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Keywords: COVID-19
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest 1–26.
Published: 05 April 2025
... 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...
Journal Articles
Discussion of: The Inherent Conflict between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions
Available to Purchase
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2023) 23 (1): 204–209.
Published: 01 December 2023
...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...
Journal Articles
The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions
Available to Purchase
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2022) 22 (1): 1–32.
Published: 01 December 2022
... 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...