The hypothesis that local rates of property taxes levied on the value of industrial property may be shifted backward onto labor is formulated and tested with inferences drawn from a sample of labor market areas in Michigan. The analysis is carried out in the context of a two-factor production...

This study examines states' experimentation with time-limited Aid to Families with Dependent Children (AFDC) benefits prior to the passage of the 1996 welfare reform legislation. The data reveal substantial variation in states' definitions of time-limited benefits adopted under the federal...

This paper explores the impact of several income tax policies on the acquisition of personal skills within the framework of a life-cycle model of human capital accumulation. The analysis considers the impact of taxes during both the early years of the life cycle when the individual allocates all...