Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax and payroll taxes. For the income tax, attempts are often made to reduce the compliance and administrative costs of the tax by using presumptive, or simplified,...

Globalization is thought to reduce the ability of governments to collect taxes. If labor and capital can move between jurisdictions, then attempts to tax these factors will lead to a "vanishing taxpayer" as factors flee from high- to low-tax regions. More broadly, globalization suggests that...

Most studies of student migration focus on interstate migration of college students, largely because the aggregate data typically used are limited in geographic specificity to states. However, interstate migration is only a small part of the total student migration. Public institutions generally...

This paper examines citizens? attitudes toward paying taxes ? what is sometimes termed their ?tax morale?, or the intrinsic motivation to pay taxes ? focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...