In this paper, the author argues that democracies increase tax revenues, based on the hypothesis that democracies … a country’s political system and its tax choices. Using a 2SLS fixed effects model the author finds that democratization …

In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues … taxes, due to increased compliance of taxpayers and also because there is a diffusion of tax measures between neighboring … taxes and tax ratio. …

This essay makes a proposal that might be controversial among tax scholars even if it is non-controversial to those … shaped by, historical and contemporary domestic policy decisions. As a result, tax law scholars must seek a broad framework … for understanding the rapid changes that are taking place in tax policy and politics. Our aim in this essay is to further …

tax country to a lower tax country. Self-made billionaires are more likely to move to countries with larger market sizes …

Existing studies of entrepreneurship focus on entrepreneurs whose individual contribution to wealth creation is … typically trivial: self-employed persons. This paper investigates entrepreneurs whose individual contribution to wealth creation …

tax country to a lower tax country. Self-made billionaires are more likely to move to countries with larger market sizes …

-economic tool could be used to achieve these aims via tax holidays, tax incentives, law tax tariffs, widening the tax base to …

declines in support ratios, but also very substantial increases in productivity and per capita income by raising investment in … physical and human capital. Longer life, lower fertility, and population aging all raise the demand for wealth needed to …, increased capital per worker may not occur if the increased demand for wealth is satisfied by increased familial or public …

This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a … that a higher tax morale and a higher institutional quality lead to a smaller shadow economy. …