Tax Interdependence in American States

Tax Compliance and Firms' Strategic Interdependence

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of rms. We examine the impact of alternative audit rules on receipts from a tax on pro ts in the context of strategic interdependence of rms. In the market rms may compete in terms of either output or price. The enforcement policy can have an e ect on rms' behaviour in two dimensions { their mar...

The political economy of tax laws in the U.S. states

This paper contributes to recent work in political economy and public finance that focuses on how details of the tax code, rather than tax rates, are used to implement redistributive fiscal policies. I use tools from natural language processing to construct a high-dimensional representation of tax code changes from the text of 1.6 million statutes enacted by state legislatures since 1963. A dat...

TAX SYSTEM – A BRIEF COMPARISON BETWEEN BRAZILIAN AND AMERICAN TAX SYSTEMS Roberto

The Value-Added Tax: A New Tax System for the United States

5 American law ( United States ) *

1 The role of law in the United States Understanding US law is impossible without first understanding the role law plays both in its political system and in the consciousness of its citizens. Law is ubiquitous in general culture: literature, cinema, television (Raynaud and Zoller, 2001). On first impression, its status appears paradoxical. On the one hand, there is an almost mystical faith in t...