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3by Tejaswi Velayudhan Published in Proceedings (Conference on Taxation) (01.01.2018)“...This paper analyzes the production response to a value added tax (VAT) in the presence of evasion and a revenue-based exemption. The production response is of...”
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4by Timothy J. Goodspeed Published in Proceedings (Conference on Taxation) (01.01.2018)“...The classic arguments of Musgrave (1959) and Oates (1972) are that the redistribution and stabilization functions should be assigned to the federal level of...”
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5by Zhiyong An Published in Proceedings (Conference on Taxation) (01.01.2018)“...Many reasons can result in that the government’s and individuals’ preferences differ. We make two key contributions in this paper. First, we parameterize the...”
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6“...Rising incomes and automobile ownership encouraged widespread suburbanization and urban growth during the 1920s. These developments were facilitated by...”
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7by Mohammed Mardan Michael Stimmelmayr Published in Proceedings (Conference on Taxation) (01.01.2018)“...This paper analyzes tax competition between countries which differ in their country-speciac risk. We show that the outcome of asymmetric tax competition...”
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8“...We exploit the 1998 and 2003 constitutional amendment in Texas—allowing home equity loans and lines of credit for non-housing purposes—as natural experiments...”
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10by Elisa Casi Christoph Spengel Barbara M. B. Stage Published in Proceedings (Conference on Taxation) (01.01.2018)“...In 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion and the OECD launched...”
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11by Zachary Liscow Published in Proceedings (Conference on Taxation) (01.01.2018)“...The standard approach in law and economics is to ignore lay moral commitments to fairness and instead focus on adopting efficient policies to maximize the size...”
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12by Divya Singh Published in Proceedings (Conference on Taxation) (01.01.2018)“...This paper investigates whether tax evasion creates incentives among firms to reorganize their production. Value Added Tax (VAT) is the world’s most popular...”
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13by Jane Z. Song Published in Proceedings (Conference on Taxation) (01.01.2018)“...In December 2017, Congress enacted the Tax Cut and Jobs Act (TCJA), which attempted to reduce incentives for U.S. multinational firms to invest overseas. I...”
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15by Julian Atanassov Vineet Bhagwat Xiaoding Liu Published in Proceedings (Conference on Taxation) (01.01.2018)“...Using staggered changes in state corporate income tax rates, we document that firms are more likely to undertake an acquisition and pay cash when taxes...”
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16by Aspen Gorry R. Glenn Hubbard Aparna Mathur Published in Proceedings (Conference on Taxation) (01.01.2018)“...Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues...”
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17by Katarzyna Habu Yaxuan Qi Jing Xing Published in Proceedings (Conference on Taxation) (01.01.2018)“...This paper analyses the effects of tax incentives on the location of debt for multinational firms. Using a difference-in-differences approach, we provide...”
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18by Ioana Popovici Johanna Catherine Maclean Michael T. French Published in Proceedings (Conference on Taxation) (01.01.2018)“...We investigate whether state-specific health insurance parity laws for substance use disorder (SUD) treatment reduce traffic fatalities. Parity laws compel...”
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19by Leslie Book Published in Proceedings (Conference on Taxation) (01.01.2018)“...This paper looks at the American experience in using tax law to deliver benefits to low and moderate-wage workers. First, examining two recent court cases...”
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20by Barbara A. Butrica Nadia S. Karamcheva Published in Proceedings (Conference on Taxation) (01.01.2018)“...Informal caregiving can influence caregivers’ economic well-being if caregivers reduce their labor supply, take lower-paying jobs, or dip into their savings to...”