The hot topic this month is tax! We are highlighting papers that examine a range of topics related to taxes, including tax equality, corporate taxation and tax legislation. We aim to showcase the latest papers on taxes which examine recent developments, as well as popular papers from earlier years.
This is the first of two blog posts listing the papers featured in March for Tax Month.
Have we missed a great paper on taxes? Let us know in the comments.
- A Study of Tax Lawyers Discussing Duties
- Do Black Taxpayers Matter? A Critical Tax Analysis of IRS Audit Practices
- Does the Tax System Favor Superstar Firms?
- Does the Impact of Tobacco Taxes Vary by Race and Gender? Taxes, Smoking, and Coronary Heart Disease Mortality in the United States, 2005-2016
- Multibillion-Dollar Tax Questions
- Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters
- Punishment Externalities and the Prison Tax
- Secure Act 2.0: A Missed Opportunity to Enhance Retirement Equity
- There Must Be Fifty Ways to Tax a Digital Nomad: Does Taxation Constrain the Geographical Freedom of the Digital Nomad?
- Tax Sanctions and the Russia-Ukraine Conflict
- The Green Bonus of Tax Incentives: Evidence from China
- The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate
- The Rise of the Robotic Tax Analyst
- To File or Not to File: Tax Compliance Among Undocumented Immigrant Workers
- Would an Unapportioned U.S. Federal Wealth Tax Be Constitutional, and What Does That Mean?