Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper … concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may …

apply the method to four narrative tax measures recently constructed by Romer and Romer (2010), Cloyne (2013), and Mertens … and Ravn (2012). These variables turn out to be weak instruments for cyclically adjusted tax revenues. Compared to the … single-equation estimation, we find that using any of the considered narrative tax measures as an instrument for cyclically …

We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average …, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with … sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are …