Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a … consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and … actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part …

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 …

that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first … part of the paper tackles the challenge of comparability of income-tax based estimates across countries and across time …. Controlling for country and year fixed effects, we find that a reduction in the marginal tax rate on wage income is associated …