This paper concludes that there is no reason to base our policies on the idea that small businesses are more deserving of government favor than big companies.

Working paper on thepolicy implicationsof pay-as-you-go retirement plansin regard totax and benefit timing.

Free trade zones possess many attributes of capitalist economies and can attract foreign companies, foreign investment in domestic companies, industrial production, and wealth generation. However, such zones are also troubling; they can produce several negative results including a strong mafia...

To what are wage rates responsive? Does labor bear the burden of taxes?

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

More flexible labor markets, or those with lower employment protection, are associated with relatively higher tertiary education enrollment and graduation rates than more rigid markets.

Corporate capital gains deserve a closer look.

A Laffer curve has existed in the international corporate tax sphere since the 1980s.

This study analyzes public sector salaries and benefits in Wisconsin, with a particular focus on disentangling the risk-adjusted value of pension benefits offered in the public sector from accounting conventions that can understate the cost and value of defined benefit pension plans.

Does price competition exist in the mutual fund industry? If so, is it too weak to prevent anticompetitive pricing by investment advisors to retail investors?