It is well known that modern governments are unwilling to use poll taxes because it corresponds to political suicide. Still, poll taxes are allegedly the most efficient form of taxation. Building on Eaton and Rosen (1980) and Peck (1989), the goal of this paper is to show a case where an excise...

This article follows a previous study on insurance fraud in the Quebec automobile insurance industry (Dionne and Belhadji, 1996). Results from that research showed that 3 to 6,4% of all claim payments (excluding those for "glass damage only") contained fraud, representing 28 to 61 million...

There are numerous links, both direct and indirect, betwwen real estate markets and insurance products. One of the diract links that has been the focus of much attention recently in the US is homeowners insurance, especially in hazard prone areas. Another direct link not receiving as much...