countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to …

choices. While taxes appear to influence a wide range of activity, the literature does not offer many subtle tests designed to …

detailed specification of public and private sector behavior focusing on the roles played by taxes on income, consumption, and … analytically that the effects of such changes in the structure of taxes depend critically on international differences in saving … depend critically on whether the government manages its deficit through alterations in income or consumption (VAT) taxes …

rate for all transactions. We show that the dual exchange rate policies can be usefully cast as distortionary taxes on …

mechanism depend critically on the precise composition of taxes. Specifically, the international effects of budget deficits of a … given size differ sharply according to the types of taxes used to generate the deficit. We show that in determining the … effects of taxes it is useful to divide the various distortionary taxes into two groups: those that stimulate current external …

-distortionary taxes and for various patterns of government spending, it is shown that the quantitative and qualitative effects of fiscal … and tax structure, including the timing of taxes and borrowing and the types of taxes used to finance the budget, on the …

Higher corporate taxes reduce corporate business operations, replacing them with operations by noncorporate businesses … higher corporate taxes can increase income inequality even when the corporate tax burden falls entirely on capital owned …

Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as …