taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …

taxes are a much greater drain on the economy than their direct costs. The taxes identified in this paper cost the economy … $2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …

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 …

With fixed costs of developing technology, taxes can generate large efficiency costs by slowing the rate of diffusion … taxes would have had on broadband Internet access at an early stage of its diffusion around the country, combining data on … costs of entering new markets, taxes would have also delayed entry in several markets. In these places, the lost consumer …