$2.56 billion more than the $4.79 billion they raise in tax revenues. These taxes are raised from wireless consumers and … taxes. Prospective taxes will impose an efficiency loss of $0.72-$1.14 per additional dollar of tax revenue raised …

We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U … initial increase in local tax rates. A significant negative impact (current period) effect of a balanced budget increase in … city property tax rates on city property base is interpreted as a capitalization effect and suggests that marginal …

examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income. Using data … from 1986 corporate tax returns, we investigate the extent to which U.S. corporations structure and coordinate remittances … of income from their foreign subsidiaries to reduce their U.S. and foreign tax liabilities. In contrast to previous work …

downturn or the slow recovery. These studies include only one type of capital taxation: a business profits tax. The … increased tax on corporate dividends …

We provide empirical evidence on the dynamics effects of tax liability changes in the United States. We distinguish … between surprise and anticipated tax changes using a timing-convention. We document that pre-announced but not yet implemented … tax cuts give rise to contractions in output, investment and hours worked while real wages increase. In contrast, there …

reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes the extent to which … tax deferral and other policies inefficiently subsidize U.S. direct investment abroad. Investments are dynamically …

projected higher tax rates, leaving the growth-adjusted welfare of future generations higher than that of current generations …

This paper derives and estimates models of nonresidential investment behavior in which current and future tax … method for assessing the impact of tax policy on the volatility of investment when such policy is endogenous. Illustrative … calculations using this technique, based on the paper's empirical estimates, suggest that tax policy has not served to stabilize …

One of the important changes of the 1986 tax reform for U.S. multinationals is related to the allocation of interest … marginal cost of U.S. debt by about 38 percent for firms with excess foreign tax credits. Our empirical tests suggest that … allocate interest expense has a significant impact on the effective tax rate faced by U.S. multinationals. For U.S. domestic …

The analysis presented in this paper shows that u.s. tax policy can have significant effects on u.s. direct investment … measures of the u.s. net rate of return and the cost of funds. The evidence shows that u.s. tax policy toward domestic …