Unprecedented measures imposed or recommended by governments, including travel restrictions and curtailment of business operations, have been in effect in most jurisdictions in various forms and stages during most of 2020 due to the COVID-19 pandemic and this situation continues in 2021. This...

Globalization and technological advancements have contributed to one of the more serious issues in the United States – offshore tax evasion. While it is difficult to estimate the exact amount of revenue losses from offshore tax schemes, the U.S. loses approximately $100 billion per year from...

We analyze the impact of a tax on sweetened beverages using a unique dataset of prices, quantities sold, and nutritional information across several thousand taxed and untaxed beverages for a large set of stores in Philadelphia and its surrounding area. We find the tax is passed through at an...