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Letter from the editor

Maternity Leave and Paternity Leave: Evidence on the Economic Impact of Legislative Changes in High-Income Countries

"Labor market policies for expecting and new mothers emerged at the turn of the 19th century. The main motivation for these policies was to ensure the health of mothers and their newborn children. With increased female labor market participation, the focus has gradually shifted to the effects that parental leave policies have on women’s labor market outcomes and gender equality..." – By Serena Canaan, Anne Sophie Lassen, Philip Rosenbaummat and Herdis Steingrimsdottir

The Costs of Bankruptcy Restructuring

tax

"Financially distressed and insolvent firms file for bankruptcy to either reorganize or liquidate under court supervision. Fundamentally, bankruptcy law is designed to resolve creditor coordination and holdout problems. It not only sets up rules and guidelines to allow firms to restructure their debt claims but also provides means for firms to reallocate their assets to other users..." – By Wei Wang

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