This paper reviews the central issues that arise in designing intergovernmental transfers
and surveys the approaches adopted in a number of countries, with special emphasis on …

The multinationalization of corporate investment in recent years has given rise to a number
of international tax avoidance schemes that may be eroding tax revenues in industrialized …

We study corporate income taxation when firms operating in multiple jurisdictions can shift
income using tax planning strategies. Because income of corporate groups is not …

In this article, we discuss supersonic vortex breakdown when sufficiently strong streamwise
vortices encounter otherwise planar, normal and oblique shock fronts as well as solid …

This paper explores the logic of fiscal restraints in a political agency model with both moral
hazard and adverse selection. The role of the political process is both to discipline …

In this study, we explore the usage of e-scooter sharing services in Austin, Texas over about
a six-month period. The study is based on trip records of all the shared e-scooter operators …

We clarify and extend a number of sufficient conditions for the existence of a majority voting
equilibrium on one-dimensional choice domains. These conditions, variously stated in the …

Intergovernmental transfer programs in many federal systems, including Canada, attempt to
equalize differences in subnational jurisdictions' tax capacities on the basis of the so-called …

Americans are driving less. The changes are most pronounced among Millennials, those
born in the 1980s and 1990s. Much ink has been spilled debating whether these changes in …

I should like to acknowledge my debt to a number of people who have contributed to the
theme of this book or helped with its production. In developing and applying the definition of …