The Academic MinuteThe Academic Minute features researchers from colleges and universities around the world, keeping listeners abreast of what's new and exciting in the academy and of all the ways academic research contributes to solving the world's toughest problems and to serving the public good.
The Academic Minute features researchers from colleges and universities around the world, keeping listeners abreast of what's new and exciting in the academy and of all the ways academic research contributes to solving the world's toughest problems and to serving the public good.
Rabi Musah, University at Albany – Combating Lack of Diversity in STEM
On University at Albany Week: How do we encourage all STEM students to complete their studies? Rabi Musah, professor of chemistry at the RNA Institute, looks into a solution. Dr. Rabi Musah is a Professor at the University at Albany in the Chemistry Department. She is also the Associate Vice Provost for the Center for Achievement, Retention and Student Success (CARSS) and the Learning Commons, as well as the Director of the Howard Hughes Medical Institute (HHMI) – Driving Change EXCEL in STEM program. This initiative aims to create an inclusive, equitable, just, caring, and reaffirming campus culture that empowers all students to excel in their chosen pursuits, and is built upon sustainable strategies that can be readily replicated and applied to increase engagement and retention of students taking STEM courses. Research Foci in her laboratory include forensic chemistry (of psychoactive plants; wildlife forensics to address illegal trafficking of endangered species; and development of novel approaches to address concerns in forensic entomology); the environmental impact of plant volatile chemical emissions; and the development of disease diagnosis tools through analysis of non-traditional biological matrices. Her scientific research has been featured on the PBS science documentary series NOVA, and also has been highlighted in Scientific American, The New Scientist (UK), Forensic Magazine, Chemical and Engineering News, Mental Floss, Science, Ms. Magazine, numerous Times Union stories, and the Mirror Newspaper (UK), among other publications. Combating Lack of Diversity in STEM https://academicminute.org/wp-content/uploads/2023/05/06-02-23-Albany-Combating-Lack-of-Diversity-in-STEM.mp3 The fields of science, technology, engineering and math (or STEM) have a well-documented lack of diversity. Although roughly the same percentage of Black, Indigenous, Latin and other students of color initially select STEM majors at the same levels as White students, they end up graduating with a STEM bachelor's degree at half the rate of White and Asian students. This results in an underrepresentation of people of color in all types of science-related jobs. This outcome is not because students of color aren't motivated. In many cases, it is because the climate presents additional obstacles that are challenging and insurmountable. Through a $2.5 million grant from the Howard Hughes Medical Institute, UAlbany is studying how to develop more inclusive ways of teaching STEM courses to overcome bias in traditional teaching methods, and to improve retention and graduation rates for all students. The grant will allow us to replicate and scale an existing program that has shown success for students across all demographics, with disproportionately high positive impacts for students from historically underrepresented groups. This program provides the STEM undergraduates who opt in with free, highly structured tutoring in STEM courses, as well as other supports that account for cultural context. Through the grant, we will expand this program to include all incoming STEM majors so that everyone will receive its benefits. Students will be partnered with tutors, academic advisors and financial aid counselors, and there will be real-time monitoring of progress so that assistance can be provided at the earliest signs of academic distress. We will also be collaborating with STEM faculty in the design, testing and implementation of pedagogical materials that are more inclusive of all learners. This will enable development of best practices that can be replicated on other campuses to advance student achievement and educational equity. Read More: [Albany] – UAlbany Awarded $2.5M Grant to Pioneer STEM Success Programs The post Rabi Musah, University at Albany – Combating Lack of Diversity in STEM appeared first on The Academic Minute.
