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This paper provides evidence from a fragile state that citizens demand more of a voice in the government when it tries to tax them. I examine a field experiment randomizing property tax collection across 356 neighborhoods of a large Congolese city. The tax campaign was the first time most...
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The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …
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We use Luxembourg Income Study data to compare the progressivity of the tax structure in the U.S. and Europe. While our study supports the arguments of other scholars that the US has more progressive taxes than the continental or social democratic countries, we also present the following...
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Since 1960, the dynamics of the aggregate hours of market work exhibit dramatic differences across industrialized countries. Before 1980, these differences seem to come from the hours worked per employee (the intensive margin). However, since 1980 a notable feature of the data is that the...
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redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …
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