debt-GDP ratios decline as the variability of revenues increases, primary balances and current expenditures follow cyclical … similar to the one observed in the data. The model mimics Mexico's GDP correlations of government purchases and the primary …

expenditures, together with better governance help explain the association between economic growth and inclusive development. High-income … is positively linked with better sustainable development outcomes. The association between fiscal consolidation and … growth as well as the sustainable development indicators, however, is not clear-cut. Jointly, more tax revenues and …

taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy … informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We propose a …

This paper analyzes the effect of and performance of foreign direct investment (FDI). sparing foreign investment income … countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to … foreign governments in the absence of tax holidays and other special abatements. Most high-income capital-exporting countries …

income, personal income, and value-added tax rates. We find that, by and large, tax policy is acyclical in industrial …

calculated high and highly variable marriage taxes materially reduce the probability of marriage particularly for low-income …

This paper constructs high-frequency and timely income distributions for the United States. We develop a methodology to … allows us to estimate economic growth by income groups, race, and gender consistent with quarterly releases of macroeconomic … pandemic, we find that all income groups recovered their pre-crisis pretax income level within 20 months of the beginning of …

certification mechanism would deliver significant gains over output-based taxation in two empirical applications: methane emissions …

burden has undergone large and frequent changes over time. We provide a brief history of the U.S. federal income tax reforms … since the 1960s, we calculate effective federal income tax rates for each wave of the Panel Study of Income Dynamics, and we … discuss how effective taxation has changed over time from 1969 to 2016. We show that most tax regimes are short-lived and that …