The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...

Governments in developing countries have low fiscal capacity yet face pressures to provide public goods and services, leading them to rely on various unusual fiscal arrangements. We document one such - hitherto unexplored - arrangement: informal fiscal systems that rely on local bureaucrats to...

Using data on U.S. state and federal taxes and transfers over a quarter century, we estimate a regression model that yields the marginal effect of any shift of market income share from one quintile to another on the entire post tax, post-transfer income distribution. We identify exogenous income...

The 2030 Agenda aims for a world in which every woman and girl enjoys full gender equality and all legal, social and economic barriers to their empowerment have been removed. Without gender equality and women’s empowerment, the Sustainable Development Goals will not be achieved. Yet...

We use a new firm-level dataset to examine the efficiency of investment in emerging economies. In the three-year period following stock market liberalizations, the growth rate of the typical firm's capital stock exceeds its pre-liberalization mean by an average of 5.4 percentage points....

Das vorliegende Buch enthält die erste Studie zum Mehrwertsteuersystem der zentral- und osteuropäischen Länder, die eine EU-Mitgliedschaft anstreben. Die Studie vergleicht die Steuersysteme der 10 untersuchten Länder (Bulgarien,Tschechische Republik, Estland, Ungarn, Lettland, Litauen,...