Showing 1 - 10 of 10
crisis. In particular, it reviews the existing evidence on the links between taxes and many characteristics of the crisis …
Persistent link: https://www.econbiz.de/10010266095
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 …
Persistent link: https://www.econbiz.de/10013240113
observing how they revise their expectations about future inflation as well as taxes and government spending. We find that …
Persistent link: https://www.econbiz.de/10013244244
consumption taxes in total tax revenues increases and this process have triggered higher tax burden on labor in most of the EU …
Persistent link: https://www.econbiz.de/10013314956
, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …
Persistent link: https://www.econbiz.de/10014347020
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 …
Persistent link: https://www.econbiz.de/10010265996
contributions on tax policy; the economic value of a $1 business campaign contribution in terms of lower state corporate taxes is …
Persistent link: https://www.econbiz.de/10010270483
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a 'big bang' multilateral agreement. The sequentiality may...
Persistent link: https://www.econbiz.de/10010274953
Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...
Persistent link: https://www.econbiz.de/10010277401
The stylized facts suggest a negative relationship between tax progressivity and the skill premium from the early 1960s until the early 1990s, and a positive one thereafter. They also generally imply rising tax progressivity, except for the 1980s. In this paper, we ask whether optimal tax policy...
Persistent link: https://www.econbiz.de/10010280835