Results 1 to 10 of about 82,363 (41)
Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
The American Economic Review, 2021 We compare two approaches to increasing tax revenue: tax administration and tax rates. We show that when Indonesia moved top regional firms into “medium taxpayer offices,” with high staff-to-taxpayer ratios, tax revenue more than doubled.
M. Basri +3 more
semanticscholar +1 more source
How Merchant Towns Shaped Parliaments: From the Norman Conquest of England to the Great Reform Act
The American Economic Review, 2022 We study the emergence of urban self-governance in the late medieval period. We focus on England after the Norman Conquest of 1066, building a novel comprehensive dataset of 554 medieval towns.
Charles Angelucci +2 more
semanticscholar +1 more source
The Rise of Pass-Throughs and the Decline of the Labor Share
Social Science Research Network, 2021 We study the coevolution of the fall in the US corporate-sector labor share and the rise of business activity in tax-preferred pass-throughs. We find that reallocating activity to the form it would have taken prior to the Tax Reform Act of 1986 accounts ...
Matthew G. Smith +3 more
semanticscholar +1 more source
Ghosting the Tax Authority: Fake Firms and Tax Fraud
Social Science Research Network, 2022 An important but poorly understood form of firm tax evasion arises from “ghost firms”—fake firms that issue fraudulent receipts so that their clients can claim false deductions.
Paul Carrillo +3 more
semanticscholar +1 more source
O perfil da tipicidade no direito tributário brasileiro: tipicidade aberta ou fechada?
Economic Analysis of Law Review, 2023 This article aims to answer, albeit provisionally, whether the Brazilian Tax Law supports a principle that demands an exhaustive list of all elements to calculate a tax in a law voted by the parliament or if some elements could be fixed by the Executive ...
João Maria Pegado Medeiros
semanticscholar +1 more source
The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment
The American Economic Review, 2019 In 2001, Norwegian tax records became easily accessible online, allowing everyone in the country to observe the incomes of everyone else. According to the income comparisons model, this change in transparency can widen the gap in well-being between ...
Ricardo Perez-Truglia
semanticscholar +1 more source
Gini and Optimal Income Taxation by Rank
Social Science Research Network, 2022 We solve the nonlinear income tax program for rank-dependent social welfare functions, expressing the trade-off between size and inequality using the Gini and related families of positional indices.
Laurent Simula, A. Trannoy
semanticscholar +1 more source
Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy
LSE Public Policy Review, 2022 This paper reviews recent research on tax evasion by high-income, high-wealth individuals and attempts to draw out some lessons for policymaking. We review the key concepts around tax evasion, and we summarize the key insights from economic studies of ...
Daniel H. Reck, Jeanne Bomare
semanticscholar +1 more source
Dividend Taxation and Firm Performance with Heterogeneous Payout Responses
Social Science Research Network, 2022 We analyze the performance of firms that were differentially affected by an unexpected tax on dividends before the global financial crisis. We use exogenous policy variation for firms with different legal statuses and financial year-end dates to ...
Katarzyna Bilicka +2 more
semanticscholar +1 more source
Effectiveness of Fiscal Incentives for R&D: Quasi-experimental Evidence
American Economic Journal: Economic Policy, 2019 We exploit a 2008 UK policy reform that increased the tax incentives for R&D in medium-sized enterprises relative to large ones, to overcome the endogeneity of exposure to such tax credits. We estimate a difference-in-difference design on the universe of
Irem Guceri, L. Liu
semanticscholar +1 more source