We examine the effect of a permanent change to a country corporate income repatriation tax system on corporate financial policies. In 2009 Japan and the U.K. switched from a worldwide to a territorial system for the taxation of repatriated foreign earnings. The new system effectively reduces the...

"This manuscript explores the enforcement of employment standards, using a mixed-methods approach to examine Ontario as a case study. Drawing on interviews with workers, community advocates, and enforcement officials as well as new archival research, the manuscript demonstrates that enforcement...