Results 1 to 10 of about 9,341,786 (69)
Reform State Taxes to Increase Productivity
, 2020 A larger and more productive economy would facilitate the reduction of COVID‐19 government deficits and their future repayment. Reform of state taxes is among the low‐hanging fruit to include in a broad supply‐side agenda to increase national ...
J. Freebairn
semanticscholar +1 more source
A simple mechanism leading to first-order phase transitions in a model of tax evasion [PDF]
Int. J. Mod. Phys. C 33, 2250075 (2022), 2021 In this work we study a dynamics of tax evasion. We considered a fully-connected population divided in three compartments, namely honest tax payers, tax evaders and susceptibles, a class that is composed by honest tax payers that can become evaders. We consider a contagion model where the transitions among the compartments are governed by probabilities.
arxiv +1 more source
On the Potential and Limitations of Few-Shot In-Context Learning to Generate Metamorphic Specifications for Tax Preparation Software [PDF]
, 2023 Due to the ever-increasing complexity of income tax laws in the United States, the number of US taxpayers filing their taxes using tax preparation software (henceforth, tax software) continues to increase. According to the U.S. Internal Revenue Service (IRS), in FY22, nearly 50% of taxpayers filed their individual income taxes using tax software. Given
arxiv +1 more source
State Taxes and Spatial Misallocation
The Review of Economic Studies, 2015 We study state taxes as a potential source of spatial misallocation in the United States. We build a spatial general-equilibrium framework that incorporates salient features of the U.S.
Pablo D. Fajgelbaum +3 more
semanticscholar +1 more source
PLoS ONE, 2014 Background Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear ...
D. Taber +3 more
semanticscholar +1 more source
Erosion of State Alcohol Excise Taxes in the United States.
Journal of Studies on Alcohol and Drugs, 2018 OBJECTIVE In the United States, excessive alcohol consumption is responsible for 88,000 deaths annually and cost $249 billion, or $2.05 per drink, in 2010. Specific excise taxes, the predominant form of alcohol taxation in the United States, are based on
T. Naimi +3 more
semanticscholar +1 more source
The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists
, 2015 Using data on the universe of U.S. patents filed between 1976 and 2010, we quantify how sensitive is migration by star scientist to changes in personal and business tax differentials across states.
E. Moretti, Daniel J. Wilson
semanticscholar +1 more source
The political economy of big data leaks: Uncovering the skeleton of tax evasion [PDF]
, 2022 After the leak of 11.5 million documents from the Panamanian corporation Mossack Fonseca, an intricate network of offshore business entities has been revealed. The emerging picture is that of legal entities, either individuals or companies, involved in offshore activities and transactions with several tax havens simultaneously which establish ...
arxiv +1 more source
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
, 2016 In simple models, the incidence of a tax is independent of the identity of the remitting party. We illustrate that this prediction fails to hold if opportunities for evasion differ across economic agents.
W. Kopczuk +3 more
semanticscholar +1 more source
Quantifying the Role of Federal and State Taxes in Mitigating Wage Inequality
, 2012 Wage inequality has risen dramatically in the United States since at least 1980. This paper quantifies the role that the tax policies of the federal and state governments have played in mitigating wage inequality.
Daniel H. Cooper, Byron Lutz, M. Palumbo
semanticscholar +1 more source