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 …

Income taxes are typically set to raise revenues and redistribute income at the lowest possible efficiency costs, which … result from the distortions in individual behaviors that taxes entail. Individuals can respond along many margins, such as … labor supply, tax avoidance and evasion, and geographic mobility. But one margin that taxes may affect -- innovation -- is …

use to think about income and estate taxes. To that end, I run large-scale online surveys and experiments on … to taxes: efficiency effects, distributional implications, and fairness considerations. But they also elicit broader … concerns that could influence policy views, such as misperceptions, views of government, perceived spillovers from taxes, and …

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 …

The hypothesis that decreases in taxes reduce future government spending is often cited as a reason for cutting taxes …. However, because taxes change for many reasons, examinations of the relationship between overall measures of taxation and …

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