scholarly journals Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.

10.3386/w9015 ◽  
2002 ◽  
Author(s):  
Roger Gordon ◽  
Julie Berry Cullen
2020 ◽  
Vol 52 (41) ◽  
pp. 4542-4556 ◽  
Author(s):  
Richard J. Cebula ◽  
Malissa L. Davis ◽  
James V. Koch ◽  
James William Saunoris

This chapter presents a review of studies and reports of students’ use of technology in higher education published primarily in the U.S. and Canada from 2005 to 2012. The review is conducted using an Activity Theory framework that organizes information from the literature according to the components of the activity system—subject, tools, object, norms, community, division of labour, and outcomes. The chapter concludes with a summary of the activity system and limitations of the approach.


2018 ◽  
pp. 1826-1851
Author(s):  
Elizabeth Murphy ◽  
María A. Rodríguez-Manzanares

This chapter presents a review of studies and reports of students' use of technology in higher education published primarily in the U.S. and Canada from 2005 to 2012. The review is conducted using an Activity Theory framework that organizes information from the literature according to the components of the activity system—subject, tools, object, norms, community, division of labour, and outcomes. The chapter concludes with a summary of the activity system and limitations of the approach.


Author(s):  
Nuri Ersahin ◽  
Rustom M Irani ◽  
Katherine Waldock

Abstract We examine entrepreneurial activity following the staggered adoption of modern-day fraudulent transfer laws in the United States. These laws strengthen unsecured creditors’ rights and are particularly important for entrepreneurs whose personal assets commingle with the firm’s. Using administrative data from the U.S. Census Bureau, we document declines in startup entry—particularly among riskier entrants—and closures of existing firms after these laws pass. Firm financial data shows that entrepreneurs lower leverage by reducing demand for unsecured credit. Our results suggest that strong creditor protections can limit entrepreneurs’ appetite for risk, which may reduce churning along the extensive margin among the smallest firms in the economy.


2021 ◽  
Vol 24 (2) ◽  
pp. 133-146
Author(s):  
Richard J. Cebula

Effectively no scholarly research has been published in peer-reviewed journals on the potential migration impacts of environments that are more conducive to entrepreneurship. Similarly, the potential migration impact of personal freedom also is essentially ignored in the literature. This study seeks to add to the literature by investigating the impacts of both entrepreneurial activity and personal freedom on state in-migration patterns. Using a panel dataset for the post-Great Recession period 2010-2017, the empirical analysis reveals that all three of the Kauffman indices of entrepreneurial activity are found to exercise a positive and statistically significant impact on both net in-migration and gross in-migration. In addition, the index of overall personal freedom is found to exercise a positive and statistically significant impact on both of these in-migration measures. Thus, it appears that there may be good reason for future migration studies to take such variables into account when seeking to explain, understand, and predict migration patterns in the U.S..


Author(s):  
R. D. Heidenreich

This program has been organized by the EMSA to commensurate the 50th anniversary of the experimental verification of the wave nature of the electron. Davisson and Germer in the U.S. and Thomson and Reid in Britian accomplished this at about the same time. Their findings were published in Nature in 1927 by mutual agreement since their independent efforts had led to the same conclusion at about the same time. In 1937 Davisson and Thomson shared the Nobel Prize in physics for demonstrating the wave nature of the electron deduced in 1924 by Louis de Broglie.The Davisson experiments (1921-1927) were concerned with the angular distribution of secondary electron emission from nickel surfaces produced by 150 volt primary electrons. The motivation was the effect of secondary emission on the characteristics of vacuum tubes but significant deviations from the results expected for a corpuscular electron led to a diffraction interpretation suggested by Elasser in 1925.


Author(s):  
Eugene J. Amaral

Examination of sand grain surfaces from early Paleozoic sandstones by electron microscopy reveals a variety of secondary effects caused by rock-forming processes after final deposition of the sand. Detailed studies were conducted on both coarse (≥0.71mm) and fine (=0.25mm) fractions of St. Peter Sandstone, a widespread sand deposit underlying much of the U.S. Central Interior and used in the glass industry because of its remarkably high silica purity.The very friable sandstone was disaggregated and sieved to obtain the two size fractions, and then cleaned by boiling in HCl to remove any iron impurities and rinsed in distilled water. The sand grains were then partially embedded by sprinkling them onto a glass slide coated with a thin tacky layer of latex. Direct platinum shadowed carbon replicas were made of the exposed sand grain surfaces, and were separated by dissolution of the silica in HF acid.


Author(s):  
A. Toledo ◽  
G. Stoelk ◽  
M. Yussman ◽  
R.P. Apkarian

Today it is estimated that one of every three women in the U.S. will have problems achieving pregnancy. 20-30% of these women will have some form of oviductal problems as the etiology of their infertility. Chronically damaged oviducts present problems with loss of both ciliary and microvillar epithelial cell surfaces. Estradiol is known to influence cyclic patterns in secretory cell microvilli and tubal ciliogenesis, The purpose of this study was to assess whether estrogen therapy could stimulate ciliogenesis in chronically damaged human fallopian tubes.Tissues from large hydrosalpinges were obtained from six women undergoing tuboplastic repair while in the early proliferative phase of fheir menstrual cycle. In each case the damaged tissue was rinsed in heparinized Ringers-lactate and quartered.


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