Coal consumption and production have sharply declined in recent years in the U.S., despite political support. Reasons are mostly unfavorable economic conditions for coal, including competition from natural gas and renewables in the power sector, as well as an aging coal- fired power plant fleet....

Many studies have found that international borders represent large barriers to trade. But how do international borders compare to domestic border barriers? We investigate international and domestic border barriers in a unified framework. We consider a unique data set of exports from individual...

Whether a particular set of activities constitute the conduct of a trade or business within the United States is a pressing question for many foreign taxpayers. The answer determines what form of U.S. taxation, if any, applies to many foreign taxpayers. The article examines the body of case law...