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 …

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 …

tax changes are shown to be unforecastable on the basis of past macroeconomic data. I find that a 1 per cent cut in taxes …