Search

Showing 14,481-14,500 of 18,273 items.

The Introduction of the Income Tax, Fiscal Capacity, and Migration: Evidence from US States

By Traviss Cassidy, Mark Dincecco, and Ugo Antonio Troiano

American Economic Journal: Economic Policy, February 2024

We evaluate how fiscal capacity and migration respond to the introduction of the individual income tax, drawing on new panel data on US states from 1900 to 2010. We find that the introduction of the income tax increased revenue per capita by 12 percent in...

Local Retail Prices, Product Variety, and Neighborhood Change

By Fernando Borraz, Felipe Carozzi, Nicolás González- Pampillón, and Leandro Zipitría

American Economic Journal: Economic Policy, February 2024

We study how local grocery markets within a city are affected by changes in housing markets. Our empirical strategy exploits a shift in the spatial distribution of construction activity induced by a large-scale, place-based tax exemption in the city of Mo...

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

[Symposium: Taxation and Developing Countries]

By Anne Brockmeyer ⓡ Giulia Mascagni ⓡ Vedanth Nair ⓡ Mazhar Waseem ⓡ Miguel Almunia

Journal of Economic Perspectives, Winter 2024

The value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable properties in theory: it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue. Yet, in many co...

Is Pay Transparency Good?

By Zoë Cullen

Journal of Economic Perspectives, Winter 2024

Countries around the world are enacting pay transparency policies to combat pay discrimination. Since 2000, 71 percent of OECD countries have done so. Most are enacting transparency horizontally, revealing pay between coworkers doing similar work within...