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 …

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 …

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 …

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 …

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 …