We use data from the Survey of Financial Security and the Survey of Household Spending to estimate the incidence and extent of income under-reporting in Canada in 1998 and 2004. We estimate that the proportion of households under-reporting income is roughly 35 to 50 per cent in both years. Our...

Does the death penalty save lives? A surge of recent interest in this question has yielded a series of papers purporting to show robust and precise estimates of a substantial deterrent effect of capital punishment. We assess the various approaches that have been used in this literature, testing...

This survey of recent developments includes reports on amendments to the Canada Marine Act, in particular changes that afford port authorities greater access to financing and regulate their governance, allow for the detention of vessels and goods when enforcement officers believe the act or...

This paper focuses on the fundamental principles underlying effective enforcement by regulators. In particular, this paper analyzes the critical role of the criminal law and judges in effectively addressing capital markets misconduct. It also analyzes how securities regulators can best structure...

The existing tax fairness literature suggests that there are four dimensions of tax fairness: horizontal equity, vertical equity, exchange equity, and procedural fairness. Although research suggests that compliance usually increases with tax fairness, little is known about the individual impact...

This article develops a Bayesian approach for estimating panel quantile regression with binary outcomes in the presence of correlated random effects. We construct a working likelihood using an asymmetric Laplace (AL) error distribution and combine it with suitable prior distributions to obtain...

Appropriate representation of minorities is a fundamental manifestation of an affirmative action policy. One of the main aims of the article is to call attention to the fact that appropriate representation (as indeed affirmative action more generally) comes in at least two different types. The...

In recent years the term “wage theft” has been widely used to describe the phenomenon of employers not paying their workers the wages they are owed. While the term has great normative weight, it is rarely accompanied by calls for employers literally to be prosecuted under the criminal law....

This short article focuses on two means of copyright infringement deterrence and compensation available to copyright owners in Canada that are specific to online infringement — namely, the Copyright Act's notice and notice regime, which recently came into force, and injunctions to compel ISPs...