The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for determining the level of revenue from the fee....

Using data from approximately ninety countries, the author shows that the more a state taxes the rich as a percentage of GDP, the more it protects property rights; and the more it taxes the poor, the more it provides basic public services. There is no evidence that states gouge the rich to...

Business dynamism has been linked to innovation and employment creation, yet there is little empirical research on the relationship between business taxation and business operations births and deaths. Using several identification strategies taking into account the potential endogeneity between...