This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed IDX 2017-2021. The number samples used this were 29 with purposive sampling technique. type data is secondary data. uses a quantitative approach analysis methods and hypothesis testing using panel regression analysis. proxy for Total book-tax differences (BTD) while r...

This paper examines the migration response to a millionaire tax in New Jersey, which raised its income tax rate on top earners by 2.6 percentage points to 8.97 percent, one of the highest tax rates in the country. Drawing on unique state tax micro-data, we estimate the migration response of millionaires to the rate increase, using a difference-in-differences estimation strategy. The results ind...

Based on longitudinal data covering periods before and after the major Swedish tax reform in 1991 a differencein-difference approach is used to estimate the effects on hours of work of the cuts in the income tax. The results show that women increased their hours more than men did. If there is an effect for men at all, then primarily young men have adjusted to the new tax incentives

A recent empirical literature has arisen documenting the response of one nation’s policy choices, including tax, environmental, and labour policies, to those of others. This has been largely interpreted as evidence of competition, be it for mobile resources (like FDI, taxable book income, etc.) or yardstick. We present a third explanation based on learning. When countries’ tax choices reflect p...

The present article generalyses economic litterature on consumption tax incidence to general forms of consumption taxes. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are provided. From a methodological point of view, the elasticity of the tax function is introduced as a new parameter to take the shape of general consumption tax schedules ...