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 …

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide … probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find … that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing …

Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various … different interpretations of the tax law. Moreover, investors generate model-specific tax uncertainty by using simplified models … that anticipate the actual tax base incorrectly. I analyze the effects of stochastic taxation on investment behavior in a …

society? How does an alternative tax policy compare to information disclosure? We develop a price theoretic model of … externalities. By randomizing product prices, we identify the optimal tax vector as an alternative policy and show that sizable …

This paper analyses the switch to an ACE or to a CBIT type of tax system starting from the present German tax system …. We show that in case an ACE type of reform is financed by an increase in the VAT and not in the profit tax, it might be … preferred to a CBIT even in the context of an open economy. Moreover, the required exogenous increase in the profit tax rate …