Publications

May 1985
Background Note

Recognition and Analysis of Income

By: David F. Hawkins

Keywords: Theory

2010
Chapter

Happiness Adaptation to Income beyond 'Basic Needs'

By: Rafael Di Tella and Robert MacCulloch

We test for whether, once "basic needs" are satisfied, there is happiness adaptation to further gains in income using three data sets. Individual German Panel Data from 1985 to 2000, and data on the well-being of over 600,000 people in a panel of European countries... View Details

Keywords: Wealth and Poverty; Happiness; Human Needs; Income; Adaptation; Economic Growth

September 2021
Article

Income More Reliably Predicts Frequent Than Intense Happiness

By: Jon M. Jachimowicz, Ruo Mo, Adam Eric Greenberg, Bertus Jeronimus and Ashley V. Whillans

There is widespread consensus that income and subjective well-being are linked, but when and why they are connected is subject to ongoing debate. We draw on prior research that distinguishes between the frequency and intensity of happiness to suggest that higher income... View Details

Keywords: Life Satisfaction; Time Use; Happiness; Income; Money; Satisfaction

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March 2001
Teaching Note

Reporting Income for Dot-coms TN

By: Paul M. Healy

Teaching Note for (9-101-013). View Details

Keywords: Web Services Industry

29 Aug 2022
News

Income Inequality Is Rising. Are We Even Measuring It Correctly?

21 Sep 2015
News

Income Inequality and U.S. Competitiveness

01 Mar 2008
News

“A National System of Income Supplementation”

neighborhoods. It also called for “a national system of income supplementation,” whose goal was not so much to increase “welfare,” but to economically stabilize impoverished communities in order to encourage private-sector investment and... View Details

Keywords: Educational Support Services; Educational Services

January 1984
Background Note

U.S. Taxation of Foreign Source Income

By: Thomas R. Piper

Keywords: Taxation; United States

October 1990 (Revised June 1993)
Case

Taxing Situations: Two Cases on Income Taxes and Financial Reporting

By: William J. Bruns Jr.

Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details

Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Financial Services Industry

Educators

September 1985
Background Note

Income Tax Expense Determination and Analysis

By: David F. Hawkins

Keywords: Taxation

13 Apr 2015
News

Why Americans Have Chosen to Pay Income Tax

Keywords: Executive, Legislative, and Other General Government Support; Government

November 2005 (Revised September 2006)
Background Note

Accounting for Marketable Securities and the "Recycling" of Income

Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details

Keywords: Accounting; Investment; Equity

Educators

December 2010
Article

Happiness Adaptation to Income and to Status in an Individual Panel

By: Rafael Di Tella and Robert MacCulloch

We study adaptation to income and to status using individual panel data on the happiness of 7,812 people living in Germany from 1984 to 2000. Specifically, we estimate a "happiness equation" defined over several lags of income and status and compare the long-run... View Details

Keywords: Wages; Status and Position; Happiness; Income; Change; Germany