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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
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Exporting Ideology : The Right and Left of Foreign Influence
Antràs, Pol; Padró i Miquel, Gerard - National Bureau of Economic Research - 2023
international capital mobility. The model highlights the role of ideology in shaping both the taxes implemented by governments and … the cross-border externalities of these policy choices. Pro-capital governments set lower capital taxes than pro …-labor governments. Importantly, pro-capital governments benefit from other countries setting low capital taxes, while pro …
Persistent link: https://www.econbiz.de/10014322786
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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