I examine Ronald Coase's criticism of standard regulatory and tax policies to address environmental externalities. I …. Regulation, tax, and Coasean exchange, such as through cap-and-trade regimes, are presented as substitutes, based on the relative … and tax policies, although these costs have received somewhat more attention with cap and trade regimes. Coasean exchange …

Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records … capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm … eligibility that creates exogenous variation in tax rates at the end of the tax year after labor supply decisions are already sunk …

as the tax system - affect the choice of private vs. national regimes. The analysis therefore identifies the determinants …

of the tax burden, reduce the incentives of government to fight corruption, and legitimize bribe-taking …