from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …

characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …

This paper analyses the effects of taxation in New Keynesian economics. The results show that taxes contribute to price …

is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …