Owner/operators often retain specialized analysts to perform intellectual property valuation, damages, or transfer price analyses. These analyses may be performed for transaction, financing, taxation, planning, accounting, and litigation purposes. Outside of the intellectual property dispute...

Sub-national governments often finance substantial parts of their budgets via taxes on capital or other mobile factors - despite having access to alternative, less distortionary, revenue sources. This paper develops three hypotheses to explain this pattern and tests them in a natural experiment...