Policymakers use tax penalties and incentives as a mechanism to modify the public’s behavior. Cigarette taxes are one of the most obvious examples of such a policy. As a matter of public health, society would be better off if fewer people smoked cigarettes—rai... More »
New research looks at local governments’ willingness to ban hydraulic fracturing based on their potential revenue. More »
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. More »
A new Inter-American Development Bank report examines the consequences of Latin American taxation systems and outlines a potential way forward More »