Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure policy. From the course home page: Course Description...

A "sales tax holiday" is a period of time, usually lasting a few days, during which state and sometimes local sales taxes are not levied on a set of goods, typically clothing, footwear, and school supplies. Prior to enacting, eliminating, or altering a tax holiday, policy-makers should...

En este documento se analiza el impacto distributivo de la elevada inflación experimentada por los consumidores en la eurozona y las medidas que los Gobiernos han implementado para compensar a los hogares en 2022. El estudio utiliza el modelo de microsimulación de impuestos y beneficios para...

Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This...

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of...

August 29, 2003. 16 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax...

August 29, 2003. 14 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax...

Phoenix and neighboring municipalities, like many in the South and West, pursued a growth strategy based on annexation in the decades after World War II. This paper explores the link between annexation and competition for tax revenues. After discussing arguments for annexation, it traces the...

"This paper was prepared for presentation at the Allied Social Sciences meetings, Chicago, August 29-31, 1978."

This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...