. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … estimate that taxes are paid on no more than 24 percent of Airbnb transactions prior to enforcement. We also find that demand …

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially …

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 …