We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax … allocated the revenue generated by its own alumni. In addition, we demonstrate how a budget-balancing graduate tax would …

Barriers to outsourcing that are being currently implemented in the US effectively tax its companies who "export" jobs … oligopolistic context. We find that while an outsourcing tax favors domestic workers by causing firms to switch to a greater use of … effects, which inform us about the conditions under which such a tax achieves its stated objective. Next, we consider the …

Portugal introduced a sugar-sweetened beverages (SSB) tax in 2017. This study uses unique administrative accounting … comparison group, to assess the causal impacts of the tax on multiple firm-level outcomes. We find a 6.8% average decrease in … domestic SSB sales, vis-à-vis bottled water. The soda tax hindered SSB firms' financial health, namely net income, ability to …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … tax policy effect aggravated income inequality by increasing the income share of the top 20% in contrast to the middle … class' share. The tax policy effect accounts for up to 29% of the total change in inequality; its contribution increases up …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …