yields additional insights. Firms more subject to market forces exhibit greater price sensitivity. The price elasticity is …

. When only skilled workers are mobile, there is a sub-optimal shift from taxes to fees and the number of students is too low …

municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we … taxation needs to take account of three particular features: interdependence among tax-setting authorities (horizontally and … and empirical literatures, focusing in particular on models of asymmetric tax competition, of taxation and income sorting …

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …

produces many traded and non-traded goods, uses income taxes and distributes the tax receipts equally to all individuals. The …

We consider taxation by a Leviathan government and by a utilitarian government in the presence of heterogeneous …