We examine how the legalization programs of the Immigration Reform and Control Act of 1986 (IRCA) have affected immigration to the United States since the late 1980s. Our empirical approach exploits variation in IRCA’s timing and the magnitude of the legalization shock across metropolitan...

Um in Abwesenheit eines Konzernsteuerrechts eine steuersubjektübergreifende Verrechnung von Gewinnen und Verlusten innerhalb eines Konzerns zu gewährleisten, wurde die ertragsteuerliche Organschaft eingeführt. Jedoch liegen die organschaftlichen Tatbestandsvoraussetzungen nicht immer zwischen...

Covid-19 has turned back the global poverty clock. Even prior to the pandemic, it was a challenging task to financing human development needs. In the midst of the pandemic what has been realized is that there is a need to put in double the effort to resolve human development challenges. Cash...