When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed …

policy can effectively be implemented in practice. While, in principle, variable taxes could improve welfare in some cases …-tax break is in a better footing to boost consumption and welfare than an income-tax break. A hike in consumption taxes can also …. However, variable taxes are subject to serious implementation problems fettering their use …

To fulfill their tasks, governments rely on public expenditures and taxes. Both influence the incentives and shape the … expenditures and taxes as well as the fiscal stance seem to have some effect in the short run, their long-run implications cannot …

that "illegals do not pay taxes" and demonstrates with facts, data, and law, that undocumented immigrants not only pay … billions of dollars in taxes every year, but given their demographic profile are likely to pay taxes at a higher effective tax …

Soda taxes are meant to improve public health outcomes insofar as they curb consumption of sugary beverages and thus … the effects of soda taxes on consumption and price by volume and sugar content. I find that sugar intake fell as a …

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially …