Results from this study suggest that states. in order to encourage new business formation and to compensate for unfavorable economic conditions, have budgeted more funds to support economic development agency activities. It is concluded that past studies, by failing to control for state economic...

Housing stock is one of the most important components of household wealth in the U.S. Public policy has vigorously promoted home ownership based on the belief that it strengthens the individual's commitment and contribution to the community. Yet it is possible that this social goal generates...

Economic crisis often precipitates bureaucratic intervention when markets produce politically unpalatable outcomes. In the United States, government intervention in the housing markets for the purpose of making housing more affordable helped to create the current financial panic, in which...

This article examines the framework of the Agreement for Sanitary and Phytosanitary Measures (SPS Agreement) and assesses its impacts on domestic autonomy and authority in matters of food and environmental safety. The direct impact of the SPS Agreement appears quite limited, as only a few cases...

In recent years, the payment card industry has dealt with the matter of consumer liability for unauthorized charges. However, risks to consumers from identity theft and related use of personal data present new challenges for cardholders and those who profit from their usage, including merchants,...

This article addresses an important public issue ? retirement security ? for self-employed small business owners. Although some in this cohort enjoy conspicuous affluence, many self-employed people ? such as shopkeepers, farmers, restaurateurs, and building contractors ? have modest incomes....

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics arising during the preceding calendar year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of case law and some administrative developments that are likely to interest practitioners and advisors within a broad range of...

This outline provides a survey of selected income tax issues affecting decedents and their families. In a tax system based on voluntary self-assessment, filing a tax return has obvious significance. But age and infirmity may affect the practical ability to comply; death even moreso. Marriage...

This study focuses government sourcing decisions in Nebraska, including the benefits and costs of government performance (insourcing) versus contracting with the private sector (outsourcing). The study generally concludes that government insourcing is likely to increase taxpayer costs and...