Results 101 to 110 of about 9,365,622 (118)

The Efficiency of State Taxes on Mobile Labour Income

, 2000
We model a federation where States levy a tax on the wage income of mobile citizens who shop between States for their preferred tax and public policy package.
J. Petchey, P. Shapiro
semanticscholar   +1 more source

Opportunities to Reform State Taxes

, 2003
This article criticises the design of current stamp duties, payroll tax, land taxes and special taxes on motor vehicles and gambling, and proposes reform options.
J. Freebairn
semanticscholar   +1 more source

Heterogeneous Taxes and Limited Risk Sharing: Evidence from Municipal Bonds

, 2020
Heterogeneity in the taxation of asset returns can create ownership clienteles. Using a simple model, we demonstrate that an important consequence of tax-induced ownership segmentation is to limit risk-sharing, creating regions of the aggregate demand ...
T. Babina, Chotibhak Jotikasthira, C. Lundblad, T. Ramadorai   +3 more
semanticscholar   +1 more source

The Tax Gradient: Do Local Sales Taxes Reduce Tax Differentials at State Borders?

, 2013
Borders create a discontinuous tax treatment of retail sales. In a Nash game, equilibrium local tax rates will be higher on the low-tax side of a border.
David R. Agrawal
semanticscholar   +1 more source

As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes

, 2012
We use a natural experiment in the form of 121 staggered changes in corporate income tax rates across U.S. states to show that tax considerations are a first-order determinant of firms' capital structure choices. Over the period 1990-2011, firms increase
Florian Heider, Alexander Ljungqvist
semanticscholar   +1 more source

Do Corporate Taxes Hinder Innovation?

, 2015
We exploit staggered changes in state-level corporate tax rates to show that an increase in taxes reduces future innovation. A variety of tests, including those based on policy discontinuity at contiguous counties straddling borders of politically ...
Abhiroop Mukherjee, Manpreet Singh, Alminas Zaldokas   +2 more
semanticscholar   +1 more source

Does Institutional Trust Increase Willingness to Pay More Taxes to Support the Welfare State?

, 2018
N. Habibov, Alex Cheung, A. Auchynnikava
semanticscholar   +1 more source

State taxes and economic growth revisited: have distortions changed?

, 2010
John A. Deskins, B. Hill
semanticscholar   +1 more source

TRADE-OFF IN GROWTH AND STABILITY IN STATE TAXES

National tax journal, 1983
F. White
semanticscholar   +1 more source

As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes

, 2014
Florian Heider, Alexander Ljungqvist
semanticscholar   +1 more source