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...

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...

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...

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...

Given the importance of the transport sector for greenhouse gas emissions, both behavioral change will be needed to mitigate climate change in addition to technological innovation. We focus on the case of remote working as a less carbon-intensive substitute to commuting and analyze whether...

Occupational segregation between men and women and between rural and urban areas is a persistent driver of labor market inequality in Europe. Women and rural workers are often overrepresented in lower-paid and lower-status occupations, reflecting structural barriers to occupational mobility....

Telework has gained significant relevance in recent years; however, its effects on work-life balance remain unclear, particularly in the context of the evolving and complex nature of work environments in which telework conditions, such as job autonomy, vary. Employee retention poses a...

This study examines the relationship between e-leadership competencies-assessed through a E-Leadership Competencies (SEC) model-and organizational preference for telework in Portugal. In the context of increasing digitalization and following the widespread experience of remote work driven by the...