labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax …

This paper develops a dynamic general equilibrium model to assess the effects oftemporary business tax cuts. First, the … analysis extends the Ricardian equivalence result toan environment with production and establishes that a temporary tax cut … financed by afuture tax-increase has no real effect if the tax is lump-sum and capital markets areperfect. Second, it shows …

the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C …

This paper studies the impact of tax-based consolidations on reelection outcomes. Using a granular database of tax …-based consolidations for a panel of 10 OECD countries over the last 40 years, we find that tax reforms are politically costly but some … reforms are costlier than others. Measures aimed primarily at reducing existing deficits and debt are costlier than tax …

looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit … shifting changes-and theoretically most likely reduces-the cost of capital. Tax competition, even over real capital, is … affected, because a permissive attitude toward profit shifting can be seen as a selective tax reduction for multinationals …

We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and … characterized by low income tax rates and strong financial secrecy …

transparency and improving government effectiveness, as well as improving tax compliance, automating procedures, and promoting …

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax … system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In … this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts …

Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this … question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and … unlike the few existing tax diversification indices, which are constructed only at the state level for the US, is computed at …