In this paper I theoretically show that if the self-employed evade income taxes, then the choice of being self … taxes. This extensive margin of adjustment - between employment and self-employment - should be taken into account when …

meetings, as well as higher taxes to the top 1% and more regulation. We also study how these effects change when subjects are … businesspeople. In the other, meetings are forbidden, business legitimacy is low, and people set high taxes to punish the …

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …