COMPETITION IN BUSINESS TAXES AND PUBLIC SERVICES: ARE PRODUCTION-BASED TAXES SUPERIOR TO CAPITAL TAXES?

The Relation of Happiness and Willingness to Pay Taxes: Are Happier People more Willing to Pay Taxes?

The main source of government revenue in Iran is revenue from crude oil and its products export. In the Sixth Development Plan bill, the government's emphasis on reducing the dependency of the state budget on oil and increasing the tax share to increase the tax revenue sources. The new government's approach to increasing tax revenues is a change in the taxpayers’ willingness to pay taxes in the...

Capital gains taxes on housing ¤

Recent years have seen large swings in house prices in many countries. Motivated by housing price variations, proposals for taxing capital gains (nominal or real) on housing have repeatedly been put forth. The idea seems to be that such taxes would curb the redistribution occurring between those owning houses and those trying to get into the market for owner-occupied housing. Our paper shows th...

Food Taxes: How Likely Are Likely Effects?

Business Taxes and International Competitiveness

Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as th...

Local Business Taxes _Bird_.PDF

Cynics have sometimes said that economists cannot agree about anything. An important issue on which many economists do agree, however, is that, although it is obviously convenient to collect many taxes through businesses, there is little justification for taxing business as such. In the end, all taxes impact on people in economic terms. There is little to gain and potentially much to lose by co...