Tax systems are the primary means of financing government spending and activity. Public finance economists have developed a number of rules and principles over time for optimal tax practices. However, few governments rely primarily, if at all, on these rules and principles in their tax code. I...

In 2010, Georgians voted on a proposed constitutional amendment that would have increased motor vehicle licensing fees by USD 10 with the proceeds dedicated to maintaining and expanding the state's trauma care centers. This paper examines voter support for the referendum across counties and...

Frey and Rohner (2007) propose that governments credibly commit to reconstruction of cultural monuments, as this would deter terrorist attacks on monuments. We contend that precommitment will serve primarily to redirect terrorist attacks toward non-replicable targets, possibly leading to loss of...