Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...

This paper provides the first estimates of the effect of unemployment insurance (UI) on drug overdose deaths. Exploiting both time-series and cross-sectional variation in UI generosity generated by federal and state UI laws, we estimate that a one standard deviation increase in UI generosity...

Overdose deaths involving opioids have increased dramatically since the mid-1990s, leading to the worst drug overdose epidemic in U.S. history, but there is limited empirical evidence on the initial causes. In this paper, we examine the role of the 1996 introduction and marketing of OxyContin as...

Overdose deaths involving opioids have increased dramatically since the mid-1990s, leading to the worst drug overdose epidemic in U.S. history, but there is limited empirical evidence on the initial causes. In this paper, we examine the role of the 1996 introduction and marketing of OxyContin as...

The opioid crisis in the United States has resulted in a dramatic increase in overdose deaths in the last two decades. This crisis has created an economic ripple that has affected an important engine of growth: research and development (R&D). Using patent data from the United States Patent and...