on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …

We present evidence that changes in tax laws passed in the 1980s, culminating with the Tax Reform Act of 1986, had a … acquisitions that were designed to reduce the nontax costs of transacting, thereby enabling tax benefits to be realized in a larger … on the effects of changes in tax laws on the demand for mergers and acquisitions of us corporations by US corporations …

directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

We examine novel data on searches for capital-gains-tax-related information to determine when and how taxpayers acquire … information. We find strong seasonal increases in information search around tax filing deadlines, suggesting that taxpayers seek … information to comply with tax laws. Positive correlations between stock market activity and information search and year …

This paper examines changes in the role that auditors play in corporate tax planning following recent …a dramatic shift in the market for tax planning away from obtaining tax planning services from one's …auditor. We estimate that the ratio of tax fees to audit fees paid to the auditors of firms in the S&P …