منابع مشابه
Might Fundamental Tax Reform Increase Criminal Activity?
There is a widely held perception that fundamental tax reform would reduce the level of criminal and other “underground” economic activity. The popular argument relies on the idea that replacing the income tax with a sales tax would implicitly tax the return to criminal activity, whereas the return to crime is effectively untaxed by an income tax. This paper finds instead that the impact of tax...
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Despite a recent flurry of empirical research on the effects of taxes on small business activity, state-level taxes faced by entrepreneurs have been overlooked by most of the existing literature. Using a 50-state panel of tax policy information spanning the years 1989 through 2002, our analysis reveals that state tax policies generally do not appear to have quantitatively important effects on e...
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ژورنال
عنوان ژورنال: Tax Policy and the Economy
سال: 2006
ISSN: 0892-8649,1537-2650
DOI: 10.1086/tpe.20.20061904