and test an experimental framework that examines this and the effects of providing an explanation about the presence of an SSB tax and information about the negative health effects of consuming SSBs. Consistent with Elbel, Taksler, Mijanovich, Abrams, and Dixon (2013) and Taylor, Kaplan, Villas-Boas, and Jung (2019), we find that imposing a tax, in addition to increasing the conspicuousness of the tax by explaining the presence of a tax (and in some cases, the negative health effects) reduces the likelihood of purchasing an SSB anywhere from 8.39% to 18.15%. We contribute to the public health and tax policy literature by testing consumer choice in a controlled experimental setting and considering the effect of individual differences on the choice to purchase SSBs. Imposing a tax on SSBs may be an effective tool for decreasing SSB consumption that is made more effective when the tax is conspicuous.
Details
Keywords
This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the…
Abstract
This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.
Details
Keywords
Theoretically, a contribution of this article is the pinpointed connection between corporate ethics and trust in intra‐corporate relationships. Furthermore, it contributes to a…
Abstract
Theoretically, a contribution of this article is the pinpointed connection between corporate ethics and trust in intra‐corporate relationships. Furthermore, it contributes to a conceptual framework that distinguishes between the constructs of business ethics and corporate ethics. The authors also provide a grounded conceptual framework of corporate ethics and trust. The principal dyadic determinants of corporate ethics in intra‐corporate relationships are interpreted to be management behaviour versus employee perception of that behaviour. Empirically, the contribution is an in‐depth and longitudinal case description that underpins the topic and the discussion provided in the article.