, while these initiatives help catch willful tax cheats, they have also adversely affected immigrants, Americans living abroad …, and “accidental Americans.” This Article critiques the United States' offshore tax enforcement initiatives, such as the … Foreign Account Tax Compliant Act and the Internal Revenue Service's offshore voluntary disclosure programs. It argues that …

Key parameters for the modeling of public finances are tax revenue elasticities with respect to tax bases. Yet the … existing studies estimating these elasticities for emerging countries disregard the effects of tax reforms on tax revenue … reforms and estimate both short- and long-run tax revenue elasticities. Our results suggest that the long-run elasticities are …

Technology and digitalization are transforming economic activity, but tax policies are lagging behind. The development … effects of taxation will become more severe and that tax bases will erode. As factors of production are becoming more fluid … and mobile, multinational corporations have been able to shift their profits to low-tax jurisdictions, so called base …

the experience of 34 OECD countries over 1980-2014 to assess the effects of changes in the tax structure on the long … while keeping government size constant typically lift long-term output per capita when they involve cuts in the labour tax …-income effects of revenue-neutral reductions in labour tax wedges are broadly in line with intuition: the relative position of those …

over the last several years, with countries around the world designing tax measures to target the so-called “digital … argues that, despite the many differences between the dozens of digital tax measures proposed or implemented over the past … the current international tax system, which was designed in the 1920s under the auspices of the League of Nations, is …

Technology and digitalization are transforming economic activity, but tax policies are lagging behind. The development … effects of taxation will become more severe and that tax bases will erode. As factors of production are becoming more fluid … and mobile, multinational corporations have been able to shift their profits to low-tax jurisdictions, so called base …

tax return audit probability for SMEs is associated with greater commercial lending growth for regionally focused banks …We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement … change to tax enforcement at the district level. Further results show that tax enforcement's impact on SME informational …

tax return audit probability for SMEs is associated with greater commercial lending growth for regionally focused banks … association: The impact of tax auditing on bank lending is stronger for banks facing greater informational disadvantages and in …We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement …