When the government institutes a program thought to be useful for society as a whole, such as building a highway or controlling air pollution, those that benefit from such programs are usually quite different from those that bear its costs. Sometimes the government responds by postponing or...

Little research has analyzed the motivations forcreating a nonprofit enterprise; thus, the focus here is on the factors thatmotivate entrepreneurs to create both nonprofit and charitable for-profitenterprises. To understand both the birth and death rate of new nonprofitenterprises, data from the...

In addition to the usual range of local, state, and Federal taxes, the telecommunications sector faces a number of specific taxes and tax-like fees not faced by other industries. There is clear evidence that these sector specific taxes fail to satisfy the usual criteria of fairness, efficiency,...