In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

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

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 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.

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.

The author explores periods of rapid technological change for coincidences of widening inequality and slowing productivity growth.

This book identifies the major sources of competition to the cable television industry, such as telephone companies, direct broadcast satellite services, and traditional broadcasting stations.