Every year over 20 states offer sales tax holidays (STHs) on specific items like clothes, shoes and other items to … spending response to these holidays. Using a diff-in-diff methodology, we find that STHs increase overall daily spending by 8 …%, with large percentage increases in spending on children's clothes and shoes of 193% and 98% respectively. Consumers with …

long-run elasticity that governs the revenue-maximizing capital tax rate. …

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … explaining variable of tax morale. Furthermore we find empirical evidence that tax morale and benefit morale have different …

Federal Constitution-the regulation, through a Complementary Law, of the Tax on Large Fortunes (Imposto sobre Grandes Fortunas …-IGF). In the current scenario, with the country facing a second consecutive annual decrease in tax revenue, the subject of the … mechanism for a possible increase in the tax burden, so that this increased burden would not fall exclusively on the poorest …

The evaluation of a tax system - that is, the set of legal rules that governs the exercise of authoritative rule by … various government entities in the form of tax collection in the country - is notoriously controversial in Brazil, as … elsewhere. The tax system plays a central role in a modern economy, insofar as it affects a country's economic growth and …

function that pulls government activity toward levels prescribed by a fiscal policy rule. Subcategories of government spending …

debt from resulting in a high tax burden, a government default, or inflation. The second objective is to show that …