... on the COVID-19 context. Surprisingly, our analyses reveal that the communicative quality of COVID-19 risk disclosures did not improve; rather, it declined after the SEC’s guidance and continued to decrease throughout the study period. Further analysis reveals that this decline coincides with an increasing...

...Jillian R. Adams ABSTRACT In this discussion of “The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions” ( Goldman, Lusch, and Sadka 2022 ), I first provide context in which to better understand the article’s findings and contribution. I...

... relation for states that enacted more stringent COVID-19 restrictions, which increased income inequality. Finally, we find that restrictions were more severe in states with more progressive tax rates. Our evidence sheds light on the inherent conflict between progressive tax structures and income inequality...