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Examine tax-related decisions of married couples to determine whether decisions are made jointly or if one spouse dominates the decision. We also examine characteristics related to decision styles.

Questionnaires completed independently by both the husband and wife.

Nearly 40 percent of the couples make tax decisions jointly, while the remaining couples allow one spouse to dominate tax-related decisions. The results indicate that when one spouse dominates the decisions, it is most often the wife. We also find that couples are more likely to share tax-related decision responsibility jointly when the husband earns significantly more than the wife, when the couple has greater income as a family, and when they are a new couple.

Prior research has generally not recognized tax decisions by married couples as a joint decision or attempted to determine whether tax decisions are dominated by the husband or wife. This issue has implications for interpreting research results in light of prior research that has found that tax-related decisions vary significantly by gender. The finding that many couples make joint decisions suggests that an interesting avenue for future research would be to determine the nature of that joint decision making and whether it is collaborative, bargaining, or something else.

Prior research on tax-related decisions has not recognized that for approximately 40 percent of tax returns filed, the unit of study is not a single individual but a married couple.

This paper proposes an efficient test designed to have power against alternatives where the error correction term follows a Markov switching dynamics. The adjustment to long run equilibrium is different in different regimes characterised by the hidden state Markov chain process. Using a general nonlinear MS-ECM framework, we propose an optimal test for the null of no cointegration against an alternative of a globally stationary MS cointegration. The Monte Carlo studies demonstrate that our proposed tests display superior powers compared to the linear tests. In an application to price-dividend relationships, our test is able to find cointegration while linear based tests fail to do so.

Sovereignty retains considerable currency today insofar as it fuses ordinary understandings of the state, the nation, and democracy. Against widespread expectations, however, the European Union has increasingly harnessed sovereignty as a source of vitality. We are thus witnessing a mainstreaming of populist politics, as the rhetoric of sovereignty no longer disqualifies new EU institutions and policies. This can be better understood if we consider sovereignty, from a constructivist perspective, as an evolving set of practices. First, sovereignty evolves within political and administrative circles, as European officials act to modify longstanding practices of state sovereignty. Second, sovereignty evolves in an increasingly politicized context, as political leaders dramatize EU crises in order to mobilize coalitions around new practices of popular sovereignty. This dual dynamic of state sovereignty and popular sovereignty is demonstrated in the case of the Eurozone and then extrapolated to the current trajectory of the EU polity against the benchmark of US federalism after the Civil War. An open question is whether sovereignty practices in the European Union will continue to evolve without compromising the Union's cosmopolitan and liberal objectives.

In this paper, we review the literature on pay variation (e.g., pay dispersion, pay compression, pay range) in organizations. Pay variation research has increased markedly in the past two decades and much progress has been made in terms of understanding its consequences for individual, team, and organizational outcomes. Our review of this research exposes several levels-related assumptions that have limited theoretical and empirical progress. We isolate the issues that deserve attention, develop an illustrative multilevel model, and offer a number of testable propositions to guide future research on pay structures.

Family constitutions are relatively new to the law of family companies, although there might have been forerunners in the history of entrepreneur families. The practical importance and the proliferation of family constitutions in German family companies are increasing, along with the discussion of family constitutions in legal literature. This new instrument of family governance is not law driven but business driven, it has been designed by business advisors. Its analysis and classification are still at the very beginning in academic research and practice. Even though family constitutions are generally deemed to be without any legal effect and not legally binding, from a legal point of view, this assumption is at least highly questionable.

Supervisors play an important role in the educational life and progress of graduate students. Having a positive and supportive working relationship with one’s supervisor is important to student wellbeing and contributes to graduate students’ ability to thrive within higher education. In this chapter, the authors examine the impact of supervisors on graduate student wellbeing and thriving within the context of higher education. Students with highly autonomy-supportive supervisors tended to report higher thriving. Findings indicate that the quality of interactions, the type of support provided by, and the quality of student–supervisor relationships are important factors and considerations for graduate student thriving. This study advocates for the recognition of the critical role that supervisors play in the thriving and languishing of graduate students and calls for more structured and wide-reaching professional development programs that work to create an environment where autonomy-supportive and compassionate supervision are seen as the standard for graduate faculty.