Soda taxes are meant to improve public health outcomes insofar as they curb consumption of sugary beverages and thus …

tax as an ad valorem tax on room price and assessing optimal tax rates accordingly to their incidence on the price of the …

The U.S. Social Security levy is widely used by economists to illustrate the irrelevance of legal tax incidence for … economic incidence. However, the levy's magnitude in conjunction with an asymmetry in the U.S. federal income tax code make the … levy's legal incidence highly relevant for its economic incidence. The legal incidence of the social security levy is …

burden households. We also study the implications of the financial sector's exemption from value added taxation (VAT). Main … results are that an increased taxation of the banks' profits goes together with a larger financial sector, as measured by the …

burden households. We also study the implications of the financial sector’s exemption from value added taxation (VAT). Main … results are that an increased taxation of the banks’ profits goes together with a larger financial sector, as measured by the …

Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large …