Taxes on sugar-sweetened beverages (SSBs) are relatively new and there is little evidence about their impact on SSB … the effect of SSB taxes on youth consumption, and contribute to the limited evidence base on the impact of SSB taxes on …

," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …

international capital mobility. The model highlights the role of ideology in shaping both the taxes implemented by governments and … the cross-border externalities of these policy choices. Pro-capital governments set lower capital taxes than pro …-labor governments. Importantly, pro-capital governments benefit from other countries setting low capital taxes, while pro …

enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially …