How has globalization affected the relative taxation of labor and capital, and why? To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering...
Can consumption taxes reduce inequality in developing countries? This paper combines household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal...
This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as...