, marginal and intra-marginal taxation, and the level of government consumption. Conventional accounting measures of "taxes …

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 …

income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive … rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling … here, current effective marginal labor taxes are higher or much higher than 23 percent. Take our stylized 45 year …

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 …