In this paper, I estimate the effect of the tax preference for employer-provided health insurance on the probability that an employee will be eligible for health insurance at work. I instrument for marginal tax rates with state-level state income tax rates and I control for unobservable state...

This study examines abnormal stock return around the announcement of the Lifetime Capital Gains Exemption (LCGE) in the Canadian federal tax system. The revised code, adopted May 23, 1985 provided individual taxpayers with a cumulative tax exemption for capital gains, up to a lifetime limit of...

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors - as a tax rebate for the donor or as a matched payment to the receiving charity. On accounting grounds these two are equivalent but, in line with earlier experimental studies, we find that...