Topic: Taxes
Muni Bond Buyers Pay a Little Extra for the Pleasure of Not Being Taxed
Doing so, they subsidize government, which is, well, sort of like a tax
A Simplified Tax Code and Post-Communist Growth
Study suggests flat tax systems boosted GDP in former Soviet republics and satellites
Are Interest Rates Really So Low?
Adjusting for inflation — and, crucially, for taxes — shows bond investors fare better than they might think
Boo! Does Merely Mentioning an Audit Increase Taxpayer Compliance?
Research undermines the notion that companies coldly calculate tax avoidance
Businesses Vastly Overestimate the Likelihood of Being Audited
Should tax-collecting agencies keep audit activity secret to discourage cheating?
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
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
In U.S.-China Trade War, Bystander Countries Increase Exports
Higher demand from U.S. and China means expanding into new markets
Philadelphia’s Soda Tax Is Nearly Perfect for Maximizing Revenue
It’s less successful at curbing consumption so buyers shop outside the city
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
Should Part-Time Californians, Avoiding the State’s Income Levy, Pay More in Property Tax?
As it stands, they’re free-riding, in effect subsidized by full-time resident taxpayers
Small Enterprises Benefit from Economies of Scale in Marijuana Retailing
Washington state data: Profits higher, prices lower at multi-store firms
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.
Some Unfortunate Truths about Trade
The troublesome relationship between tariffs, trade deficits and the tenuous economic recovery