Spatial econometrics is a subfield of econometrics that deals with the treatment of spatialinteractions in regression models for cross sectional and panel data.Chapter 1: This is the first paper that highlights the role of spatial interactions, in thecontext of bankruptcy laws, in the...

This paper analyses the impact of two new international tax provisions, GILTI and FDII, passed under the Tax Cuts and Jobs Act, on U.S. multinational corporations' location of new capital. We analyze whether these rules help retain internationally mobile rents within the U.S. tax base and the...

In 2012, anger erupted on the streets of Delhi following the violent rape and murder of a young woman. The scale of the protests, the extent of the media coverage, and the intensity of the public's opprobrium of the police and the administration of Delhi, was unprecedented. This paper argues...

Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S....

This paper provides a distributional analysis of the Tax Cuts and Jobs Act that became law in December 2017, with implications for American households from changes in the individual tax provisions as well as in the corporate tax provisions.

The Green New Deal is an ambitious policy proposal that seeks a cleaner economy and a more equal and fair society. A well-designed carbon tax could be an effective method for financing such a proposal.