Abstract

Using the National Academy of State Health Policy Hospital Cost Tool, we compared changes in hospital profits…

With its increasingly diverse tasks and functions, the IRS is in need of change, writes the author. She explores the agency's performance during the COVID-19 pandemic and the challenges it faces in Law360.

The authors examine how vertical market structures impact the way a tax affects gas prices, using data from gas station contracts with a major Spanish refiner. Find the article in The Economic Journal.

This paper, published in the Virginia Tax Review, explores the mixed effects of technological advancements on tax compliance — and, thus, its counterpart, tax noncompliance.

Covid-19 has created unique challenges for the OECD's digital tax overhaul and has brought new dynamics to negotiations. Read more in Law 360.

The history of the oil sector in the developing word has been characterized by cycles of investment, often followed by cycles of resource nationalism. Understanding the dynamics behind resource nationalism in Latin America is crucial for designing institutional frameworks that limit the cycles and induce long-term resource policies that foster the development of the abundant resource endowments in the region.

The results of this study suggest that Medicare Data on Provider Practice and Specialty, which costs less to obtain than from a for-profit data source, can be used to reliably track the cost and quality effects of vertical integration between hospitals and physicians.

This paper proposes a new regulatory incentive mechanism to induce efficient investment in electricity transmission networks. Energy Economics: http://bit.ly/2PeCEpu

The authors examine the Internal Revenue Service’s audit campaign strategy — in particular, the related-party transactions campaign — and what it means for mid-market taxpayers.

The dramatic deterioration in state finances during the Great Recession raised concerns regarding government’s ability to support community health and education. In this study published in the National Tax Journal, the authors find that state revenue declines lead to short and long terms cuts in children’s Medicaid benefits, and declines in elderly Medicaid enrollment, and that larger cuts (nominal and proportional) in education spending versus Medicaid occurred.