Rabi Musah, University at Albany – Combating Lack of Diversity in STEM
Marilyn Masson, University at Albany – Collapse of Ancient Mayan Capital Linked to Drought
On University at Albany Week: How did ancient civilizations handle extensive droughts? Marilyn Masson, professor of anthropology, says finding out could be key for the future in a warming world. Dr. Marilyn Masson is a historical anthropologist and archaeologist whose current research projects focus on the archaeology of Colonial encounters in Yucatan, Mexico, and Albany, New York. Her research generally focuses on the archaeology of the majority, particularly the study of daily life, social diversity, and household economies of ordinary people in urban as well as rural settings. In Mexico, she collaborates with an international team of researchers and local assistants. They have worked in and around the late Pre-Columbian (Postclassic) capital city of Mayapan since 2001 and have recently expanded to regional investigations of changing settlement and demographic patterns through time that attest to cycles of climatic crisis, resilience, and societal reconstitution. This team has also begun research in the Colonial period at two remote, rural Maya mission towns of sixteenth-century date. Collapse of Ancient Mayan Capital Linked to Drought https://academicminute.org/wp-content/uploads/2023/05/06-01-23-Albany-Collapse-of-Ancient-Mayan-Capital-Linked-to-Drought.mp3 As humans grapple with a future of increased uncertainty due to climate change, it's worth looking back to see how ancient civilizations handled such challenges. The city of Mayapan is one such case, the last regional political capital of northern Maya civilization. It collapsed violently around 1448, following a battle and massacre of ruling elites, only 60 or so years before Spanish contact. Our international team of archaeology and paleoclimatology researchers now recognizes that the city's history of violence started a century earlier in the context of a prolonged drought on Mexico's Yucatán Peninsula. We analyzed ancient lake core geochemistry and stalagmite stable oxygen isotope records to reconstruct annual rainfall data revealing dire droughts in the region after 1340. These droughts were coeval with the timing of population loss and three mass graves at the city. Each mass grave reveals evidence of brutal and hasty massacres near public buildings at Mayapan. The 14th century droughts would have impaired food production, causing famine, and setting the stage for unrest. These hardships were used opportunistically by a rival governing faction to foment discontent and rebellion against city leaders. As for elsewhere in world history, this case illustrates how hardship can become politicized in the worst kind of way, sowing division and inciting aggression. Read More: [Nature] – Drought-Induced Civil Conflict Among the Ancient Maya The post Marilyn Masson, University at Albany – Collapse of Ancient Mayan Capital Linked to Drought appeared first on The Academic Minute.
Marilyn Masson, University at Albany – Collapse of Ancient Mayan Capital Linked to Drought
Andrew Berglund, University at Albany – The Fight Against Myotonic Dystrophy
On University at Albany Week: We still need to find a cure for many afflictions. Andrew Berglund, director of the RNA Institute and professor of biological sciences, details one of these. Dr. Berglund's scientific career has revolved around understanding the role of RNA in biology. The focus of his research is on neuromuscular diseases with the goal of translating basic science into therapeutic strategies using a combination of biochemical, cellular, genomic and computational approaches. He is particularly interested in understanding the mechanisms of a common form of muscular dystrophy, myotonic dystrophy, with several personal connections to this devastating disease. The Fight Against Myotonic Dystrophy https://academicminute.org/wp-content/uploads/2023/05/05-31-23-Albany-The-Fight-Against-Myotonic-Dystrophy.mp3 Myotonic dystrophy is the most common form of adult-onset muscular dystrophy, impacting about 1 in 2,100 New Yorkers. The disease affects muscle tissue as well as the heart, eyes and brain. Patients can experience lethargy, cataracts and glucose intolerance. Vision, speech, digestion and cognitive function are often impaired. The disease can affect people at any life stage, starting at birth. At the RNA Institute, we are working to create a hub of research, training and education to raise awareness of myotonic dystrophy, help medical practitioners better detect its symptoms, and advance research towards treatments. We know that myotonic dystrophy is caused by a type of genetic mutation called a "repeat expansion" — which is also responsible for diseases like Huntington Disease and ALS. A "repeat" is when a small section of the genetic code occurs multiple times in a row in our DNA. Repeats are common, but typically occur no more than 20 to 30 times in one region and they don't frequently change size. In people affected by a repeat expansion disease, this repeat grows and expands — up to tens of thousands of times at the same region of the genome — disrupting important processes in the cell. A byproduct of repeat expansion is something we call "toxic RNA" — which affects proteins and prevents them from performing critical functions throughout the body. As we work towards finding effective treatments and ultimately a cure, we are currently exploring a technique called "RNA rescue". This involves creating and testing different chemical compounds that target toxic RNA in order to reduce the effects of repeat expansion. Our ultimate goal is to develop a drug that can be delivered through an oral tablet and reach all organs in the body including the heart, muscles and brain — heading off repeat expansion and stopping symptoms. The post Andrew Berglund, University at Albany – The Fight Against Myotonic Dystrophy appeared first on The Academic Minute.
