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Options for taxing financial supplies in value added tax : EU VAT and Australian GST models compared
Feria, Rita de la; Walpole, Michael - 2008
Persistent link: https://www.econbiz.de/10003846842
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Job creation tax credits, fiscal foresight, and job growth : evidence from U.S. states
Chirinko, Robert S.; Wilson, Daniel J. - 2016
This paper studies the effects of job creation tax credits (JCTCs) enacted by U.S. states between 1990 and 2007 to gain insights about fiscal foresight (alterations of current behavior by forwardlooking agents in anticipation of future policy changes). Nearly half of the states adopted JCTCs...
Persistent link: https://www.econbiz.de/10011432544
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Taxing billionaires : estate taxes and the geographical location of the ultra-wealthy
Moretti, Enrico; Wilson, Daniel J. - 2019
We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and … sensitive to state estate taxes. We then estimate the effect of billionaire deaths on state tax revenues. We find a sharp …
Persistent link: https://www.econbiz.de/10012131261
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Taxing billionaires : estate taxes and the geographical location of the ultra-wealthy
Moretti, Enrico; Wilson, Daniel J. - 2019
Persistent link: https://www.econbiz.de/10012123507
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Taxing billionaires : estate taxes and the geographical location of the ultra-wealthy
Moretti, Enrico; Wilson, Daniel J. - 2019
We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and … sensitive to state estate taxes. We then estimate the effect of billionaire deaths on state tax revenues. We find a sharp …
Persistent link: https://www.econbiz.de/10012126747
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Blueprint for reform of VAT rates in Europe
Feria, Rita de la - 2014
Persistent link: https://www.econbiz.de/10010433321
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Opting for opting-in? : an evaluation of the commission's proposals for reforming VAT for financial services
Feria, Rita de la; Lockwood, Ben - 2009
Persistent link: https://www.econbiz.de/10003854317
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How far are we from the slippery slope? : the Laffer curve revisited
Trabandt, Mathias; Uhlig, Harald - 2009
Persistent link: https://www.econbiz.de/10003885892
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Can lower tax rates be bought? : business rent-seeking and tax competition among US States
Chirinko, Robert S.; Wilson, Daniel J. - 2010
contributions on tax policy; the economic value of a $1 business campaign contribution in terms of lower state corporate taxes is …
Persistent link: https://www.econbiz.de/10003985850
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Opting for opting-in? : an evaluation of the European Commission's proposals for reforming VAT on financial services
Feria, Rita de la; Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 31 (2010) 2, pp. 171-202
Persistent link: https://www.econbiz.de/10008653747