Assessing the international spillover effects of capital income taxation

Changes in capital taxes by one economy spill onto other economies with internationally mobile capital. We evaluate these impacts using a two-region, intertemporal general equilibrium model. The foreign economy's unilateral reduction in corporate income taxation has positive but small effects on U.S. welfare. In contrast, unilateral reductions in personal income taxation impose large negative spillovers. The differences result from CIT being source-based and PIT residence-based. The CIT cut reduces tax burdens to U.S. residents who invest abroad, while the PIT cut reduces foreigners' tax burdens only. Through general equilibrium adjustments neglected in simpler models, the PIT cut lowers U.S. residents' welfare.     

Eliza in the uncanny valley: anthropomorphizing consumer robots increases their perceived warmth but decreases liking

Marketing Letters - Consumer robots are predicted to be employed in a variety of customer-facing situations. As these robots are designed to look and behave like humans, consumers attribute human...     

‘House poor’ or simply ‘poor’?

This paper defines a set of indicators for distinguishing housing affordability problems resulting from high rents from those chiefly arising from low income. In place of the common ratio of rent to income, it uses a residual income indicator with indicators of over-consumption and over-paying for housing services. The indicators are computed for a sample of renter households in Switzerland, one of the countries with the greatest rental share. They help define more precisely who needs general income assistance and who needs specific housing aid (only one fourth of the former).     

Social Knowledge Environments

Knowledge management represents a key issue for both information systems’ academics and practitioners, including those who have become disillusioned by actual results that fail to deliver on exaggerated promises and idealistic visions. Social software, a tremendous global success story, has prompted similarly high expectations regarding the ways in which organizations can improve their knowledge handling. But can these expectations be met, whether in academic research or the real world? This article seeks to identify current research trends and gaps, with a focus on social knowledge environments. The proposed research agenda features four focal challenges: semi-permeable organizations, social software in professional work settings, crowd knowledge, and cross-border knowledge management. Three solutions emerge as likely methods to address these challenges: design-oriented solutions, analytical solutions, and interdisciplinary dialogue.