Stanley Surrey and others have highlighted tax expenditures as being hidden forms of spending that can evade the type of analysis and scrutiny applied to direct spending programs, allowing inefficient and inequitable programs to persist. But there is only limited empirical evidence on...

Since the world’s first tax-system-based income-contingent repayment system for the repayment of student loans was introduced in Australia in 1989, there have been suggestions that Canada should adopt a similar system. But there has been little discussion of the practicalities involved in...

Full-day kindergarten programs are expanding across North America, driven by a policy focus on early childhood development. These programs also affect parents' budget sets and may lead to changes in labour market outcomes. We exploit the unusual nature of Ontario's government school system to...

Full-day kindergarten programs are expanding across North America, driven by a policy focus on early childhood development. These programs also affect parents' budget sets and may lead to changes in labour market outcomes. We exploit the unusual nature of Ontario's government school system to...

Compiling data from dozens of archival sources, I compile the most extensive series to date of the long-run imprisonment rate for five English-speaking nations: Australia, Canada, England and Wales, New Zealand and the United States. These series are constructed as a share of adults rather than...

Compiling data from dozens of archival sources, I compile the most extensive series to date of the long-run imprisonment rate for five English-speaking nations: Australia, Canada, England and Wales, New Zealand and the United States. These series are constructed as a share of adults rather than...

Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of countries. Most of these studies have focused on the national experience of individual countries, but we can also learn from cross-country comparisons. Comparative analysis is...