Tax

Organizations and governments alike have increasingly embraced nudges: small changes to the decision environment that can influence the choices people make. A utility company promoting energy conservation can redesign its bill to include comparisons to more efficient households, nudging households to reduce their energy consumption. Firms that want to help ... Read More

An increase in corporate taxes leads to drops in patents, research and development (R&D) expenditure and new product introductions, but a decrease in taxes does not appear to boost such innovation-linked activity, according to a study that looked at corporate income tax changes across American states from 1990-2006. Researchers Abhiroop Mukherjee, Manpreet ... Read More