Narrow search
Showing 1 - 3 of 3
Cover Image
The crisis in tax administration
Aaron, Henry J. (ed.); Slemrod, Joel (ed.) - 2004
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
Cover Image
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023
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
Cover Image
Ideology, Incidence and the Political Economy of Fuel Taxes : Evidence from the California 2018 Proposition 6
Epstein, Lucas; Muehlegger, Erich - National Bureau of Economic Research - 2024
In 2018, California voters rejected Proposition 6, a ballot initiative that sought to repeal state gasoline taxes and … transportation and energy taxes than liberal areas, heterogeneity in the response to economic burdens has important implications for … the popular support for environmental taxes and the ongoing policy debate about how to finance future road infrastructure …
Persistent link: https://www.econbiz.de/10014528351