The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously…
Handbook of public economics
by SAEZ, Emmanuel, Auerbach, Alan J., Feldstein, Martin, Chetty, Raj
Handbook of public economics
by SAEZ, Emmanuel, Auerbach, Alan J., Feldstein, Martin S., Chetty, Raj
« In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications. These fundamental subjects follow the recent, steady movement away from rational decision-making an…
Handbook of public economics
by SAEZ, Emmanuel, Auerbach, Alan J., Feldstein, Martin, Chetty, Raj
