With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide … probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find … that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing …

estate tax rate. Second, estate tax rates should be higher for those parents who inherited themselves. …

capital is the critical element of the model framework. I find that both tax policies would increase Germany's low … homeownership rate. However, these tax policies would entail substantial welfare losses for individuals of all income quintiles in … live in an economy without preferential tax treatment of housing. …

net cash incomes. When deciding on the size and on the structure of redistribution, the rich person decides that at least … part of the redistribution is done in-kind, even if a private substitute for the publicly provided good is available. The …