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Topic: Taxes

Forecast / E-commerce

How Tax Collections From Online Sales Rose

Putting the onus on retailers, rather than shoppers, works better

Three modern apartment buildings and one building under construction Research Brief / Economics

France, Forcing Municipal Mergers, Achieves Growth in Housing Units

Construction permitting power taken from cities that resisted development

A cartoon image of someone being handed money from several different hands Research Brief / Startups

State Tax Credits for Angel Investors Backfire

Good ideas may be scarce, capital to fund them is not

An aerial photo of a work site Research Brief / Economy

World Economy 9.6% Bigger Without Investment Barriers

In a model, cultural differences matter as much as geography, institutional distinctions or capital constraints

Anderson Review Monthly Quiz Oct 2020 Quiz

Snap Quiz — This Is for Extra Credit

Welcome to UCLA Anderson Review's quiz, in which we aim to extract business and life lessons from faculty research we cover each month.

Store shelf full of Coke, Canadian Dry, Sprite and other sodas Research Brief / Taxes

Philadelphia’s Soda Tax Is Nearly Perfect for Maximizing Revenue

It’s less successful at curbing consumption so buyers shop outside the city

Uncle Oke's Pot shop store front with an open sign Research Brief / Retail

Small Enterprises Benefit from Economies of Scale in Marijuana Retailing

Washington state data: Profits higher, prices lower at multi-store firms

Illustration of office buildings with a silhouette of a figure holding their arms out Research Brief / Taxes

Businesses Vastly Overestimate the Likelihood of Being Audited

Should tax-collecting agencies keep audit activity secret to discourage cheating?

Illustration of a tower taller than city buildings Research Brief / Corporate Finance

Forgoing a Tax Refund to Signal Brightening Financial Prospects

Companies that use loss carry-forwards to offset future tax liability, instead of claiming a refund, enjoy favorable lending terms

Loaded cargo ship docked Forecast / International Trade

Some Unfortunate Truths about Trade

The troublesome relationship between tariffs, trade deficits and the tenuous economic recovery

Illustration of eyes looking at a computer screen Research Brief / Taxes

Shaming of Tax Delinquents Works

34,334 letters were sent to test how sensitive those owing back taxes are to neighbors’ knowledge of the debts

Marijuana dispensary Feature / Taxes

Setting the Tax Rate on Legal Marijuana: Consumption, State Revenue and the Black Market

Taxes not high enough? An examination of Washington’s experience even suggests state ownership of pot stores might boost the public coffers

Street signs Research Brief / Interest Rates

Are Interest Rates Really So Low?

Adjusting for inflation — and, crucially, for taxes — shows bond investors fare better than they might think

Inverted image of a calculator Research Brief / Taxes

Boo! Does Merely Mentioning an Audit Increase Taxpayer Compliance?

Research undermines the notion that companies coldly calculate tax avoidance