If Canadian corporate statutes include rules providing that a corporation and its shareholders are separate legal persons, what lets courts disregard these rules by piercing the corporate veil? The Court of Appeal for Ontario’s Chevron decision brought this question into the judicial...

Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of countries. Most of these studies have focused on the national experience of individual countries, but we can also learn from cross-country comparisons. Comparative analysis is...