own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal … tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …) tax morale and fairness and (6) money illusion, perceived inflation and fiscal drag. The literature discussed contains …

corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home … countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty … payments, and research and development. National governments that tax the profits of international firms face important …

highly public lives, with some achieving superstar status. Despite growing inequality, billionaires face effective tax rates …