We study the effect of taxation on entrepreneurship, taking into account both the amount of entry and the quality of … likelihood of entry into self-employment, may underestimate the adverse effect of taxation. …

We study the effect of bequests and their taxation on wealth inequality. We allow for random death and birth in a …

redistributive gains from progressive taxation. …

other countries in digital service taxation. On-going efforts by other countries on digital taxation may have an impact on … and advertisers) as well as scale economies and earn location-specific rents, which is one basis for DST taxation. Given … these traits of 2-sided digital markets, traditional outcomes of taxation in one-sided market models may not apply. The …

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 …

This paper studies the effects of income taxation on entrepreneurship, empirically and in a structural macro model with … taxation has a strong negative impact on entrepreneurial activity across time and space. A one percentage point increase in the … explain this relationship and to evaluate the impact of taxation on output and welfare, we develop a life-cycle, incomplete …