Taxation

Up in Smoke: How Cigarette Taxes Affect Public Assistance Enrollment

Policymakers use tax penalties and incentives as a mechanism to modify the public’s behavior. Cigarette taxes are one of the...

The Real Green Movement?: Taxation’s Impact on Fracking

New research looks at local governments’ willingness to ban hydraulic fracturing based on their potential revenue.

International Tax Havens: Are Multinationals Gaming the System?

Despite enormous efforts to minimize financial burdens through innovative international tax planning, multinational corporations still face Effective Tax Rates largely determined by the nationality of their headquarters.

Where is the Money? Taxation Reform in Latin America

A new Inter-American Development Bank report examines the consequences of Latin American taxation systems and outlines a potential way forward