he editorial ‘‘The Future . . . to whom it belongs?’’1 raises wo considerations on our professional practice. The first one, stimulated by our colleague Marcio brahão, refers to the Brazilian tax burden. The National nion of Attorneys of the National Treasury estimates that he cost of the crime of tax evasion in Brazil in 2015 alone as more than R$ 420 billion -seven times more than the nnual c...

The European Commission aims to ensure the transparency of aid granted by individual member states, and simplest most transparent instrument support, next grants, are tax relief. In both Czechia Poland, investment incentives for new investments include regional in form relief income – this includes exemptions Czechia, as well property countries. purpose article is compare scope conditions recei...

In a large majority of European countries, tax relief on mortgage interest payments is granted in order to enhance homeownership. Although there common belief stating that interes...

Using a probability-based sample of the Norwegian population, we test whether an informational treatment about fewer audits by Tax Administration during peak COVID-19 crisis affects support for economic relief program designed to save jobs and prevent bankruptcies. The information significantly reduces program. underlying mechanisms are lower trust in tax administration’s handling more pessimis...

In this paper, I test the dividend clientele hypothesis (DCH) by examining the impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (the 2003 tax act) on household portfolio dividend yields. The DCH predicts that the 2003 tax act, which reduced the tax-disadvantage of dividends differentially across the income distribution, would cause high income households to shift their portfo...

Following through on pledges made during his election campaign, President Bush proposed and Congress passed a substantial tax cut in 2001, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA). Much has been written about the size of the tax cut, its impact on the federal budget, its distributional consequences, and its short-run macroeconomic impact. There has been less focus on EGTRR...