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作者:Hansen, Bradley A.
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作者:University of Mississippi
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作者:University of Osaka; Australian National University
摘要:How do changes to taxation policy affect the organizational choices of firms? Using historical firm data constructed from Japanese corporate genealogies, we examine the short-run impact of introducing a personal income tax (PIT) in 1887 on tax-motivated incorporation. Between 1880 and 1892, we find that the introduction of PIT increased the share of incorporated firms by more than 3 percentage points, indicating firms chose their organizational structure to avoid new taxation. Furthermore, our...
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作者:Melbourne Genomics Health Alliance
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作者:Williams College
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作者:University System of Ohio; Ohio State University; National Bureau of Economic Research; William & Mary; National Bureau of Economic Research
摘要:Exploiting complete census manuscript files, we derive a new segregation measure using the racial similarity of next-door neighbors. The fineness of our measure reveals new facts not captured by traditional segregation indices. First, segregation doubled nationally from 1880 to 1940. Second, contrary to prior estimates, Southern urban areas were the most segregated in the country and remained so over time. Third, increasing segregation in the twentieth century was not strictly driven by urbani...
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作者:York University - Canada
摘要:Under the Civil War pension act of 1862, Union Army widows were entitled to pensions; however, they lost these pensions if they remarried. Using a database compiled from widows' pension files, I estimate the effect this had on widows' remarriage decisions. I find that receiving a pension lowered the hazard rate of remarriage by 25 percent, which implies an increase in the median time to remarriage of 3.5 years. Among older women, the effect is greater. These results suggest that many Union Arm...
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作者:Franklin, Sarah L.
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作者:University of Colorado System; University of Colorado Boulder
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作者:University of Tennessee System; University of Tennessee Knoxville