Topic: Taxes
Boo! Does Merely Mentioning an Audit Increase Taxpayer Compliance?
Research undermines the notion that companies coldly calculate tax avoidance
Are Interest Rates Really So Low?
Adjusting for inflation — and, crucially, for taxes — shows bond investors fare better than they might think
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
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
Some Unfortunate Truths about Trade
The troublesome relationship between tariffs, trade deficits and the tenuous economic recovery
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
Businesses Vastly Overestimate the Likelihood of Being Audited
Should tax-collecting agencies keep audit activity secret to discourage cheating?
Small Enterprises Benefit from Economies of Scale in Marijuana Retailing
Washington state data: Profits higher, prices lower at multi-store firms
Philadelphia’s Soda Tax Is Nearly Perfect for Maximizing Revenue
It’s less successful at curbing consumption so buyers shop outside the city
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.
World Economy 9.6% Bigger Without Investment Barriers
In a model, cultural differences matter as much as geography, institutional distinctions or capital constraints
State Tax Credits for Angel Investors Backfire
Good ideas may be scarce, capital to fund them is not
France, Forcing Municipal Mergers, Achieves Growth in Housing Units
Construction permitting power taken from cities that resisted development
How Tax Collections From Online Sales Rose
Putting the onus on retailers, rather than shoppers, works better
Trump’s Tariffs Did, In Fact, Hurt U.S. Importers
Companies with Chinese suppliers suffered — those with more diversified supply chains suffered more
A Simplified Tax Code and Post-Communist Growth
Study suggests flat tax systems boosted GDP in former Soviet republics and satellites