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Getting Sugar Back? Soda Taxes Beyond Sodas

Sin taxes are taxes placed on goods deemed socially undesirable. By raising its price, the expectation is that affected individuals will consume less. Sin taxes… Read More ›

Harnessing Wealth Inequality to Achieve Debt Sustainability Without Austerity

As the Covid-19 pandemic rages, governments have spent heavily to support their economies. The world economy’s fiscal position is projected to deteriorate to -7.9% in… Read More ›

Do Family Firms Engage in Less Tax Avoidance Than Non-Family Firms? The Corporate Opacity Perspective

There has been some debate as to whether family firms are more tax aggressive than non-family firms. Like previous studies, we find that all other… Read More ›

Business as Usual or Breaking With the Past? IMF Tax Advice in the Covid-19 Era

Public spending has mushroomed over the last two years as governments around the world struggle to cope with the health and economic fallout of the… Read More ›

Citizens Prefer Lower Taxes Than Parliaments (But Not Always)

Direct democracy is becoming more and more popular all over the globe. Brexit, the Turkish constitution, or same-sex marriage and abortion laws in Ireland are… Read More ›