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Internal revenue --- Tax incidence --- Corporations --- Taxation

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The first paper in this volume reviews and synthesizes the tax incidence literature and presents the results of a microsimulation analysis of total tax incidence in Ontario. The remaining two papers focus more intensely on the upper and lower tails of the income spectrum and how the tax system impacts on these individuals and families. The latter study examines the interrelationships between tax and transfer systems and how they jointly affect the well-being of low-income families.

Tax incidence --- Income distribution --- Ontario --- Ontario.

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"A searing examination of a key driver of American inequality-our tax system. Even as they became fabulously wealthy, the rich have seen their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice is a forensic investigation into this dramatic transformation. Emmanuel Saez and Gabriel Zucman, economists who revolutionized the study of inequality, demonstrate how the super-rich pay a lower tax rate than everybody else. In crystalline prose, they dissect the deliberate choices and the sins of indecision that have fueled this trend: the gradual exemption of capital owners; the surge of a new tax-avoidance industry; and, most critically, tax competition between nations. It is not too late to change course. Instead of competition, we could choose cooperation, finding ways to create a tax regime that serves universal, democratic ends. The Triumph of Injustice offers a visionary and practical reinvention of taxes for that globalized world"--

Rich people --- Tax incidence --- Income distribution --- Taxation --- Income tax --- Equality --- 336.204 --- 339.21 --- Affluent people --- High income people --- Rich --- Rich, The --- Wealthy people --- Social classes --- weerslag, invloed, last en verdeling van de belasting --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid --- Economic conditions --- Taxes --- Rich people - Taxation - United States --- Tax incidence - United States --- Income distribution - United States --- Taxation - United States --- Equality - United States

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This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995–2015. We find ample evidence that a lower level of effective marginal tax rate improves firms’ survival chances. This result is not only statistically but also economically important and remains robust when we partition the sample into country subgroups. The effect of taxation on firms’ survival probability is found to exhibit a non-linear pattern and be stronger in developing countries than advanced economies. These findings have important policy implications for the design of corporate tax systems. The challenge is not simply reducing the statutory tax rate, but to level the playing field for all firms by rationalizing differentiated tax treatments across sectors, asset types and sources of financing.

Taxation --- Tax laws --- Tax legislation --- Tax regulations --- Law and legislation. --- Law --- Corporate Taxation --- Production and Operations Management --- Firm Behavior: Empirical Analysis --- Production --- Cost --- Capital and Total Factor Productivity --- Capacity --- Taxation, Subsidies, and Revenue: General --- Employment --- Unemployment --- Wages --- Intergenerational Income Distribution --- Aggregate Human Capital --- Aggregate Labor Productivity --- Business Taxes and Subsidies --- Public finance & taxation --- Macroeconomics --- Corporate & business tax --- Marginal effective tax rate --- Tax incidence --- Capital productivity --- Corporate income tax --- Total factor productivity --- Tax policy --- Taxes --- Tax administration and procedure --- Corporations --- Industrial productivity