Armed conflicts, natural disasters and infrastructure projects continue to force millions into migration. This is especially true for developing countries. After World War II, about 8 million ethnic Germans experienced a similar situation when forced to leave their homelands and settle within...

This paper studies the effect of corporate and personal taxes on innovation in the United States over the twentieth century. We use three new datasets: a panel of the universe of inventors who patent since 1920; a dataset of the employment, location and patents of firms active in R&D since 1921; and a...

The U.S. corporate income tax – and in particular the double taxation of corporate income – has long been one of the most criticized and the most stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first...

Taxes have existed in Denmark since at least as far back as the earliest surviving written sources. This paper concerns the role taxation has had on shaping Danish society alongside the development of Danish democracy