from taxes on intermediate inputs or consumer goods, and derives a practical alternative to this formula. We use an … analytically tractable general equilibrium model to reveal how interactions with pre-existing taxes in other markets critically … affect the excess burden of new taxes on intermediate inputs or consumer goods. The usual excess-burden formula ignores these …

loss of deductibility of property taxes -- on owner-occupied housing in the aggregate. However, this housing will generally …

incentives and marginal tax rates would tend to lower before-tax interest rates, and lower taxes on existing corporate capital …

maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a …

aggregate saving, real pretax interest rates rise by nearly two percentage points. Corporate profit taxes decline by 60 percent …

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 …

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