This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, I find exceptionally …

We use regional data for Greece between 1975–1989 to demonstrate a disproportionate allocation of public investment funds to prefectures that exhibited stronger support for the incumbent party. Our main empirical evidence comes from an …

This paper adds to the literature by examining fiscal competition and deficit financing by local governments in a developing country, China. We examine tax competition using a unique revenue source in China, land-use premiums, in a panel dataset …

Various low-tax jurisdictions including Mauritius, have been often accused of usurping the just share of taxes of other countries. Given the adverse impact on the reputation of the ‘tax havens’, the country has implemented in 2019 the economic …

This paper provides an overview of the relationship between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes …

Unmarried women face a significantly lower average federal income tax rate than unmarried men, 6.3% versus 10.9%. Some of the difference arises because women have lower income on average and the tax system is progressive. Using a non-parametric …

This paper investigates regulatory avoidance in the context of private country-by-country reporting (CbCR) introduced as part of the OECD/G20 BEPS initiative. The reporting framework requires multinational companies above a revenue threshold to …

This paper explores the consequences of automation for public finance. We find that as the automation rate increases, the government size, measured as the fiscal revenues to output ratio, declines. This is due to the substitution of traditional …

Growing foreign direct investments (FDIs) have been observed in parallel to the development of tax avoidance by multinational enterprises; however, empirical evidence indicates the asymmetric effects of trade costs on a firm’s entry decision. To …

This paper studies to what extent mobility reductions and confinement measures impact value-added tax (VAT) collection, which is an increasingly important type of fiscal revenue around the world. Using evidence across twenty nations and over time …

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax fraud.

This paper examines the mobility response of high-income households in the United States to a provision in a 2017 tax law that limited the federal deductibility of state and local taxes. The increase in the effective price of state and local taxes …

The 2017 US tax legislation—widely referred to as the Tax Cut and Jobs Act (TCJA)—fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on “Global …

There is virtually no evidence on the role of taxpayer education to improve tax compliance. We address this gap by providing the first evaluation of a taxpayer education program on compliance behavior, as well as taxpayer knowledge and …

I characterize the optimal linear commodity taxes when households differ in multiple characteristics and earn multiple incomes, in presence of an optimal non-linear tax schedule on the taxpayers’ labour incomes. The government should tax a …

Tax holidays remain essential to attract investment in Africa and, more broadly, in developing countries. However, this tax incentive must be better designed to target relevant firms or investments. Based on 2020 tax information, we compute the …

This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions …

We study the price effects of a temporary VAT reduction in Germany using a web-scraped dataset of daily prices of more than 60000 supermarket products. For causal identification, we compare the development of German prices to those in Austria. We …

The paper uses an OLG model to study the interaction between policies designed to ensure the sustainability of the pension system, i.e. child allowances and pensions policies, and grandparental childcare. We find that the rise in grandparenting …

What is the role of income polarization for explaining differentials in public funding of education? To answer this question, we provide a new theoretical modelling for the income distribution that can directly monitor income polarization. It …