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Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new “gig” work that surveys miss. Drawing on the universe of Internal Revenue Service (IRS) tax returns, we show that trends in firm-reported payments to...
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and the transfer of the revenues raised to vulnerable households. The current energy and cost-of-living crisis shows the … achieving short- and long-term policy priorities. Despite the current spikes in energy prices, carbon fiscal reforms can achieve … goals in the context of the ongoing international energy crisis. …
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I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find two reforms that raise fiscal pressure in Spain to the...
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