This paper considers the impact of federal deductibility on the level and composition of state and local taxes. It also …

We analyze the dynamic macroeconomic effects of border adjustment taxes, both when they are a feature of corporate tax … reform (C-BAT) and for the case of value added taxes (VAT). Our analysis arrives at the following main conclusions. First, C …. Lastly, border taxes increase government revenues in periods of trade deficit, however, given the net foreign asset position …

Gasoline taxes can be employed to correct externalities from automobile use and to raise government revenue. Our … understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer … responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect gasoline consumption as …

The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the … state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors … constrained, and the constraint is plausibly unrelated to shifts in demand, the pass-through rate of fuel taxes declines. We …

In 2018, California voters rejected Proposition 6, a ballot initiative that sought to repeal state gasoline taxes and … transportation and energy taxes than liberal areas, heterogeneity in the response to economic burdens has important implications for … the popular support for environmental taxes and the ongoing policy debate about how to finance future road infrastructure …