Results 21 to 30 of about 82,363 (41)
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Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia
American Economic Review: Insights, 2021This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures of hidden wealth as well as the threat of detection ...
Juliana Londoño-Vélez +1 more
semanticscholar +1 more source
Corporate Taxation under Weak Enforcement
American Economic Journal: Economic Policy, 2021How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase.
Pierre Bachas, Mauricio Soto
semanticscholar +1 more source
American Economic Journal: Economic Policy, 2023
This study explores the spending response to tax refunds for Earned Income Tax Credit recipients using a novel dataset combining transaction-based measures of retail spending with administrative IRS data on tax refunds.
Aditya Aladangady +7 more
semanticscholar +1 more source
This study explores the spending response to tax refunds for Earned Income Tax Credit recipients using a novel dataset combining transaction-based measures of retail spending with administrative IRS data on tax refunds.
Aditya Aladangady +7 more
semanticscholar +1 more source
A Risky Venture: Income Dynamics among Pass-Through Business Owners
American Economic Journal: Macroeconomics, 2023We employ a large panel of US income tax returns for the period 1987–2018 to extensively characterize and quantify business income risk. Our findings show business income to be much riskier than labor income.
Jason DeBacker +2 more
semanticscholar +1 more source
Implications of Tax Loss Asymmetry for Owners of S Corporations
American Economic Journal: Economic Policy, 2023We study tax loss asymmetry for S corporate owners. These owners use most losses contemporaneously, reducing the tax asymmetry compared to C corporations. However, these owners face distortions due to the progressive individual tax schedule. The value of
L. Goodman +2 more
semanticscholar +1 more source
The ATA Journal of Legal Tax Research, 2022
The cryptocurrency market has become one of the fastest growing industries in the world, with a market capitalization exceeding $2 trillion. This rapid growth has caused strains on financial systems, as well as the Internal Revenue Service.
P. Nylen, B. Huels
semanticscholar +1 more source
The cryptocurrency market has become one of the fastest growing industries in the world, with a market capitalization exceeding $2 trillion. This rapid growth has caused strains on financial systems, as well as the Internal Revenue Service.
P. Nylen, B. Huels
semanticscholar +1 more source
How Does Removing the Tax Benefits of Debt Affect Firms? Evidence from the 2017 U.S. Tax Reform
The Review of financial studiesThe impact of tax benefits of debt on firms remains an open question. The 2017 U.S. tax reform limited the tax advantage of debt for all firms except for small businesses with average sales below $25 million.
A. Sanati
semanticscholar +1 more source
Social Science Research Network
The empirical economics literature on taxation in developing countries has centered on the importance of third-party information for enforcement. Yet, while surely a long-run objective, leveraging such information remains out of reach in many developing ...
A. Jensen, Jonathan L. Weigel
semanticscholar +1 more source
The empirical economics literature on taxation in developing countries has centered on the importance of third-party information for enforcement. Yet, while surely a long-run objective, leveraging such information remains out of reach in many developing ...
A. Jensen, Jonathan L. Weigel
semanticscholar +1 more source
The ATA Journal of Legal Tax Research
IRC §6033(j), passed in 2006, requires the automatic revocation of tax-exempt organizations that fail to file annual information returns or notices for three consecutive years. Upon reviewing the relevant legal and commentary sources, this paper argues
William A. Bailey, B. Webb
semanticscholar +1 more source
IRC §6033(j), passed in 2006, requires the automatic revocation of tax-exempt organizations that fail to file annual information returns or notices for three consecutive years. Upon reviewing the relevant legal and commentary sources, this paper argues
William A. Bailey, B. Webb
semanticscholar +1 more source
The ATA Journal of Legal Tax Research
This paper investigates the impact of the Grain Glitch Fix on a Specified Cooperative’s incentive to elect Exempt Coop classification under I.R.C. §521.
William D. Terando
semanticscholar +1 more source
This paper investigates the impact of the Grain Glitch Fix on a Specified Cooperative’s incentive to elect Exempt Coop classification under I.R.C. §521.
William D. Terando
semanticscholar +1 more source