taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

and income taxes; (b) make wealth taxes less efficient relative to capital income taxes, at given rates of tax; (c) reduce …

use to think about income and estate taxes. To that end, I run large-scale online surveys and experiments on … to taxes: efficiency effects, distributional implications, and fairness considerations. But they also elicit broader … concerns that could influence policy views, such as misperceptions, views of government, perceived spillovers from taxes, and …

excise taxes can be attributed to greater reliance on the ad valorem tax and such instability increases with the growth of …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

US can increase tax revenues by 30% by raising labor taxes and by 6% by raising capital income taxes. For the EU-14 we …-financing. The Laffer curve in consumption taxes does not have a peak. Endogenous growth and human capital accumulation locates the … taxes always raises tax revenues …