Given the unique products and the complex global structure of some MNEs, the economic substance of transactions within MNEs is often subject to question under separate accounting. For statistical purposes, formulary apportionment is a viable alternative to separate accounting as a method for...

The author uses plant-level panel data from the Environmental Protection Agency's Permit Compliance System database to evaluate whether trade unions affect compliance with the Clean Water Act in the chemical manufacturing industries. Compliance is measured by pollution discharges relative to...