an online experiment with 522 participants, we compare responses to reforms that replace a progressive tax system with a … tax system, but does not decline when progressivity is introduced. This increase in labor provision occurs only when the …

that a generalized minimum tax system we propose would outperform other dual regime systems under most parameter values …

Source-based taxation and the arm’s length standard have been foundational elements of the international tax system for … international tax system. Under this proposed hybrid system, the long-standing profit allocation rules would be applied in the first … digitalized platform firms, and, by extension, it would not stabilize the international tax system. The author argues that source …

This paper examines whether improvements in a firm's tax system impose positive spillover effects on its accounting … tax system improvements to accounting information quality, offering empirical support for the Tax-paying Credit Rating …

This study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 …