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Behavioral Responses to Wealth Taxation : Evidence from Colombia
Londoño Vélez, Juliana; Ávila Mahecha, Javier - National Bureau of Economic Research - 2024
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
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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