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3by Gabriel Zucman Published in The Journal of economic perspectives (01.10.2014)“...This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20...”
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5“...We develop and describe a new measure of long-run corporate tax avoidance that is based on the ability to pay a low amount of cash taxes per dollar of pre-tax...”
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6by Henrik Jacobsen Kleven Martin B. Knudsen Claus Thustrup Kreiner Søren Pedersen Emmanuel Saez Published in Econometrica (01.05.2011)“...This paper analyzes a tax enforcement field experiment in Denmark. In the base year, a stratified and representative sample of over 40,000 individual income...”
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8by Amenta, Edwin“...When Movements Matter accounts for the origins of Social Security as we know it. The book tells the overlooked story of the Townsend Plan--a political...”
[2020]
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9by Olson, Kristi A“...The task -- The fair division of resources -- The labor auction thought experiment -- The solidarity solution -- Dworkin's hypothetical underemployment...”
[2020]
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10by Emmanuel Saez Published in The Quarterly journal of economics (01.08.2002)“...This paper analyzes optimal income transfers for low incomes. Labor supply responses are modeled along the intensive margin (intensity of work on the job) and...”
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11“...Abstract This paper combines income tax returns with macroeconomic household balance sheets to estimate the distribution of wealth in the United States since...”
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13by Towery, Erin M Published in The Accounting review (01.09.2017)“...ABSTRACT This study exploits the implementation of IRS Schedule UTP to examine how linking tax return disclosures to financial reporting for income taxes...”
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14by Grahame R. Dowling Published in Journal of business ethics (01.09.2014)“...In contrast to many aspects of the social responsibility of business, CSR scholarship has been largely silent on the issue of the payment of corporate tax...”
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15by Jennifer Sykes Katrin Križ Kathryn Edin Sarah Halpern-Meekin Published in American sociological review (01.04.2015)“...Money has meaning that shapes its uses and social significance, including the monies low-income families draw on for survival: wages, welfare, and the Earned...”
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16“...State fiscal policy frequently focuses on stimulating a healthy business environment with the assumption that this is linked with long-term economic growth...”
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17by Artavanis, Nikolaos Morse, Adair Tsoutsoura, Margarita Published in The Quarterly journal of economics (01.05.2016)“...Abstract We document that in semiformal economies, banks lend to tax-evading individuals based on the bank’s assessment of the individual’s true income. This...”
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18by Markowitz, Sara Komro, Kelli A Livingston, Melvin D Lenhart, Otto Wagenaar, Alexander C Published in Social science & medicine (1982) (01.12.2017)“...The purpose of this paper is to investigate the effects of state-level Earned Income Tax Credit (EITC) laws in the U.S. on maternal health behaviors and infant...”
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19“...We use nearly 500 shifts in statutory corporate and personal income tax rates as natural experiments to assess the effect of corporate and personal taxes on...”
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20by Jens Matthias Arnold Bert Brys Christopher Heady Åsa Johansson Cyrille Schwellnus Laura Vartia Published in The Economic journal (London) (01.02.2011)“...This article identifies tax policy that both speeds recovery from the current economic crisis and contributes to long-run growth. This is a challenge because...”