We use variation in state corporate income tax rates to re-examine the relation between taxes and corporate leverage …

enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially …

gains from inducing a more gradual transition via temporary taxes on trade and technology, and provide formulas for the … optimal path for taxes. Our formulas account for the possibility that reallocation effort responds to policy, and for the … existence of income taxes and assistance programs. Using these formulas, we compute the optimal temporary taxes needed to …

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 …

We study behavioral responses to personal wealth taxes in Colombia. We utilize tax microdata from 1993 to 2016 linked …