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

and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …

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 …