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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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Distributional Tax Analysis in Theory and Practice : Harberger Meets Diamond-Mirrlees
Saez, Emmanuel; Zucman, Gabriel - National Bureau of Economic Research - 2023
This paper proposes a new framework to study the distribution of taxes and the effects of tax reforms, connecting … classical tax incidence analysis to optimal tax theory. To study the distribution of current taxes, labor taxes are assigned to … the corresponding workers, capital taxes to the corresponding asset owners, and consumption taxes to consumers. The tax …
Persistent link: https://www.econbiz.de/10014437043
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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