This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in … data or from elsewhere, are also considered in this context. We present our thoughts on gaps in the literature and make …

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 …

find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …. -- business tax ; wage incidence ; administrative data ; local taxation …