Employer use of employee drug-screening procedures is widespread in the U.S. A state-by-state analysis of statutory law applicable to the drug testing issue is combined with state and industry data to isolate how drug testing laws affect workplace injury rates. Based on our data, injury rates...

The treatment of tax incidence in most principles textbooks is incomplete and misleading. This anomaly results from treating tax incidence as a short‐run phenomenon. This paper briefly reviews the theory regarding tax incidence and surveys the leading textbooks in regard to their treatment of...