The integration of world capital markets carries important implications for the design and
impact of tax policies. This paper evaluates research findings on international taxation …

This survey discusses how capital should be taxed in advanced economies. We review the
theoretical optimal tax literature, survey empirical studies on the distribution of capital and …

This paper discusses the progressive taxation of household wealth. We first discuss what
wealth is, how it is distributed, and how much revenue a progressive wealth tax could …

This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries
levied wealth taxes in the recent past, now only three retain them, with only Switzerland …

The Theory of Taxation and Public Economics presents a unified conceptual framework for
analyzing taxation--the first to be systematically developed in several decades. An original …

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is
offered as a free PDF download from OUP and selected open access locations. This book …

There is growing dissatisfaction with the economic policies advocated by the IMF and other
international financial institutions-policies that have often resulted in stagnating growth …

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 …

In Graham v. John Deere Co., the Supreme Court explained that patent law's
nonobviousness doctrine is meant to restrict the award of patents to only" those inventions …

Changes in the capital gains tax rules facing individual investors do not affect the incentives
for “window dressing” by institutional investors, but they can affect the incentives for year …