tax policy
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How the Top 1% Evade Taxes – and Get Away With It
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It is no secret that the rich hate paying taxes. A recent ProPublica investigation of tax returns revealed that the 25 richest Americans paid a true tax rate of 3.4% on the wealth they accumulated from 2014 to 2018 through entirely legal means. At the same time, there are troves…
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How Rising Property Taxes Engender Regressive Taxation
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As the old adage goes, two things in life are guaranteed: death and taxes. While it may not be lethal, some Cook County residents are in for a surprise when they open their next property tax bill. Reports indicate that between 2015-2016, the average property tax rate for a Chicago…
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Up in Smoke: How Cigarette Taxes Affect Public Assistance Enrollment
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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—raising the cost of cigarettes with a tax…
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Encouraging the Return of Talent: Evidence on Tax Incentives from Malaysia’s Returning Expert Program
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High-skilled workers are continuously migrating. According to the World Bank, in 2010 there were approximately 45 million tertiary-educated migrants globally, which represents a 75 percent increase since 2000. High-skilled workers are essential for research, innovation, and development in international economies. Governments in both high-income and low-income countries recognize the importance…
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Who Feels the Effects of Corporate Tax Change?
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A new study uses a spatial model of local economies to calculate the incidence of corporate income tax on firms, workers, and landowners.
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Municipal CFO Series: Richard Riebeling, Nashville
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Nashville’s CFO describes how a combination of tax increases, budget cuts, and infrastructure investments has kept the city thriving
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Municipal CFO Series: Miguel Santana, Los Angeles
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The CAO of Los Angeles sheds light on the realities of municipal deficit reduction.
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Where is the Money? Taxation Reform in Latin America
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A new Inter-American Development Bank report examines the consequences of Latin American taxation systems and outlines a potential way forward
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Most Unequal, More Separate: How Income Segregation Skyrocketed In U.S. Cities
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A pair of researchers explain why our cities have been pulled apart and how we can mend them back together.

