Despite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of intermediate goods, the taxation of consumer purchases of final goods and services, and the various iss...

We utilize a simple overlapping generations model with a balanced budget rule to study the effect of distortionary taxation on cycles and local stability of equilibria. We show that under proportional taxation there is a critical tax rate above which cycles will vanish, while in the case of linearly progressive taxation there is a critical level of exemption below which cycles will vanish as we...

Housing is mostly exempted from Medicaid and Supplemental Social Insurance means tests. Reforms of this special treatment have been debated, but little known about its costs, benefits, redistributive implications. I estimate a life cycle model single retirees accounting for exemption. It shows that the homestead exemption explains important patterns recipiency it highly valued. also estate reco...

Section 1 of the Federal Arbitration Act (FAA or Act) exempts “seamen, railroad employees, [and] any other class workers engaged in foreign interstate commerce” from arbitration. In 2019, Supreme Court held New Prime Inc. v. Oliveira that this provision exempted independent contractors as well employees. This decision expanded reach section exemption and may affect relationship between rideshar...

In this paper, we investigate the nexus between life insurance and suicide behavior using OECD cross-country data from 1980 to 2002. Through semiparametric instrumental variable regressions with fixed effects, we find that for the majority of observations, there exists a positive relationship between suicide rate and life insurance density (premium per capita). Since life insurance policies pay...

In this paper we argue that at least for some languages, when there are suitable o-commanders of its selectional domain, a reflexive in the bottom of its obliqueness hierarchy escapes exemption via a reshuffling of its local binding domain. The outcome of such reshuffling is that the local domain extends to include o-commanders of the reflexive in the subcategorization domain immediately upstai...