Corporate taxation has historically relied on two views of taxation: the entity view and the aggregative view. The entity view emphasizes that the corporation as a separate entity should pay taxes. The aggregative view instead views the corporation as a conduit for its shareholders and focuses...

The 2017 Tax Cuts and Jobs Act eliminated the alternative minimum tax for corporations and sharply eviscerated the alternative minimum tax for individuals. Yet recently there has been a resurgence of interest in minimum taxes both for the international tax systems and in certain domestic...

Prior research has demonstrated that the ability to express one's views or “voice” matters in social and economic interactions, but little is known of the mechanisms through which voice operates. Using an experimental approach based on the ultimatum game with the strategy method, we explore...