Zobrazeno 1 - 10
of 95
pro vyhledávání: '"Andrew T. Hayashi"'
Autor:
Andrew T. Hayashi, Michael D. Gilbert
Publikováno v:
Theoretical Inquiries in Law. 22:153-174
We explore how adding prosocial preferences to the canonical precaution model of accidents changes either the efficient damages rule or the harm from accidents. For a utilitarian lawmaker, making the potential injurer sympathetic to the victim of har
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a32ccca68e49f829d5c780fbb8d1ae05
https://doi.org/10.1515/til-2021-0020
https://doi.org/10.1515/til-2021-0020
Publikováno v:
Florida Tax Review. 23:1-72
At the peak of the 2008 financial crisis, the Internal Revenue Service (IRS) issued Notice 2008–83 (the Notice), administrative guidance that limited Internal Revenue Code (the Code) section 382, an important tax rule designed to discourage tax-mot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::56f3cb9a3e1ad211a9853e2835857db3
https://doi.org/10.5744/ftr.2020.1000
https://doi.org/10.5744/ftr.2020.1000
Autor:
Andrew T. Hayashi, Richard M. Hynes
Publikováno v:
SSRN Electronic Journal.
National restrictions on trade and immigration are the most salient illustrations of the current protectionist moment, but cities have played their part too, taxing foreign investors in local real estate and imposing second or vacant home taxes that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d635740f7394f5d9208ac699bf9d668
https://doi.org/10.2139/ssrn.3549340
https://doi.org/10.2139/ssrn.3549340
Publikováno v:
Journal of Money, Credit and Banking. 48:393-413
The mortgage default decision is part of a complex household credit management problem. We examine how factors affecting mortgage default spill over to other credit markets. As home equity turns negative, homeowners default on mortgages and home equi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::923ccfba305eaaf71cd641aaec608098
https://doi.org/10.1111/jmcb.12304
https://doi.org/10.1111/jmcb.12304
Autor:
Andrew T. Hayashi
Publikováno v:
Journal of Law, Economics, and Organization. 29:711-733
People evaluate outcomes, in part, by how those outcomes came about and who caused them. For example, attitudes about the proper amount of redistributive taxation reflect beliefs about the causal roles played by luck and human agency in creating the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8c1a217b6fd1c50fad6efab4c8db3a5b
https://doi.org/10.1093/jleo/ews046
https://doi.org/10.1093/jleo/ews046
Autor:
Andrew T. Hayashi
Publikováno v:
SSRN Electronic Journal.
The IRS has an uneasy relationship with tax return preparers. Preparers may ease the tax filing process and improve take-up of benefits like the earned income tax credit (EITC); however, preparers also profit from financial products sold in connectio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e536b50b593fe8c346435cc6964771dc
https://doi.org/10.2139/ssrn.2801591
https://doi.org/10.2139/ssrn.2801591
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fdfa688249f4dd2120f8cc37c3a81d23
https://doi.org/10.2139/ssrn.2646075
https://doi.org/10.2139/ssrn.2646075
Publikováno v:
SSRN Electronic Journal.
Recent research in marketing and public economics suggests that consumers underestimate the effects of taxes and surcharges on total purchase prices when taxes and surcharges are made less salient. The leading explanation is that consumers anchor on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::01e1da1950049a7295ac797d5b55a2c2
https://doi.org/10.2139/ssrn.2067157
https://doi.org/10.2139/ssrn.2067157
Autor:
Andrew T. Hayashi
Publikováno v:
SSRN Electronic Journal.
The enforcement of tax laws affects the distribution of tax burdens. Many tax enforcement regimes incorporate taxpayer-initiated administrative procedures for adjusting tax liabilities. For these procedures, individual decisions to seek administrativ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::963776676db118afeb1b58fd2663c627
https://doi.org/10.2139/ssrn.2151867
https://doi.org/10.2139/ssrn.2151867
Autor:
Andrew T. Hayashi
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b726b63cad883384d3771536b70789d3
https://doi.org/10.2139/ssrn.2108534
https://doi.org/10.2139/ssrn.2108534