The price indexation of Social Security benefit payments has emerged in recent years as a flashpoint of debate in the …

$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 …

effect of an SSB tax on the consumption and BMI of youth in Mauritius, an island nation in the Indian Ocean, which we compare … to Maldives, another island nation in the Indian Ocean which did not implement an SSB tax during the time of our data …. Results of difference-in-differences models indicate that the tax in Mauritius had no detectable impact on the consumption of …

This paper explores the implications of tax rate uncertainty, identifying circumstances in which revenue-neutral tax … heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier … expected tax burdens on less responsive taxpayers. And while efficient tax uncertainty enables governments to reduce average …

The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …

We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally … their growth performance. In our model, the effects of taxation on growth are highly non-linear. Low or moderate tax rates … have a very small impact on long-run growth rates. But as tax rates rise, their negative impact on growth rises …