scholarly journals Taxpayer Search for Information: Implications for Rational Attention

2015 ◽  
Vol 7 (3) ◽  
pp. 177-208 ◽  
Author(s):  
Jeffrey L. Hoopes ◽  
Daniel H. Reck ◽  
Joel Slemrod
Keyword(s):  
Information Search ◽  
Tax Planning ◽  
Capital Gains ◽  
Tax Law ◽  
Capital Gains Tax ◽  
Policy Changes ◽  
Exogenous Shocks ◽  
Related Information ◽  
Positive Correlations ◽  
Search For Information

We examine data on capital-gains-tax-related information search to determine when and how taxpayers acquire information. We find seasonal increases in information search around tax deadlines, suggesting that taxpayers seek information to comply with tax law. Positive correlations between stock market activity and search as well as year-end spikes in information search on capital losses when the market performs poorly suggest that taxpayers seek information for tax planning purposes. Policy changes and news events cause information search. These data suggest that taxpayers are not always fully informed, but that rational attention and exogenous shocks to tax salience drive taxpayer information search. (JEL D12, D83, H24, H31, K34)

scholarly journals Importance of Digital Literacy in the Process of Confronting the Stress During COVID-19 Pandemic

2021 ◽  
Author(s):  
Daša Bosanac ◽  
Ljerka Luic
Keyword(s):  
Health Literacy ◽  
Information Search ◽  
Digital Literacy ◽  
Medical Professionals ◽  
Online Questionnaire ◽  
Everyday Functioning ◽  
Related Information ◽  
The Media ◽  
Search For Information ◽  
And Coping

COVID-19 pandemic is a global problem that raised the perception of stress to a completely new level, unseen so far in peace conditions. To reduce the level of stress and deal with its accumulated consequences, people enforce different strategies and coping mechanisms. In the vast amount of information available, imposed by the media, and often filled with falsehoods and catastrophizing related topics, it can be very challenging to distinguish the truth from falsehoods. The existence of an adequate level of digital literacy and e-Health literacy can help society to deal with that problem. Digital and e-Health literacy enables society to search for information efficiently, while remaining critical and open-minded, and use the newly adopted knowledge to improve our mental health. The aim of the paper was to present the frequency of news searches and trusting the COVID-19 related information in the group of medical professionals in Croatia. The survey was conducted using an online questionnaire, containing psychological questionnaires and relevant questions about everyday functioning. Based on the results that show a significant correlation between the frequency of information search and the lack of trust in the search results, we discuss the importance of digital and e-Health literacy, primarily within medical professionals.

Tax Planning by Mutual Funds: Evidence From Changes in the Capital Gains Tax Rate

2011 ◽  
Vol 64 (1) ◽  
pp. 105-134 ◽  
Author(s):  
Feng Chen ◽  
Arthur Kraft ◽  
Ira Weiss
Keyword(s):  
Mutual Funds ◽  
Tax Planning ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Tax Rate

The Effect of Capital Gains Tax Policy Changes on Long-Term Investments

2019 ◽  
Author(s):  
Eric He ◽  
Martin Jacob ◽  
Rahul Vashishtha ◽  
Mohan Venkatachalam
Keyword(s):  
Tax Policy ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Policy Changes

scholarly journals ‘You had me at “no capital gains tax on a disposal”’: legal and theoretical aspects of standalone image rights

Legal Studies ◽  
2016 ◽  
Vol 36 (4) ◽  
pp. 639-657
Author(s):  
David McArdle
Keyword(s):  
American Studies ◽  
Tax Planning ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Negative Effects ◽  
Member States ◽  
Eu Member States ◽  
Contractual Relationship ◽  
Potential Benefits ◽  
The Eu

This paper considers the provisions of the Guernsey image rights register, which came into being in 2012, alongside the image rights protections available in the EU Member States as revealed through a Commission-funded survey into the image rights of athletes. While it suggests several reasons for the limited popularity of the register and notes that the applicable regimes depend on whether violations are by third parties or by those with whom the performer is currently within a contractual relationship, it highlights the Guernsey scheme's potential benefits to performers, particularly in the field of tax planning, and makes suggestions as to how its relevance to them might be enhanced in the light of the Commission survey data and the applicable UK tax regime. By drawing on literature from masculinity and African-American studies especially, the paper also offers suggestions as to why performer endorsement is potentially so lucrative; but it also highlights some of the industry's negative effects and suggests that, while there is not a particular ‘problem’ of image rights violations within the Member States, discussions about the benefits of standalone image rights need to be informed by an awareness of these wider issues.

Executive Dysfunction Mediates the Association Between Older Age and Online Health Information Search Performance

2020 ◽  
Author(s):  
Victoria Kordovski ◽  
Savanna M. Tierney ◽  
Samina Rahman ◽  
Luis D. Medina ◽  
Michelle A. Babicz ◽  
...  
Keyword(s):  
Older Adults ◽  
Executive Functions ◽  
Information Search ◽  
Search Task ◽  
Executive Dysfunction ◽  
Older Age ◽  
The Internet ◽  
Younger Adults ◽  
Related Information ◽  
Health Related

Objective: Searching the Internet for health-related information is a complex and dynamic goal-oriented process that places demands on executive functions, which are higher-order cognitive abilities that are known to deteriorate with older age. This study aimed to examine the effects of older age on electronic health (eHealth) search behavior, and to determine whether executive functions played a mediating role in that regard. Method: Fifty younger adults (≤ 35 years) and 41 older adults (≥50 years) completed naturalistic eHealth search tasks involving fact-finding (Fact Search) and symptom diagnosis (Symptom Search), a neurocognitive battery, and a series of questionnaires. Results: Multiple regression models with relevant covariates revealed that older adults were slower and less accurate than younger adults on the eHealth Fact Search task, but not on the eHealth Symptom Search task. Nevertheless, executive functions mediated the relationship between older age and eHealth Fact Search and Symptom Search accuracy. Conclusions: Older adults can experience difficulty searching the Internet for some health-related information, which is at least partly attributable to executive dysfunction. Future studies are needed to determine the benefits of training in the organizational and strategic aspects of Internet search for older adults and whether these findings are applicable to clinical populations with executive dysfunction.

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