the extent to which particular taxes are affected by the globalization process. It speculates on future developments in …

labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax … margins) to quantify the deadweight loss introduced by consumption and labor taxes. We find that these taxes explain a large …

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

increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also … find that: (1) among income taxes, social security contributions and personal income taxes have a stronger negative … association with growth than corporate income taxes; (2) a shift from income taxes to property taxes has a strong positive …

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 …