This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

The establishment of new accounting rules for expensing options would likely do more harm than good.

This study's estimates of the reduction in accidents from a ban on cell phone use while driving are both lower and less certain than previous studies indicate.

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

The establishment of new accounting rules for expensing options would likely do more harm than good.

This volume shows that the public policy concerns are not accidental, because such industries often embody two major and widely recognized forms of potential market failure.