Using data from the California primary market, we find that on average Build America Bonds (BABs) have after-subsidy … implied tax rate for the marginal municipal bond investor is 25%, which is also the neutral subsidy rate at which municipal … by the same issuers on the same dates suggests a comparable implied tax rate and net after-subsidy savings of about 65 …

prevailing view is that such deductibility is a subsidy causing substantial distortions and should be phased out. Perhaps because … results of my inquiry suggest that such tax deductibility is not a subsidy either in the case of corporate debt interest or …

intended to lower the price of monetary donation. Standard economic theory predicts that the two schemes will have the same …

participant of this market gets a tax subsidy since premiums are excluded from taxable income. However, people have different … receive implicit cross-subsidies from low-risk individuals. In this paper we explore several ways to reform the tax subsidy by … subsidy leads to the unraveling of the employer-based pool, there is still room for substantial savings by targeting the tax …

In many developed countries, the most significant housing subsidy programs are funded by tax expenditures rather than … direct appropriations. Beyond the subsidy to homeownership under the personal income tax, the U.S. tax code provides …

understanding to define, measure and evaluate fossil-fuel energy subsidies for the success of the subsidy reform. Otherwise, this … identifying and evaluating individual countries’ fossil-fuel subsidy policies. The OECD collects and assembles the information …

merger with or acquisition of an entity active in the EU will be hardly doable. Unlike EU state aid rules (and WTO subsidy …