This paper investigates the determinants of student choice of under­graduate major field. It argues that this choice depends on a variety of pecuniary and non-pecuniary factors. After allowing for the recent trends toward Accounting and Business Administration, the empirical results indicate...

This paper examines the relationship between union corruption actions and union membership. State-level data from the Office of Labor-Management Standards, and other sources, are utilized over two study periods (1974-2000 and 2001- 2008) to test three hypotheses, including the union corruption...

The results of this study for the 50 states imply that considerations of distance play an important role in the migration decision of blacks, with the distance variable being statistically significant at the five percent level or better in 80 percent of the cases. The racial composition variable...

Using the most current data available, this study seeks to identify any new as well as traditional determinants of personal income tax evasion. A variety of empirical estimates find that income tax rates, the IRS audit rate and IRS penalty interest rates, and the unemployment rate all influence...

This empirical study investigates the Tiebout-Tullock hypothesis as it might have applied to net domestic state in-migration rates over the period 1990 through 1999. It appears that the net state in-migration rate has been directly related to the ratio of the total state plus local government...

A number of recent studies have been concerned with the determinants of either housing cost differentials or overall living cost differentials among SMSAs. Given the obvious significance of such differentials, the purpose of this research note is to develop a geographically comparable...

This study empirically examines the impact of federal income tax rates, IRS penalties on unpaid tax liabilities, and audit rates by the Internal Revenue Service on the size of the underground economy in the United States. Recent data generated by Edgar Feige are used to measure the size of the...