Topic: Taxes

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