Printary and secondary public school finance reforms that began in the 1970s have failed to correct large intrastate spending inequities in the United States. The threat of judicial activity and concern over the stagnating effect of property taxes have caused states to again look at ways in...

Tax evasion on tips earned by servers is a pervasive problem, one that has received almost no attention in the tax evasion literature. The authors develop a model of joint server and employer tax compliance to derive predictions for how the customer tipping rate, the server’s sales and...