We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and … application. Our welfare analysis shows that the marginal excess burden of taxation is very sensitive to the estimated love …-of-variety, which can overturn classical results on the desirability of ad valorem versus specific taxation …

The Tax Cut and Jobs Act of 2017 (TCJA) made significant changes to corporate and personal federal income taxation …

We challenge the "OECD view" (Arnold et al. 2011) according to which a shift from direct to indirect taxation is … composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same …

This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …

Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate … tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes …