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Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains
Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023
The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...
Persistent link: https://www.econbiz.de/10014247994
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Spillovers from tax shocks to the euro area
Mierzwa, Sascha - 2021 - This version: 07 September 2021
I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United Kingdom to 11 Eurozone countries for the period 1980Q1-2018Q4 employing Local Projections (Jordà, 2005). In general, I find spillovers from US tax legislation to have the...
Persistent link: https://www.econbiz.de/10012649097
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The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis
Hinchliffe, Sarah - 2014
This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...
Persistent link: https://www.econbiz.de/10013065662
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Unintended Consequences : How U.S. Tax Law Encourages Investment in Offshore Tax Havens
Miller, David S. - 2011
The Internal Revenue Code is riddled with features that allow U.S. taxpayers to reduce their federal tax liability by operating through tax haven companies. Some of these provisions are historic anomalies. Others are better understood as inadvertent loopholes than considered legislative grace....
Persistent link: https://www.econbiz.de/10014190764
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US International Taxation in Comparison with Other Regulatory Regimes
Wu, Alexander - 2014
This article proposes that U.S. international tax policy analysis must take into account non-tax regulation, which is … begins with the insight that taxation and regulation are in some sense substitutes. In light of the substitutability of … taxation and regulation, the article asks why U.S. international taxation diverges from U.S. international regulation …
Persistent link: https://www.econbiz.de/10013062715
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U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Kopp, Emanuel - 2019
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S....
Persistent link: https://www.econbiz.de/10012866908
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Legislative tax announcements and GDP : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 08 October 2021
We study the announcement effect of legislated tax changes on GDP in the US, Germany, and the UK. Using, as the shock of interest, narratively identified information (Romer & Romer, 2009) about future tax changes at the quarter of their introduction to the legislative body, we analyse the...
Persistent link: https://www.econbiz.de/10012649099
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Diffusion in Direct Democracy : The Effect of Political Information on Proposals for Tax and Expenditure Limits in the U.S. States
Seljan, Ellen - 2012
Many theories of policy diffusion contend that the flow of information is the driving force in the diffusion process. Prior scholarship has identified at least two types of information: information about policy and information about political viability. Few empirical approaches have been able to...
Persistent link: https://www.econbiz.de/10012712537
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Is a Tax Amnesty a Good Fiscal Policy? A Review of State Experience in the USA
Luitel, Hari - 2015
During and immediately after the recessions of 2001 and 2007-2009, tax amnesties in the American states rebounded in popularity. Is a tax amnesty a good fiscal policy? To address this question, we review the experience of US state tax amnesty between 1982-2012 and identify the literature that...
Persistent link: https://www.econbiz.de/10013035839
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy in the Past 70 Years
Robinson, Sarah; Tazhitdinova, Alisa - 2022
We study U.S. state tax rules over the past 70 years to shed light on the determinants of U.S. state tax policy, generating three key results. First, we show that long-term tax trends are not consistent with Tiebout sorting and race-to-the-bottom competition models. Second, we document evidence...
Persistent link: https://www.econbiz.de/10013295994