We provide quasi-experimental evidence on the effects of law enforcement collective bargaining rights on violent incidents of misconduct. Our empirical strategy exploits a 2003 Florida Supreme Court decision (Williams) conferring collective bargaining rights on sheriffs' deputies. Using a state...

Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...

This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. The TCJA's dividend exemption provision is expected to eliminate distortions to the amount and timing of dividend repatriations. However,...