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Taxing Bankrupts
Oei, Shu-Yi - 2016
When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts should be awarded priority. Insofar as bankruptcy...
Persistent link: https://www.econbiz.de/10013007198
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2019
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012866041
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2020
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012852942
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2020
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012852953
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Inferring tax compliance from pass-through : evidence from Airbnb tax enforcement agreements
Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - 2019
is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
Persistent link: https://www.econbiz.de/10012033218
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Tax elasticity of border sales : a meta-analysis
Dat Huynh; Sokolova, Anna; Tosun, Mehmet Serkan - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10013358951
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Indirect taxation in vertical oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream … increase is more likely to be welfare reducing. We also demonstrate that downstream and upstream taxation are equivalent in the … downstream. -- Specific tax ; ad valorem tax ; value-added tax ; tax incidence ; tax efficiency ; indirect taxation ; imperfect …
Persistent link: https://www.econbiz.de/10003818019
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Should utility-reducing media advertising be taxed?
Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, … - 2009
Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...
Persistent link: https://www.econbiz.de/10003820002
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Taxation in digital media markets
Kind, Hans Jarle; Köthenbürger, Marko - 2016
Digital media goods and digital media platforms exhibit cost structures and network effects that imply that price and quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For instance, in most European countries and US states,...
Persistent link: https://www.econbiz.de/10011566482
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Boring banks and taxes
Aigner, Rafael Christian; Bierbrauer, Felix - 2015
burden households. We also study the implications of the financial sector's exemption from value added taxation (VAT). Main … results are that an increased taxation of the banks' profits goes together with a larger financial sector, as measured by the …
Persistent link: https://www.econbiz.de/10010508592