It pays to be a tax haven. Ireland has become rich that way. Why do not all countries cut their capital taxes to get wealthy? One reason is structural. As the standard model of tax competition explains, small countries gain from competitive tax cuts while large countries suffer. Yet not all...

We map recent trends of tax policy change in developing countries and transition economies, compare them to tax trends in the advanced Western democracies and review some of the explanations offered for these trends by the contributions to this volume. We find that non-Western countries follow...

The budget crisis in Greece is only the latest illustration of the detrimental effects of tax evasion. How can governments increase tax compliance? Based on insights from behavioral economics and happiness research we conduct a laboratory experiment on framing effects on tax compliance....

Does economic globalization erase domestic policy autonomy? Globalization theorists argue that it does, globalization-skeptics counter that it doesn't. Reality, of course, is more nuanced. Analyzing tax policy in three country groups – OECD member states, tax havens, and least developed...