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

," we estimated tax multipliers using (i) a novel dataset on value-added taxes for 51 countries (21 industrial and 30 … companion paper first shows that these findings have important policy implications, given that the initial level of taxes varies …

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 …

excise taxes can be attributed to greater reliance on the ad valorem tax and such instability increases with the growth of …

expenditures, taxes, and rates of return to explain anomalies in which richer political units deliver less education than poorer …

US can increase tax revenues by 30% by raising labor taxes and by 6% by raising capital income taxes. For the EU-14 we …-financing. The Laffer curve in consumption taxes does not have a peak. Endogenous growth and human capital accumulation locates the … taxes always raises tax revenues …

taxes. The results show that this policy, if enacted along the lines followed in harmonizing value-added taxes, yields large …

choices. While taxes appear to influence a wide range of activity, the literature does not offer many subtle tests designed to …