This paper studies how immigration status affects crime reporting and victimization. I focus on Deferred Action for Early Childhood Arrivals (DACA), a policy that temporarily protects youth from deportation and provides work authorization. For identification, I compare likely undocumented...

This paper shows how white migration out of the postbellum South diffused and entrenched Confederate culture across the United States at a critical juncture of westward expansion and postwar reconciliation. These migrants laid the groundwork for Confederate symbols and racial norms to become...

This Note considered whether a state can tax the worldwide combined income of a unitary business of a United States parent corporation and foreign subsidiaries. The primary alternative to worldwide combined reporting is the federal government's arm's length method of taxing foreign source...

This Note by Thomas C. Pearson was published in New York University Journal of International Law and Politics in 2008 (submitted in 2005). The Note foreshadowed the two pillars of the 2021 Global Agreement on Corporate Tax by the G20. The Note analyzed the abusive tax avoidance problem with the...

The article proposed refinements to the U.S. Sarbanes-Oxley Act of 2002 to strengthen the effectiveness and fairness of the investigations of the financial statements and the MD&A (management discussion and analysis), while minimizing costs. Specifically, legislation is advocated to improve...

Increased globalization of the securities markets is the underlying reason for an increased argument that accounting and auditing authorities have a legal basis. The U.S. Sarbanes-Oxley Act of 2002 (SOX) legalized auditing standards by requiring that the PCAOB auditing standards obtain approval...

Measuring and comparing the levels of household welfare and poverty in a country require cost-of-living differences across regions to be properly adjusted. In measuring the spatial cost of living, the recent literature underscores the importance of detailed product quality information in the...