This paper examines 237 instances of policy changes related to alcohol sales and consumption enacted in Texas communities between 1975 and 1996 to determine their effect on the incidence of alcohol-related motor vehicle accidents. These policies are categorized by location where the alcohol is...

Cohabitation is an alternative to marriage and to living independently for an increasing number of Americans. Despite this fact, research exploring links between living arrangements and economic behavior is limited by a lack of data that explicitly identify cohabiting couples. To aid researchers...

Worldwide, dependency ratios are forecast to increase dramatically in the next 50 years. A great deal of attention has been devoted to understanding the changes in fiscal policies that "must" take place to accommodate these changes. In contrast, less effort has been concentrated on studying the...

This paper investigates the effect of entrepreneurs' personal income tax situations on the growth rates of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions...