Taxation
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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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The Real Green Movement?: Taxation’s Impact on Fracking
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New research looks at local governments’ willingness to ban hydraulic fracturing based on their potential revenue.
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International Tax Havens: Are Multinationals Gaming the System?
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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.
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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