[...]This study shows that tourism did respond positively to the local public amenities built as part ofthe Vision Iowa program. County taxable retail sales rose by 0.9% for every 1% increase in expenditureson the projects. Because the State of Iowa taxes sales at 5% of each additional dollar of...

There are substantial differences in output per worker across states that persist over time. This studydemonstrates that differences in state taxation of capital income, capital ownership, and consumption canexplain why differences in labor productivity can persist. First, state tax policies...

A crucial aspect of constitutional design is the provision of rules onhow a constitution is to be amended. If procedures for constitutional amendmentare very restrictive, changes will take place outside the constitution. Thesechanges are likely to be against the citizens’ interests and their...

With decreasing migration costs and fiscal decentralisation on the policy agenda in variousOECD countries, the impact of taxation on migration is of growing interest. Empirical studieson this topic have been limited due to a lack of comparable data in an international contextand a lack of...

Since the start of the financial crisis, industrial country public debt levels have increased dramatically. And they are set to continue rising for the foreseeable future. A number of countries face the prospect of large and rising future costs related to the ageing of their populations. In this...

Policymakers have been puzzled to observe that food stamp households appear more likely tobe food insecure than observationally similar eligible nonparticipating households. We reexamine this issueallowing for nonclassical reporting errors in food stamp participation and food insecurity....

There has been little empirical work evaluating the sensitivity of fertility to financial incentives at the household level. We put forward an identification strategy that relies on the fact that variation of wages induces variation in benefits and tax credits among "comparable households...

The paper examines the trend in public sector – private sector wagedifferentials in the 1980s and 1990s, using a variety of econometricmethods...br>

We normally take it for granted: a government or state has its corresponding territory. This paper shows that government need not have a territorial monopoly.