This paper studies the effects of globalization on the ability of governments to generate tax revenues for the … tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as …, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges …

If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax … 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 …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises. …

a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … tax and transfer policies. To that end, we develop a stochastic, overlapping generations (OLG) model with tenure choice …. The model is calibrated to Germany featuring German statutory public pension and dual income tax systems, and then applied …

of the disruption in production that started in China and then quickly spread across the world. We find that the COVID-19 … shock has a considerable impact on most economies in the world, especially when a share of the labor force is quarantined …