New institutionalism has emerged as one of the most prominent research agendas in the field of comparative politics, political economy, and public policy. This article examines the role of institutional variation in political/economic regimes in shaping tax burdens in industrialized democracies. An institutionalist model for tax policy variation is tested across the Organization for Economic Co...

As the centerpiece of its “growth package,” the Bush Administration proposes to eliminate taxes that individuals pay on dividend payments they receive from corporations. These dividends would receive tax-free treatment to the extent that they have been paid from profits subject to the corporate income tax. For individuals who hold shares in companies that do not pay dividends, the proposal woul...

This paper shows that productivity shocks to the top 100 U.S. companies (as identified in Gabaix (2011)) contain systematic information. Specifically, shocks to the top 100 firms predict future shocks to geographically close firms. Intra-sector trade links are an important economic channel for the cascade effect. However, these geographic spillovers are not only restricted to firms’ explicit in...

In most states, sales tax is charged when purchasing items at stores and sometimes for catalog or Internet sales. Currently, there are over seven thousand different tax jurisdiction, each with its own tax rate and regulations. The growth of Internet-based shopping and ecommerce promises to complicate the convoluted codes. Recently, the National Governors’ Association proposed a simplified sales...

American nonprofit organizations receive favorable tax treatment, including tax exemptions and tax-deductibility of contributions, in return for their devotion to charitable purposes and restrictions not to distribute profits. Recent efforts to extend some or all of these tax benefits to for-profit companies making social investments, including the creation of the new hybrid nonprofit/for-profi...

The Organization for Economic Cooperation and Development (OECD) places the issue of taxation of cross-border e-commerce transaction as one of its top four projects for investigation. In January 2001, some member countries agreed to a series of guidelines on how to apply existing tax treaties to Web transactions. After discussing potential threats and challenges facing etax administrators and p...

The present study aimed at investigating the effect of debt and free cash flows on tax avoidance by emphasizing the role of institutional ownership in companies listed on the Tehran Stock Exchange. The statistical population of the study includes all companies listed on the Tehran Stock Exchange from 2013 to 2019. The statistical data for testing hypotheses based on the databases of Tehran Stoc...

Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have pro...