This paper reviews recent developments in the theory and practice of optimal capital
taxation. We emphasize three main rationales for capital taxation. First, the frontier between …

We describe the taxation landscape in the cryptocurrency markets, especially concerning
US taxpayers, and examine how recent increases in tax scrutiny have led to changes in …

Abstract The Foreign Account Tax Compliance Act (FATCA) spurred an unprecedented
increase in the IRS's ability to obtain information about assets held and income earned by …

Today's tax systems, in which value‐added taxes and payroll taxes play a prominent role,
are largely creations of the 1950s. We need to invent modern tax systems adapted to the …

Income inequality is high and persistent in developing countries. In this paper, we ask what
role taxation can or might play in reducing inequality in low and middle-income countries …

I combine household surveys, national accounts and unique personal income tax records to
produce the first estimates of the national income distribution in an Arab country, Lebanon. I …

US President Franklin D. Roosevelt, famous for the “New Deal”, publicly warned about tax
evasion through tax havens as early as the 1930s. Tax haven use has undercut tax revenue …

Financial crime comes with high payoffs and high penalties. Reducing the risk of detection is
in the interest of anyone involved with illicit financial flows, be it tax evasion, corruption …

Arguably, the most important insights into tax havens stem from data leaks. Recent leaks
have revealed the offshore dealings of hundreds of politicians including heads of state …

In many discussions surrounding tax havens, the consequences are generally treated as
zerosum. In this view, profits shifted out of a high-tax country equal those booked in a tax …