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Taxes

Known as: Tax 
A charge against a citizen's person or property or activity for the support of government.
National Institutes of Health

Papers overview

Semantic Scholar uses AI to extract papers important to this topic.
Review
2012
Review
2012
Background Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its… 
Highly Cited
2008
Highly Cited
2008
We develop and describe a new measure of long‐run corporate tax avoidance that is based on the ability to pay a low amount of… 
Review
2008
Review
2008
We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted… 
Review
2007
Review
2007
No government can announce a tax system and then rely on taxpayers' sense of duty to remit what is owed. Some dutiful people will… 
Review
2003
Review
2003
This article reviews tax research related to domestic and multinational capital structure, payout policy, compensation policy… 
Highly Cited
2001
Highly Cited
2001
I use U.S. patent data from 1970 to 1994 to estimate the effect of energy prices on energy-efficient innovations. Using patent… 
Highly Cited
1999
Highly Cited
1999
Governments often promote inward foreign investment to encourage technology 'spillovers' from foreign to domestic firms. Using… 
Highly Cited
1995
Highly Cited
1995
Traditional analyses of the income tax greatly underestimate deadweight losses by ignoring its effect on forms of compensation… 
Highly Cited
1995
Highly Cited
1995
In a series of major expansions starting in 1987, the earned income tax credit (EITC) has become a central part of the federal… 
Highly Cited
1985