What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period 1995-2019. Under the constraint of revenue-neutrality,...

Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if...

New Hampshire bills itself as a highly attractive state to individuals and businesses seeking to relocate. This claim is made in part because of its tax structure and its lack of individual income or sales taxes. Taxes have been, and continue to be, a central item of debate each election cycle...

Substantial variations in the cost of living among regions in the United States are a major impediment to achieving a fair and equitable income tax system. Geographic cost of living differences arise because of disparities in the consumption power of income in different regions. Although the...

On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...

This paper extends application of the distributional national account (DINA) method beyond historical analysis to a forward-looking policy assessment of eight topical U.S. capital income tax proposals including corporate income tax repeal, corporate integration, and a reduced form of the pending...

In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage points; these stem mostly from indirect...