crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …

It has been suggested in the literature that taxes and subsidies play an important role in explaining the differences …

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A one …

consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …

, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …

not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … to lower the reliance of national government om income taxes though the vertical externality, but may also tend to … equalize tax bases across countries, and so increase reliance on national income taxes though the horizontal externality. …