Andrew Berglund, University at Albany – The Fight Against Myotonic Dystrophy
Brett Harris, University at Albany – Mental Health in Rural New York
On University at Albany Week: Mental health is an issue for everyone. Brett Harris, clinical associate professor in the department of health policy, management and behavior, explores one region to listen in to their struggles. Brett Harris, DrPH, is a Clinical Associate Professor at the University at Albany's School of Public Health, a Senior Research Scientist at NORC at the University of Chicago, and President of the New York State Public Health Association. Dr. Harris is the lead author of "Mental Health in Rural New York: Findings and Implications of a Listening Tour with Residents and Professionals" as well as other publications focused on substance use, mental health, and suicide prevention. At NORC, Dr. Harris leads the suicide prevention portfolio and directs several federal and privately funded projects focused on rural communities, veterans, LGBTQIA+ youth, and other populations at increased risk for suicide. Mental Health in Rural New York https://academicminute.org/wp-content/uploads/2023/05/05-30-23-Albany-Mental-Health-in-Rural-New-York.mp3 Rural communities often contend with deep-rooted issues that impact residents' mental health. These can include things like isolation, poverty, economic and employment challenges, substance use, domestic violence, child abuse and neglect, a lack of affordable housing and homelessness. In New York State, we see that the suicide rate in rural areas is significantly higher than urban areas — and it is increasing at a faster rate. In order to alleviate growing mental health concerns, we first need a clear understanding of the challenges on the ground. To this end, our team undertook an 18-month "listening tour" of 16 rural counties in New York, to hear from nearly 300 residents and mental health professionals living and working in these communities. We held two group interview sessions per county — one for adult residents, and one for professionals who play a role in community mental health. Many participants spoke about effects of social isolation on mental health, pros and cons of living in close-knit communities, barriers around delivering and accessing mental health services, and how tenets of rural culture contribute to stigma around mental health issues and seeking help. Issues raised by the mental health professionals tended to center on state-level policies that limit access to care, including funding allocations based on population and patient quotas that are difficult to meet with scant resources and staff. We also paid close attention to success stories, that is, communities that have undertaken policies that have proven effective, such as partnering with the gun-owning community to share messaging around gun safety. In collaboration with study participants, we developed recommendations to help improve mental health and access to supportive resources. We are now disseminating our recommendations to local policymakers and developing tools for community leaders to promote mental health — both within and beyond New York State. The post Brett Harris, University at Albany – Mental Health in Rural New York appeared first on The Academic Minute.
Brett Harris, University at Albany – Mental Health in Rural New York
Bhupal Shrestha, University at Albany – Tracking Western Wildfire Smoke
On University at Albany Week: Western wildfire smoke isn't just a concern for the Western U.S. Bhupal Shrestha, senior research scientist, examines how the East Coast also feels the effects. Bhupal Shrestha, PhD, is a senior research support specialist at the New York State Mesonet at the University at Albany. He completed his MS and PhD in physics with research in atmospheric science at the University at Albany's Atmospheric Sciences Research Center. Upon graduation in 2019, he began to work at the New York State Mesonet as a postdoctoral associate conducting research and developing products using the Mesonet's Profiler Network for operational meteorology. His current research interests are in the areas of boundary layer meteorology, air quality, local wind systems and extreme weather events. Tracking Western Wildfire Smoke https://academicminute.org/wp-content/uploads/2023/05/05-29-23-Albany-Tracking-Western-Wildfire-Smoke.mp3 Multiple studies have found that hotter, drier conditions due to climate change have led to increased wildfire activity in the western United States and southern Canada over the last several decades. However, new data shows that more frequent and intense western wildfires not only impact the air quality and visibility in surrounding areas, but also as far as the East Coast. In July 2021, our research team at the University at Albany used real-time, observational data from the New York State Mesonet, an advanced statewide network of weather stations, to monitor transported wildfire smoke and its impact on air pollution across New York. To detect wildfire smoke, we relied on data from the Mesonet's 17 profiler sites. Each site is equipped with a scanning Doppler LiDAR and a microwave radiometer that scan the atmospheric boundary layer and report back in real-time. The data is collected, quality-controlled and archived every 10 minutes. Two significant observations of elevated air pollutants less than 2.5 micrometers (PM2.5) were recorded across the profiler network between July 18-20 and July 25-27, timed around the peak of the summer's western fire season. The increased emissions started about 36 hours earlier in Upstate regions than in Downstate regions, providing convincing evidence that the aerosols were transported from western wildfires and moving across New York, not from local sources. To be sure, we also used satellite imagery and a back-trajectory model to confirm and track the transport paths of the emissions arriving in NYS. PM2.5 emissions have declined across New York and nationally over the last few decades due to new environmental mandates and regulations. But, as shown in our research, increased western wildfire activity threatens to reverse nationwide efforts to reduce air pollution. Read More: [Advancing Earth and Space Science] – Observations and Impacts of Long-Range Transported Wildfire Smoke on Air Quality Across New York State During July 2021 [Newsday] – West Coast wildfire smoke expected to reach New York more often, study predicts [European Geosciences Union] – Evaluation of the New York State Mesonet Profiler Network data The post Bhupal Shrestha, University at Albany – Tracking Western Wildfire Smoke appeared first on The Academic Minute.
