. In this paper we show that a reduction in trade barriers lowers equilibrium corporate taxes under SA, but leads to higher … taxes under FA. From a welfare point of view the choice of tax principle is shown to depend on the degree of economic …

theoretical void by solving in closed-form a dynamic tradeoff theoretic model in which corporate taxes follow a Markov process … with very long regimes (one decade), under plausible parameterizations, the true underlying theory -- that taxes matter …

amount of taxes paid by those self-employed taxpayers who choose to fill taxes in the complex regime. Our methodology employs … transition into the complex regime tend to pay less in taxes. This pattern holds across various bunching windows and is … they help taxpayers better navigate tax deductions and benefits, leading individuals to pay zero taxes. …