We establish a relationship between China's local government debt (LGD) and the tax
burden on firms. Using datasets of LGD and listed firms from 2009 to 2021, we find that LGD …

We began this project pondering a riddle. Most state governments have adopted what we-
and many others-view as clearly suboptimal tax policies, especially in regard to the taxation …

We examine the role of political affiliation during the selection of Opportunity Zones, a place-
based tax incentive enacted by the Tax Cuts and Jobs Act of 2017. We find governors are on …

This paper examines the efficiency of destination-and origin-based consumption taxes, in
the presence of consumption generated perfect cross-border pollution spillovers, when tax …

We analyze the evolution of US state tax rates since 1910 and state tax revenues from 1942
until 2022. Tax policy shifted rapidly at the beginning of the 20 th century, but in many ways …

We investigate the impact of a political regime shift affecting consumers, business interests
and lobby contributions when countries engage in tax competition in capital and a polluting …

We examine the role of political affiliation during the selection of Opportunity Zones, a place-
based tax incentive enacted by the Tax Cuts and Jobs Act of 2017. We find governors are on …

The objective of this study is to obtain an in-depth understanding of the practical working of
property tax administration in Jamaica. It highlights the major enforcement and compliance …

Inter-regional redistribution through tax-base equalization transfers is examined in a setting
in which taxpayers, organized as lobby groups, influence policy making. With lobbying only …

In this note, we analyze whether a federal transfer system can be designed to increase
welfare when state governments create political budget cycles. The results show how the …