186 research outputs found

    Corporate Taxation and Income Inequality: Implications for Labor, Capital, and the Distribution of Benefits

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    Since the 1980s, the United States has seen income increasingly accrue to firm and capital owners. Business productivity has grown 2.7 times as much as worker pay, indicating a growing percentage of profits that go to firm owners and shareholders – those who own capital in the economy. This trend is coupled with growing income inequality: the top 1% of earners, who own 54 percent of public equity markets, have seen their share of overall income double from 10% to 20%. The United States economy has gradually shifted away from labor during this period, with the labor share of income falling to 56% in 2019, down 7% from 1980. Given businesses’ role in these phenomena, investigating the impacts of corporate taxation is relevant. Corporate taxes have nominally declined from 46% to 21%, and significantly as a percentage of GDP, from 2.6% to 1%. Naturally, questions arise regarding corporate tax cuts’ contributions to rising income inequality. This paper first examines the literature on corporate taxes’ effects on inequality and welfare. It explores potential mechanisms behind this relationship: the share of labor and capital income, firm investment response, firm behavioral response, and tax incidence theory. Using data across 24 countries from the World Inequality Database and OECD from 1994-2023, it empirically investigates the relationship between corporate taxes and income inequality, with the expectation that lower corporate taxes increase income inequality. It finally discusses where corporate taxes may fall short as a mechanism to address income inequality, and policy gaps for future research

    Applied Theatre: History, Practice, and Place in American Higher Education

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    The goal of this paper is to examine the practice of Applied Theatre in order to better define the genre and make a case for its legitimization and inclusion in higher theatre education. By looking at the theatre practitioners of the 20th century who paved the way for its existence as well as modern practitioners, a definition will be distilled down to five core characteristics of the practice with several case studies illustrating those characteristics. Once a clear distinction has been made between Applied Theatre and other similar genres, the case will be made for why the field should be considered mainstream. Additionally, it will be revealed how underserved the genre is in higher education and why its inclusion is important in college theatre programs

    How the Perception of Agile Software Development Affects Beta Users’ Stress and Satisfaction

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    Agile software development has been shown to alleviate stress and improve satisfaction levels in development teams. Since this development approach relies on strong user involvement, these effects might carry over to the users themselves. If users have a positive perception of the agile approach, they might be more receptive to the produced software. However, users are rarely aware of the underlying development methodology and are, therefore, only partly affected by it. Hence, this study develops a new construct to measure users’ perception of the development methodology and to investigate the effects on technostress and user satisfaction. A survey with 117 beta users was conducted showing that perceiving a development process as agile lowers users’ technostress and elevates their satisfaction levels. Our Results highlight the essential role of user communication in the development phase. We discuss our implications for theory and practice, and conclude with promising future research avenues

    How the Perception of Agile Software Development Affects Beta Users’ Stress and Satisfaction

    Get PDF
    Agile software development has been shown to alleviate stress and improve satisfaction levels in development teams. Since this development approach relies on strong user involvement, these effects might carry over to the users themselves. If users have a positive perception of the agile approach, they might be more receptive to the produced software. However, users are rarely aware of the underlying development methodology and are, therefore, only partly affected by it. Hence, this study develops a new construct to measure users’ perception of the development methodology and to investigate the effects on technostress and user satisfaction. A survey with 117 beta users was conducted showing that perceiving a development process as agile lowers users’ technostress and elevates their satisfaction levels. Our Results highlight the essential role of user communication in the development phase. We discuss our implications for theory and practice, and conclude with promising future research avenues

    The specialized tomograph rotary table design in the T-Flex CAD system

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    Статья "Проектирование поворотного стола специализированного томографа в T-Fleх CAD" посвящена актуальной проблеме обеспечения правильного расположения объектов контроля в томографических комплексах. Представлен вариант конструкции поворотного стола, спроектированный в среде T-Fleх CAD.The article "Designing of the Rotary Table of the Specialized Tomograph in the T-Flex CAD system" is devoted to the urgent problem of the object correct arrangement control in a tomographic complex. The rotary table embodiment is designed with the T-Flex CAD system

    Bishops who live like princes: Bishop Tebartz-van Elst and the challenge of defining corruption

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    This article contributes to the debate on defining corruption. Rather than attempting to provide a definitive definition, it uses the case of Franz-Peter Tebartz-van Elst, a German bishop from the diocese of Limburg who stepped down in 2014, to illustrate that the disciplines of law, political science, economics, and anthropology all make important contributions to understanding what corruption is and how it should be conceptualized. Seen through these different lenses, the article argues, the case of “Bishop Bling” can be understood in strikingly different ways. This has ramifications not just for the case itself but also for how analysts understand corruption more broadly. Adopting an overtly interdisciplinary approach does not represent a way to “solve” the definitional dilemma, but it can help analysts understand more about corruption’s multiplicity

    Safety of intravenous ferric carboxymaltose versus oral iron in patients with nondialysis-dependent CKD: an analysis of the 1-year FIND-CKD trial.

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    Background: The evidence base regarding the safety of intravenous (IV) iron therapy in patients with chronic kidney disease (CKD) is incomplete and largely based on small studies of relatively short duration. Methods: FIND-CKD (ClinicalTrials.gov number NCT00994318) was a 1-year, open-label, multicenter, prospective study of patients with nondialysis-dependent CKD, anemia and iron deficiency randomized (1:1:2) to IV ferric carboxymaltose (FCM), targeting higher (400-600 µg/L) or lower (100-200 µg/L) ferritin, or oral iron. A post hoc analysis of adverse event rates per 100 patient-years was performed to assess the safety of FCM versus oral iron over an extended period. Results: The safety population included 616 patients. The incidence of one or more adverse events was 91.0, 100.0 and 105.0 per 100 patient-years in the high ferritin FCM, low ferritin FCM and oral iron groups, respectively. The incidence of adverse events with a suspected relation to study drug was 15.9, 17.8 and 36.7 per 100 patient-years in the three groups; for serious adverse events, the incidence was 28.2, 27.9 and 24.3 per 100 patient-years. The incidence of cardiac disorders and infections was similar between groups. At least one ferritin level ≥800 µg/L occurred in 26.6% of high ferritin FCM patients, with no associated increase in adverse events. No patient with ferritin ≥800 µg/L discontinued the study drug due to adverse events. Estimated glomerular filtration rate remained the stable in all groups. Conclusions: These results further support the conclusion that correction of iron deficiency anemia with IV FCM is safe in patients with nondialysis-dependent CKD
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