, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

.S. federal system in practice and that formally link the taxes employed at various levels of government (i.e.: tax deductibility …). The developed hypotheses are tested with data corresponding to the U.S. personal income taxes for the last decade. We find … that when the federal government increases taxes, there is a significant positive response of regional taxes. …

This paper examines how local governments adjust their spending, savings and taxes in response to a temporary revenue … being used primarily to increase spending (above all, current spending) and (to a lesser extent) to cut taxes. Second, we … (above all, capital), raise taxes, and allow deficits to grow. Finally, in places wit less informed voters and more contested …

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Second, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …

currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward …. Secondly, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally …