The article analyzes tax competition, in particular, its subspecies — unfair as a problem that the international community, primarily OECD, has paid attention to. author compared signs of competition and offshore jurisdiction, which affect assessment policy state or territory terms taxation. In addition, presents an analysis state-legal status jurisdictions, can help further scientific research...

This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for stateand wealthclass specific fixed effects, we find that high state inheritance and estate taxes and sales taxes have statistically significant, ...

The notion that taxes should be simpler is one of the very few propositions in tax policy that generates almost universal agreement. The fundamental paradox of tax simplification is that despite this consensus, almost every year tax rules become more complex. This report, based on recent congressional testimony, examines a broad range of issues regarding tax complexity. Section II discusses the...

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