We calculate the incidence of recent changes to the New Jersey state tax system on a sample of homeowners. Our analysis distinguishes between business-as-usual responses to an evolving fiscal situation and tax changes that constitute a surprise. The latter have incidence effects; the former do...

This article documents strategies and tactics of social control used by the U.S. government to detect and deter financing of radical Islamic, terrorist-labeled organizations. Through grounded theory, social control strategies were identified based on data from congressional committee hearings...

Among the reactions to recent corporate scandals are calls for greater transparency of insiders' trades. The Securities and Exchange Commission's recent rule on fair disclosure is accompanied by a safe harbor from prosecution under insider trading laws for insiders who pre-commit to trades. A...