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

trade costs and taxes in internal devaluations, which have been brought to the fore of international policy during the … Keynesian small open economy model with sticky wages and prices, incorporating trade costs and indirect taxes (allowing for VAT …; trade costs explain the failure to substantially raise exports, and taxes the initial small fall in exports …

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 …

benchmark parameters, we find that the US can increase tax revenues by 30% by raising labor taxes and 6% by raising capital … income taxes. For the EU-14 we obtain 8% and 1%. Denmark and Sweden are on the wrong side of the Laffer curve for capital …

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 …

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …