Enda Patrick Hargaden

Abstract: This paper studies the compliance, pricing, and progressivity effects of changing statutory incidence. The Wayfair Supreme Court decision granted U.S. states new authority to shift the statutory incidence of taxation from consumers to online and out-of-state retailers, forcing supply-side remittance of the sales tax. With state-level data, we find this increased sales tax revenues by 7.9 […]

Abstract: This paper analyzes the determinants of providing financial support to revolutionaries, using a hand-compiled dataset of 17,000 donations to the Irish National Aid Association after the Easter Rising of 1916. Financial support is best predicted by literacy, marital status, religious affiliation, and relatively high socio-economic status. In this sense, donations to revolutionaries share some characteristics […]