Simulation methods are used to investigate the cost-effectiveness and poverty-reducing effects of the Fair Minimum Wage Act of 2007 (FMWA). The data set is created by matching and merging the Annual Social and Economic Supplement (March CPS) with the Earner Study files, which contain the best...

This study examines the redistributional effects of the National Flood Insurance Program (NFIP) using a national database of premium, coverage, and claim payments at the county level between 1980 and 2006. Measuring progressivity as the departure from per capita county income proportionality,...

This article uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. The authors access 4 years of TCMP data: 1979, 1982, 1985, and 1988. The TCMP data allows the authors to observe income and taxes before and after a tax audit. To...