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The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and “rival” methodological strands, namely, classical HI and reranking. We propose in this paper a class of ethically flexible tools that integrate these two strands. This is achieved using a measure of inequality that merges the well-known Gini coefficient and Atkinson indices, and that allows a decomposition of the total redistributive effect of taxes and transfers into a vertical equity effect and a loss of redistribution due to either classical HI or reranking. An inequality-change approach and a money-metric cost-of-inequality approach are developed. The latter approach makes aggregate classical HI decomposable across groups. As in recent work, equals are identified through a non-parametric estimation of the joint density of gross and net incomes. An illustration using Canadian data from 1981 to 1994 shows a substantial, and increasing, robust erosion of redistribution attributable both to classical HI and to reranking, but does not reveal which of reranking or classical HI is more important since this requires a judgement that is fundamentally normative in nature.

The purpose of Volume 10 is to collect together original research papers on fiscal policy (taxes and transfers) and inequality. The first two chapters of Volume 10 address methodological issues in tax progressivity measurement. John Creedy examines the questions of to what extent can redistribution be achieved using a structure of consumption taxes with different rates and exemptions. The paper shows that progressivity is maximized when only one commodity group is taxed, the commodity group with the largest total expenditure elasticity. Generalizing this result, Creedy shows that the tax rate should fall as the total elasticity falls. Creedy illustrates his approach using data on Australia’s indirect tax system. In Chapter 2 Lea Achdut, Yasser Awad, and Jacques Silber propose an alternative way to define tax progressivity as a function of marginal, not average tax rates. Changes in tax progressivity indices are usually defined in terms of changes in average tax rates, while changes in tax policy are usually stated in terms of changes in marginal tax rates. Thus, this paper fills a gap between theory and applied work. They apply their approach to study the progressivity of Israel’s National Insurance tax system.

This chapter introduces an initiative of the Spectrum Doctoral Fellows to build an online resource that engages the Library and Information Studies (LIS) community in a discussion of social justice initiatives within the field. This tool further develops a social justice framework that raises awareness of and integrates social justice methodologies into LIS curricula and library practices. This framework facilitates community building and the empowerment of the populations they serve.

Using an iterative approach to user-centered design, the Social Justice Collaboratorium (SJC) development process consists of input from a community of engaged users to inform the wireframe, prototype, testing, and development phases. This includes gathering substantial qualitative and quantitative data such as surveys of LIS faculty, practitioners and students, as well as tracking web analytics once the tool is live.

The SJC allows for the confluence of research, resources, networks, best practices, and LIS school models in a centralized medium. Designed for LIS practitioners, faculty, staff, and students, as well as those interested in project management, resource development, and collaborative work, the SJC supports different approaches to social justice in LIS.

The SJC will be accessible to a distributed community of social justice LIS scholars, practitioners, students, and activists. Contributions from the community of users throughout every stage of the development process ensures participation, stewardship, and intentionality. In this way, the SJC will be a transformative tool for the LIS community as a vehicle for promoting equity and social change.

The purpose of this paper is to examine consumer reactions to product categories, online seller reputation, and brand name syllables.

This paper uses four experimental designs to explore the seller reputation, product category, and brand name syllable effects in internet shopping. The authors chose sellers of (low/high) repute from Yahoo Mall. ANOVA is used to evaluate the results.

Seller reputation moderates the effect of the brand name syllable level on purchase intention and product category moderates the effect of the brand name syllable level on purchase on internet (experiment 1). Consumers take the longest time to make purchasing decisions when buying credence goods or buying from sellers of low repute and that the response time mediates the moderating role of the product category (experiment 2) or reputation (experiment 3). Moreover, the effect of brand name syllable levels chosen/assigned by sellers of low repute is weakened for consumers with low (vs high) skepticism toward non-store shopping (experiment 4).

This study is helpful to online sellers if they can identify their reputation, product category and those consumers have skepticism, they can create extra profit through brand name syllable practice.

This paper extends the literature on consumers’ brand name syllable processing by identifying important moderators and probing into the decision process. The results allow us to substantiate prior research and suggest prescriptive strategies for internet retailers.

Existing literature in experimental accounting research suggests that accounting professionals and people with accounting backgrounds tend to have a lower level of moral reasoning and ethical development. Motivated by these findings, this paper aims to examine whether chief executive officers (CEOs) with accounting backgrounds have an impact on firms’ earnings management behavior and the level of accounting conservatism.

The authors classify CEOs into those with and without accounting backgrounds using BoardEx data. Using discretionary accruals from several different models, they do not find that CEOs with accounting backgrounds are more likely to engage in income-increasing accruals. However, the authors find that CEOs with accounting backgrounds exhibit lower levels of conservatism, proxied by C-scores and T-scores (Basu, 1997). This finding suggests that CEOs with accounting backgrounds recognize bad news more quickly than good news, consistent with the accounting principle of “anticipating all losses but anticipating no gains”.

The authors show that firms whose CEOs have accounting backgrounds exhibit lower levels of accounting conservatism. However, these firms do not exhibit higher levels of income-increasing discretionary accruals. This study documents the impact of CEOs’ educational backgrounds on firms’ accounting choices and confirms prior findings in experimental accounting research using large sample archival data.

This paper is the first study that investigates the impact of CEOs’ accounting backgrounds on firms’ financial reporting policy. The findings may have some policy implications. If accounting backgrounds of CEOs can make a significant difference on firms’ behavior, it is reasonable to make CEOs accountable for the quality of financial reporting. This paper is one of the first to empirically test inferences drawn by experimental accounting research. There has been a gap between archival and experimental accounting studies. The authors propose that interesting research questions can be addressed by filling in such a gap.