Based on unique Swedish historical panel data on voluntary Swedish sick insurance societies 1902-1910, we test the hypothesis od economies of scale in sick insurance provision. We report results indicating that pure insurance societies charging only premium ex ante do not exhibit returns to...

The article analyses how tips are regulated in Slovenia and in the United States from a tax point of view. The key finding is that Slovenian regulations are inconsistent, because they cover only tips earned by table games employees. Other tips in the casino and service sector in general are not...