Bhupal Shrestha, University at Albany – Tracking Western Wildfire Smoke
William Herbert, Hunter College – 50 Years of Higher Education Collective Bargaining
How do we push higher education forward? William Herbert, distinguished lecturer and executive director of the national center for the study of collective bargaining in higher education and the professions at Hunter College, looks into this question. William A. Herbert is a Distinguished Lecturer and Executive Director of the National Center for the Study of Collective Bargaining in Higher Education and the Professions, Hunter College. His scholarship examines higher education unionization, public sector labor law, policy and history, and workplace surveillance technologies. Prior to joining the Hunter College faculty, Mr. Herbert was Deputy Chair of the New York State Public Employment Relations Board. Before his tenure in state govenment, he practiced labor and employment law for over two decades in federal and state courts, administrative agencies, and in arbitration. Mr. Herbert is a graduate of the University at Buffalo and the Benjamin N. Cardozo School of Law, Yeshiva University. 50 Years of Higher Education Collective Bargaining https://academicminute.org/wp-content/uploads/2023/05/05-26-23-Hunter-50-Years-of-Higher-Education-Collective-Bargaining.mp3 In late March 2023, the National Center for the Study of Collective Bargaining in Higher Education and the Professions held our 50th anniversary conference. The conference provided us with an opportunity to look back and to look forward. The National Center is a CUNY labor-management research center that recognizes collective bargaining as a form of workplace democracy, which can advance higher education. We conduct research, publish studies, and convene an annual conference with faculty and administrators. Over the past year, we have been researching in our archives about our history and programming including conference proceedings since 1973. The research shows that higher education fiscal crises, austerity measures, and the need for greater public support for higher education run throughout our 50-year history. Underfunding has led to faculty positions being restructured, with contingent faculty today accounting for over 75% of faculty. Nationwide, most instructors lack job security, and many are denied a livable wage. It is, therefore, not a surprise that our research has found that in the seven years before the pandemic there were over a 100 new faculty bargaining units formed, representing 36,000 employees, most of whom are contingent faculty. Similarly, there has been a post-pandemic strike wave in higher education. Regressive funding has also adversely impacted students. An explosion in student debt and increased tuition have replaced progressive taxation. It has led to college becoming unaffordable, campus salaries being insufficient, and facilities deteriorating. Those conditions have led more graduate assistants and student employees to seek representation. Our research shows that in 2022 and 2023 the number of represented graduate assistants has increased by over 22,000. Budgets reflect values and goals. Higher education needs a new deal to ensure enriched quality education. Collective bargaining can provide a roadmap toward that new deal. The post William Herbert, Hunter College – 50 Years of Higher Education Collective Bargaining appeared first on The Academic Minute.
