Charitable bequests and taxes on inheritances and estates: aggregate evidence from across states and time

Article Abstract:

The effect of federal and state inheritance and estate taxes on charitable bequests is analyzed using pooled cross-sectional data spanning several decades, which is based on aggregated information from federal estate-tax returns. The usage of pooled cross sections of aggregated estate-tax-return data spanning of the 20th century revealed that the incentives for charitable giving present in state and federal estate and inheritance taxes possesses strong effect on charitable bequests.

Analysis, Estate tax, Estate taxes, Inheritance and succession

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Dynamic pricing in the presence of antidumping policy: theory and evidence

Article Abstract:

A theory explaining the dynamic evolution of the U.S. antidumping duty patterns is studied. A dynamic pricing model is developed to examine a foreign firm's dynamic optimization problem.

Models, Antidumping duties, Pricing policies

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Are banks really special? New evidence from the FDIC-induced failure of healthy banks

Article Abstract:

Effects of bank failures on economic downturn with relation to bank regulations are presented.

Commercial Banks, Public Finance Activities, Management dynamics, Federal Deposit Insurance Corp, Banking industry, Management, Economic aspects, Company business management, Bank failures, United States. Federal Deposit Insurance Corp.

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