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Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...
Persistent link: https://www.econbiz.de/10011479578
We study behavioral responses to personal wealth taxes in Colombia. We utilize tax microdata from 1993 to 2016 linked …
Persistent link: https://www.econbiz.de/10014486226
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax …
Persistent link: https://www.econbiz.de/10014287326