I survey the research on the last twenty-five years of subnational income tax policy and conclude that the defining feature of state and local income taxes is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where...

This article assesses the impact of parents working from home on children's academic performance in high school. Using French data, we draw on the fact that, within each major social group, not all families have been equally exposed to the recent rise in work from home (WFH), depending on the...

During and shortly after the height of the COVID-19 pandemic, concerns were expressed that working from home (WFH) was creating a 'mental health crisis'. Australia experienced a three-phase 'WFH experiment', with widespread high-intensity WFH imposed by lockdowns in 2020, deepened restrictions...

Remote and hybrid work remain central features of the post-pandemic labor market, yet macro-labor evidence on their dynamics is limited by a lack of longitudinal data on individual work arrangements. This paper uses the Gallup Workplace Panel, a nationally representative worker panel over 2019...

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

We establish three facts about work from home (WFH) in the United States. First, employees WFH more often at younger firms – almost twice as often at firms founded after 2015 than at firms founded before 1990. Second, employees working under younger CEOs have higher levels of WFH. The average...

In tight labour markets, where employers compete not only on wages but also on amenities such as job family friendliness, employer-provided childcare arrangements serve as a powerful tool to attract and retain working parents. Yet little causal evidence exists on how employees evaluate such...

We establish a positive relationship between work from home (WFH) and fertility, drawing on our Global Survey of Working Arrangements (38 economies, N = 19,241) and our US Survey of Working Arrangements and Attitudes (N = 102,411). Respondents who WFH at least 1 day per week had more biological...