This paper offers a new explanation of the dividend puzzle, based upon a model in which firms attempt to signal profitability by distrubuting cash to shareholders. I assume that dividends and repurcha
A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure limitation proposals. These reforms are often advanced not only, or even primarily, be
Macro-based effective tax rate (ETR) measures do not provide information on the level or distribution of marginal effective tax rates thought to influence household behaviour. They also do not capture
Organisation for Economic Co-operation and Development20
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low
Organisation for Economic Co-operation and Development50
A tabulated emissions inventory for stratospheric rocket launch exhaust products, together with launch vehicle-specific references. An additional NetCDF4 model-ready input file containing geo-located