$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 … increase in city property tax rates on city property tax base is interpreted as a capitalization effect and suggests that … marginal increases in tax-financed city spending do not provide positive net benefits to property owners. Estimates of the …

In theory, the U.S. tax system aims to attribute and tax all business income to individuals. But the tax treatment of …We integrate a wide variety of tax data to document the large long-run changes in the structure of business income and … income tax returns has improved over time, a fact that has implications for measuring and understanding the income …

power - within cohorts, b) assess fiscal progressivity within cohorts, c) calculate marginal remaining lifetime net tax … rates, taking into account all major federal and state tax and transfer policies, d) evaluate the ability of current income … to correctly classify households as rich, middle class, and poor, e) determine whether current-year average net tax rates …

In 2021, the U.S. Congress temporarily expanded the Earned Income Tax Credit for workers without a qualifying child …

documenting the strong labor supply disincentives for secondary earners of the U.S. tax system and by using variations from the … Bush Tax Cuts to assess their effects on intra-household specialization. We then develop a lifecycle model incorporating … assortative mating. After estimating and validating the model with various datasets, we evaluate four tax systems: a U …

effect of an SSB tax on the consumption and BMI of youth in Mauritius, an island nation in the Indian Ocean, which we compare … to Maldives, another island nation in the Indian Ocean which did not implement an SSB tax during the time of our data …. Results of difference-in-differences models indicate that the tax in Mauritius had no detectable impact on the consumption of …

This paper explores the implications of tax rate uncertainty, identifying circumstances in which revenue-neutral tax … heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier … expected tax burdens on less responsive taxpayers. And while efficient tax uncertainty enables governments to reduce average …

The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk … managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset …

We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally … their growth performance. In our model, the effects of taxation on growth are highly non-linear. Low or moderate tax rates … have a very small impact on long-run growth rates. But as tax rates rise, their negative impact on growth rises …