During the past decade, dozens of countries, regions, and cities have enacted taxes on
sugar-sweetened beverages (SSBs). They have been primarily motivated by a desire to …

The art industry has commercialised and popularised non-fungible tokens (NFTs), with the
volume and value of NFT transactions rapidly growing to US $10.7 billion in Q3 2021. The …

This article combines tax, survey, and national accounts data to estimate the distribution of
national income in the United States since 1913. Our distributional national accounts …

A low carbon fuel standard (LCFS) is a market-based policy that specifies declining
standards for the average lifecycle fuel carbon intensity (AFCI) of transportation fuels sold in …

This paper uses administrative data to analyze a large employer-borne payroll tax rate cut
for young workers in Sweden. We find no effect on net-of-tax wages of young treated …

This paper estimates the incidence of state corporate taxes on the welfare of workers,
landowners, and firm owners using variation in state corporate tax rates and apportionment …

This paper provides evidence that prices respond significantly more strongly to increases
than to decreases in value-added taxes (VATs). First, using two plausibly exogenous VAT …

Public Finance is the branch of economics that studies the taxing and spending activities of
government. The term is something of a misnomer, because the fundamental issues are not …

内容提要本文利用1985~ 2003 年的中国省际面板数据, 对1985~ 1995 年和1996~ 2003
年的劳动收入份额进行回归分析. 回归结果表明, 产业结构, 国有经济的比重以及税负水平三个 …

CO2 emissions from the burning of fossil fuels are conventionally attributed to the country
where the emissions are produced (ie, where the fuels are burned). However, these …