, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

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 …

emission taxes and emissions trading in qualitative and quantitative terms within a partial equilibrium framework for the EU … domestic energy or carbon taxes will abate inefficiently much while other firms within the EU ETS will benefit from lower … international emission permit prices. The same logic disproves the argument that additional national emission taxes will reduce …

.S. federal system in practice and that formally link the taxes employed at various levels of government (i.e.: tax deductibility …). The developed hypotheses are tested with data corresponding to the U.S. personal income taxes for the last decade. We find … that when the federal government increases taxes, there is a significant positive response of regional taxes. …

not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … to lower the reliance of national government om income taxes though the vertical externality, but may also tend to … equalize tax bases across countries, and so increase reliance on national income taxes though the horizontal externality. …