We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U … initial increase in local tax rates. A significant negative impact (current period) effect of a balanced budget increase in … city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal …

options. In this paper, we examine the extent to which tax policy has influenced the composition of executive compensation …, and discuss the implications of rising stock-based pay for tax policy. We begin by describing the tax rules for executive … pay in detail and analyzing how changes in various tax rates affect the tax advantages of stock options relative to salary …

$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 …