William Herbert, Hunter College – 50 Years of Higher Education Collective Bargaining
Tripti Bhattacharya, Syracuse University – Clues from the Pliocene
As the climate changes, what can history teach us about the future? Tripti Bhattacharya, Thonis family professor of earth and environmental sciences at Syracuse University, looks into the past to find out. My research focuses on understanding the sensitivity of regional rainfall to global climate change. I use a variety of methods, ranging from geochemical and biological proxies to climate models. My work focuses on a paleoclimatic perspective, whereby past instances of climate change can be used as 'natural experiments' to understand the response of the atmosphere-ocean system to external forcing. Clues from the Pliocene https://academicminute.org/wp-content/uploads/2023/05/05-25-23-Syracuse-Clues-from-the-Pliocene.mp3 The southwest US is in the midst of a decades long drought. Last August, California's Death Valley experienced a one-in-a-thousand year flooding event, powered by an intense summertime storm associated with a circulation pattern known as the southwest monsoon. Events like this highlight the importance of understanding how our water cycle will respond to ongoing global climate change. The rich record of Earth's history offers many instances of warm climate states that can be used as 'natural experiments' to understand how rainfall responds to global change. The Pliocene epoch, between 2 and half and 5 million years ago, stands out as one of these past natural experiments since it featured elevated carbon dioxide concentrations The landscape of the Pliocene in southwestern North America looked dramatically different to today. Southern California deserts contained woodlands and more lush vegetation. Parts of Arizona and the Great Basin had large lakes. Understanding the causes of wetter conditions in the Pliocene can provide new insights into 21st century rainfall in the desert southwest. Measuring leaf wax compounds, we discovered summer rainfall in the southwestern Pliocene was much more intense, and was spatially expanded into regions like southern California, near present-day San Diego. We also showed that this expansion of summertime storms was driven by warming of ocean temperatures off the southern California coast. An unusually warm coastal ocean in the Pliocene helped pump moisture and heat into the atmosphere, fueling a stronger summer monsoon. Our studies of the Pliocene helped us establish a linkage between coastal ocean temperatures and the intensity of summer monsoon storms in the southwest. Why is this relevant today? Our results suggest that marine heat waves should cause stronger monsoon storms. If these types of events increase, it's possible that we will see more intense monsoon rainfall in regions that do not normally receive summer rain today, posing new risks from floods and landslides to surrounding communities and infrastructure. The post Tripti Bhattacharya, Syracuse University – Clues from the Pliocene appeared first on The Academic Minute.
Tripti Bhattacharya, Syracuse University – Clues from the Pliocene
David Cingranelli, Binghamton University – The Need for National Human Rights Report Cards
Students get report cards; maybe countries should as well. David Cingranelli, professor of political science at Binghamton University, explains why. David Cingranelli is a Professor of Political Science. He has written widely on human rights, democracy, and governance. His 2007 book with Rodwan Abouharb, Human Rights and Structural Adjustment, (Cambridge University Press) demonstrated the negative human rights impacts of World Bank and IMF program lending in developing countries. He is a former President of the Human Rights Section of the American Political Science Association. Until 2012, he served as the co-director of the Cingranelli and Richards (CIRI) Human Rights Data Project, the largest and most widely used human rights data set in the world. Presently, he and Mikhail Filippov are working in collaboration with the United States Political Instability Task Force on a successor to the CIRI project, which will be called the "Rights" data project. The Need for National Human Rights Report Cards https://academicminute.org/wp-content/uploads/2023/05/05-24-23-Binghamton-The-need-for-national-human-rights-report-cards.mp3 Social scientists like me care about measuring important ideas such as inequality, democracy, discrimination, and corruption. By attaching numbers to these ideas, we can build and test theories about why there is more of each of these things in some places and less in others, whether the amount is changing, and in what direction. For 40 years now my team and I have been measuring human rights. We think of human rights as tools that citizens can use to protect their dignity against increasingly powerful national governments. So how do we measure something as complicated as human rights? In school, we got grades for English, Math, and Science, and, perhaps, an overall grade. Our approach is similar. We give countries grades based on how well they protect worker rights and freedom of speech and prevent torture and discrimination. These are just a few of the 25 rights graded in each nation's annual report card. Giving grades to countries helps the United States and the World Bank make decisions that take human rights into account. It helps scholars like me study trends that lead to violations, whether governments find it easier to protect some rights, why, what happens when rights are violated, and whether humanitarian interventions work. Our 2022 national human rights report card placed Canada and Sweden at the top of the global class with a grade of 96 out of 100. It gave a failing grade of 10 to China, and even worse grades to North Korea and Syria, and Iran. If you think of human rights as tools that citizens can use against their governments to maintain their dignity, then the citizens of Canada and Sweden have way more tools than the citizens of Iran. Teaching people about their human rights probably leads to better protection. Maybe not. But if we don't measure human rights, we won't know whether anything makes human rights better or worse. The post David Cingranelli, Binghamton University – The Need for National Human Rights Report Cards appeared first on The Academic Minute.
David Cingranelli, Binghamton University – The Need for National Human Rights Report Cards
Elizabeth Dorssom, Lincoln University of Missouri – Why Do Legislatures Use Sunset Provisions?
