Capital gains revenue estimates rely on a long history of research empirically estimating the tax elasticity of capital gains realizations. These elasticity estimates have varied from zero to well over 3 in absolute value depending on numerous factors, such as the time frame studied, the type of...

Niels Kleis Frederiksen examines the effects of the broad reductions in the labour income taxation undertaken in many industrialised countries in order to enhance labour force participation. He aims at evaluating whether these tax cuts are likely to lead to supply side adjustments which can...

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...