This article is a comparison of statutory and effective marginal tax rates in Canada. It is similar to a recent study by the Joint Committee on Taxation in the United States, except that both the personal income tax and social security programs are considered. The data source is the Social...

Exploiting a quasi-natural experiment in China in which some firms become investible to the global market across different periods (i.e., pilot firms), we evaluate the role that stock market liberalization plays in shaping local firms’ incentives to invest in corporate social responsibility...

In analyzing a large panel of elections in 56 countries for the period 1989-2012, we show that political uncertainty surrounding elections can affect asymmetric cost behaviors to activity changes (i.e., cost stickiness). The asymmetry in cost behaviors is stronger during election years than in...