Market-based measures of public pensions funding may better informstate governments and taxpayers of the liabilities and risks they face.

This AEI working paper presents an alternate approach to market valuation of public pension liabilities based upon options pricing methods.

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

The identification of a liberal political method allows us to separate the positives aspects of liberalism from its historical manifestations, in order to direct them in different political cultures, which can become a strong common denominator to be spent in the concrete political activity.

This article is the first part of a two-part examination of the contentious issue of how state governments' provision of goods and services to the public should be taxed under a VAT.

New York Times natural-gas reporter Ian Urbina last week launched another salvo in his crusade against the shale-gas industry, and demonstrated once more why there is little trust of him at USDA.

We are in the midst of the eleventh presidential nominating cycle since party commissions and state laws made primaries the predominant method of choosing national convention delegates in 1972. Over the years politicians and journalists develop rules of thumb to describe how these things work. In this cycle, some of those rules seem to be changing.