, 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 …

regime, departures from the social optimum can be compensated by lower and less regressive income taxes than those obtained …

exclusive upstream supplier in the presence of a welfare maximizing government which taxes/subsidizes the product of the …

This paper provides a positive analysis of public provision of excludable public goods financed by uniform taxes or …-skewed distributions of preferences choose taxes, while a majority coalition of high and low preference individuals prefer fees when … preferences are sufficiently right-skewed. Public good provision under fees exceeds that under taxes in the latter case. …

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis … quo, changing nexus rules, states adopting information reporting, and national reforms that require firms to remit taxes … commodity taxes at destination in the U.S. …