The idea that the final distribution of the tax burden (economic incidence) does not depend on the initial distribution of tax liabilities (statutory incidence) is referred to as the Liability Side Equivalence principle. This paper tests this principle in the laboratory and finds that subjects who actually have to pay the tax carry a higher tax burden. It is argued that this violation of Liabil...

What are the assets available to the incoming Obama administration for resolving or at least reducing the intensity of the Palestinian-Israeli conflict? What liabilities and constraints will the next administration face and what opportunities might it attempt to exploit for this purpose? This document constitutes a first attempt by two experts— one Israeli, the other a Palestinian—to examine th...

The first panel explores the diverse set of legal issues and risks that arise as governments increasingly adopt open source systems. Governments are attracted to open source software systems by the potential cost savings, open standards and protocols, and the flexibility, adaptability and reliability of the systems. However, there are serious legal issues and liabilities that can arise when gov...