Monthly archives: December, 2012

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

Dharmapala, Dhammika and Riedel, Nadine, Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (December 6, 2012). Journal of Public Economics, Forthcoming. Available at SSRN “This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates …

Subjects: Government Documents

New GAO Reports – Afghanistan Development, 2020 Census, Federal Employees' Compensation Act, Iran's Energy Sector, Civil Rights

Afghanistan Development – Agencies Could Benefit from a Shared and More Comprehensive Database on U.S. Efforts, GAO-13-34, Nov 7, 2012 2020 Census – Initial Research Milestones Generally Met but Plans Needed to Mitigate Highest Risks, GAO-13-53, Nov 7, 2012 Federal Employees’ Compensation Act – Effects of Proposed Changes on Partial Disability Beneficiaries Depend on Employment …

Subjects: Government Documents

Relationship Between Healthy Diet and Risk of Cardiovascular Disease Among Patients on Drug Therapies for Secondary Prevention

Relationship Between Healthy Diet and Risk of Cardiovascular Disease Among Patients on Drug Therapies for Secondary Prevention – A Prospective Cohort Study of 31,546 High-Risk Individuals From 40 Countries. Circulation. 2012; 126: 2705-2712 doi: 10.1161/​CIRCULATIONAHA.112.103234 Background—Diet quality is strongly related to cardiovascular disease (CVD) incidence, but little is known about its impact on CVD events …

Subjects: Knowledge Management

FTC Submits Testimony to U.S. Civil Rights Commission on Fair Credit Reporting Act

“The Federal Trade Commission submitted written testimony to the U.S. Commission on Civil Rights regarding the Fair Credit Reporting Act (FCRA) and the use of consumer reports in employment. The Fair Credit Reporting Act promotes the accuracy, fairness, and privacy of information in the files of consumer reporting agencies (CRAs). The FTC testimony describes some …

Subjects: Congress, Government Documents, Legal Research

WSJ – They Know What You're Shopping For

WSJ.com: “The widening ability to associate people’s real-life identities with their browsing habits marks a privacy milestone, further blurring the already unclear border between our public and private lives. In pursuit of ever more precise and valuable information about potential customers, tracking companies are redefining what it means to be anonymous…the sheer ease with which …

Subjects: Blogs, E-Commerce, Privacy

EFF's Guide to CDA 230: The Most Important Law Protecting Online Speech

News release: “In 1996, while debating the intricacies of a bill that would massively overhaul the telecommunications laws of the United States, two astute Congressmen introduced an amendment that would allow the Internet to flourish. The amendment – which would become Section 230 of the Communications Decency Act (CDA 230) – stated that “No provider …

Subjects: Free Speech, Legal Research, Legislation

Corruption Perceptions Index 2012

Corruption Perceptions Index 2012 – Transparency International: “Looking at the Corruption Perceptions Index 2012, it’s clear that corruption is a major threat facing humanity. Corruption destroys lives and communities, and undermines countries and institutions. It generates popular anger that threatens to further destabilise societies and exacerbate violent conflicts. The Corruption Perceptions Index scores countries on …

Subjects: Government Documents

Characteristics of U.S. Science and Engineering Doctorates Detailed in New Report

News release: “The National Center for Science and Engineering Statistics (NCSES) yesterday released a report titled Doctorate Recipients from U.S. Universities: 2010 that unveils important trends in U.S. doctoral education. The report calls attention to the changing characteristics of U.S. doctorate recipients over time, including the increased representation of women, minorities and foreign nationals; the …

Subjects: Knowledge Management

Transforming Classification 2012 Report to the President

“As requested by the President, the Public Interest Declassification Board (the Board) researched and studied the security classification system in cooperation with the National Security Advisor to design a fundamental transformation of the security classification system. The Board sought to understand how classified records of every level of sensitivity are managed and how different users …

Subjects: Government Documents

New GAO Reports – High-Speed Passenger Rail, Low-Income Housing Tax Credits, TSA, Medicare and Medicaid, Defense Management

High-Speed Passenger Rail – Preliminary Assessment of California’s Cost Estimates and Other Challenges, GAO-13-163T, Dec 6, 2012 Low-Income Housing Tax Credits – Agencies Implemented Changes Enacted in 2008, but Project Data Collection Could Be Improved, GAO-13-66, Dec 6, 2012 Screening Partnership Program – TSA Should Issue More Guidance to Airports and Monitor Private versus Federal …

Subjects: Government Documents