Why do legislatures use sunset provisions? Elizabeth Dorssom, assistant professor of political science at Lincoln University of Missouri, delves into this question. Dr. Elizabeth Dorssom is an Assistant Professor of Political Science at Lincoln University of Missouri. Dr. Dorssom's research focuses on the impact of resources on politics and policy. Specifically, I am interested in understanding how resources such as information, institutionalization, and professionalism impact policy adoption and feedback. Why Do Legislatures Use Sunset Provisions? https://academicminute.org/wp-content/uploads/2023/05/05-23-22-Lincoln-U-Missouri-Why-do-legislatures-use-sunset-provisions.mp3 President Biden's State of the Union speech brought attention to Senator Rick Scott's (R-FL) plan that "All federal legislation sunset in five years. If a law is worth keeping, Congress can pass it again." What exactly are sunset provisions, and why are they used? Sunset provisions are clauses embedded in legislation that will result in a law ceasing to exist after a specified time frame. In my research I analyze the impact of legislative institutionalization on policy adoption by examining the use of sunset provisions in the colonial and early state legislatures from 1757 to 1795. As legislatures institutionalize — increased pay, members serving longer, more legislative activity, and experienced leadership, they are less likely to use sunset provisions. I examine the rate of sunset provision use across the legislatures of the 13 original colonies and early states during a period in which these legislatures were still undergoing the institutionalization process. I find that the use of sunset provisions decreased as the legislatures institutionalized. Legislatures passing more laws are 2 percent less likely to pass laws with sunset provisions. Paid legislatures are 37 percent less likely to use sunset provisions. The results suggest that less institutionalized, less professional legislatures are more uncertain about the policy outcomes, which results in more laws with sunset provisions. Modern legislatures in the United States are institutionalized, so sunset provisions are a relatively rare phenomenon. Overall, the weight of the evidence suggests that institutionalization has a negative impact on the rate of sunset provisions. These results demonstrate that less institutionalized, less professional legislatures face greater uncertainty about the outcomes of public policies. As legislatures institutionalize, legislative uncertainty regarding policies decreases, and they pass fewer laws with sunset provisions. Therefore, sunset provisions are used by legislatures as a means to mitigate legislative uncertainty. Read More: [Wiley Online Library] – Does Legislative Institutionalization Impact Policy Adoption? New Evidence from the Colonial and Early State Legislatures 1757–1795 The post Elizabeth Dorssom, Lincoln University of Missouri – Why Do Legislatures Use Sunset Provisions? appeared first on The Academic Minute.
Elizabeth Dorssom, Lincoln University of Missouri – Why Do Legislatures Use Sunset Provisions?
Andrew Belnap, University of Texas at Austin – Are Tax Audits Bad for Business?
Are tax audits bad for business? Andrew Belnap, assistant professor of accounting in the McCombs School of Business at the University of Texas at Austin, considers this question. Andrew Belnap is an Assistant Professor of Accounting in the McCombs School of Business at the University of Texas at Austin. His research examines tax disclosure and tax enforcement issues, often in collaboration with key regulators, including the Internal Revenue Service and the Texas Comptroller of Public Accounts. His studies have been published in top accounting journals including the Journal of Accounting and Economics and the Review of Accounting Studies. Are Tax Audits Bad for Business? https://academicminute.org/wp-content/uploads/2023/05/05-22-23-UT-Austin-Are-Tax-Audits-Bad-for-Business.mp3 As individuals, we go through the annual routine of reviewing our finances for our taxes. That experience may bring up a question: what happens to businesses after they go through audits? As an accounting researcher, I recently studied what those effects are and how they affect audited companies moving forward. Alongside my co-authors, I used data from random tax audits of small businesses to examine the real effects of being subject to a tax audit. We discovered that audited companies are more likely to go out of business once the audit is complete. The effect is concentrated in businesses that underreport their taxes, although we found evidence that the administrative costs of an audit also negatively affect company survival more broadly. Audits are a necessary component of the tax system, but understanding the causal effects of tax audits has been hampered by lack of data in addition to the fact that tax audits typically aren't randomly assigned. Among companies that survive, we find evidence that audits have adverse effects on future revenues but no effect on future wages, employment, or investment. Finally, our research team confirmed that tax audits have side benefits, causing businesses to make changes to improve their tax efficiency. These findings have important implications for policymakers. The inflation Reduction Act was passed in August 2022, providing an additional $80 billion in funding to the IRS. Our research provides some exclusive evidence of the costs tax audits have on U.S. small businesses. Read More: [Springer] – Real effects of tax audits [Medium] – Audits Can Bring Bad News or Benefits to Small Businesses The post Andrew Belnap, University of Texas at Austin – Are Tax Audits Bad for Business? appeared first on The Academic Minute.
Andrew Belnap, University of Texas at Austin – Are Tax Audits Bad for Business?
