Social experiments have been used in research since the 1960s, yet the technique of controlled experimentation still arouses controversy among social scientists. The crucial element that distinguishes a controlled experiment from other forms of research is random assignment of treatment to the...

The U.S. tax system received two major overhauls during the 1980s: the tax cuts of 1981 and the Tax Reform Act of 1986. Supporters of both reforms argued that major changes in tax policy could boost saving, investment, labor supply, and entrepreneurship. Eventually, it was argued, such changes...