The Collegiate Learning Assessment (CLA) is a computer administered, open-ended (as opposed to multiple-choice) test of analytic reasoning, critical thinking, problem solving, and written communication skills. Because the CLA has been endorsed by several national higher education commissions, it...

As capital flows more freely around the world, concern is growing that other corporations and individuals can increasingly easily avoid taxes. In this refreshing analysis, the author explains why he believes the ability to tax has been only slightly diminished. But he recognizes the dangers.

The OECD's Harmful Tax Competition of 1998 departed in both tone and substance from almost anything the organization had published before. The roots of the associated project lie mainly in EU concerns that certain forms of intra-union competition were eroding both the corporate and personal...

The OECD's Harmful Tax Competition of 1998 departed in both tone and substance from almost anything the organization had published before. The roots of the associated project lie mainly in EU concerns that certain forms of intra-union competition were eroding both the corporate and personal...

This study examines the role of variations in occupational licensing policies and practices in improving the outputs of services provided to consumers, and the effect of restrictive regulations on the prices of certain services. Theory suggests that more restrictive licensing may raise prices,...

The effect of licensing as a mechanism to control entry into occupations has been a neglected area of both regulation and labor market research. This study examines the role of occupational licensing for entry into dentistry, an occupation with standards that vary by state. Our research first...