Taxation

Gabriel Zucman: “I’m a Bit Skeptical That Freezing the Assets of a Few Dozen Oligarchs Can Be Highly Effective”

60 percent of the wealth of Russia’s richest 0.01 percent are held offshore. UC Berkeley economist Gabriel Zucman explains why blanket sanctions, of...

This Proposal Could Inadvertently Improve Corporate Accounting

A provision within the Biden administration’s Build Back Better bill that assesses a minimum tax on certain companies based on their income...

How Insufficient Enforcement Led to Prevalent Tax Evasion and Contributed to American Inequality

The prevalence of tax evasion among the top 1 percent of the income distribution is much worse than previously thought, a study...

Three Ways Tax Policies Increase the Black-White Racial Wealth Gap

Dorothy Brown, the author of The Whiteness of Wealth, explains how tax breaks for marriage, college, and gifts and inheritance contribute to...

OpenLux: Despite Reform Efforts, Luxembourg Remains an “Offshore Hub in the Heart of Europe”

Dozens of foreign citizens linked to corruption, embezzlement of public funds, organized crime, and tax crime have opened companies in Luxembourg, seemingly...

How the European Commission Lost Its Tax Battle Against Ireland and Apple

Last month’s decision by Europe’s General Court to reject the European Commission’s attempt to recover €13 billion in back taxes from Apple...

The Most Persistent of All Zombie Ideas: That Taxing the Wealthy Is Destructive to the Economy

Economics can’t tell you what values to have. It can, however, shed light on what to expect from policy that reflects any particular set...

A New Capitalisn't Episode: The Controversial Tax Policies Of Emmanuel Saez

In a new episode of their podcast Capitalisn't, Luigi Zingales and Kate Waldock interview UC Berkeley professor Emmanuel Saez on tax policy, the wealth...

Emmanuel Saez: Saying Inequality Has Not Increased in the US "the Equivalent of Being a Climate Change Denier”

In an interview with ProMarket ahead of his upcoming Stigler Center visit this week, UC Berkeley economist Emmanuel Saez discussed the impact of the...

The Surprising Twist in GOP Economic Thinking: Tax Cuts Might Be Bad for Business

Senator Mitt Romney wrote Donald Trump a letter to stop his plan to reduce capital gain taxes. This is an important signal that a...

LATEST NEWS

Delaware: The State Where Companies Can Vote

Adapted from What’s the Matter with Delaware: How the First State Has Favored the Rich, Powerful, and Criminal—and How It Costs Us...

The NCAA Goes After College Athletes’ NIL Money—Here are the Antitrust Implications for Workers and Consumers

Having lost in the Supreme Court on student-athlete academic benefits, the NCAA has signaled a continuing attempt to suppress competition in the...

Have Business Roundtable Companies Lived Up to Their Stakeholder Commitments?  

In 2019, more than 100 CEOs of US public companies signed a Business Roundtable statement in which they pledged to deliver value...

Do Protests Matter At All for Shifting Government Policy Around Economic Redistribution?

New research on the effectiveness of protests on government distributions provides insights into the political incentives of a country’s leadership and the...

Mergers and Smoking Guns

A recently uncovered memo from George Stigler and Richard Posner reveals how they thought about antitrust and merger policy in advising the...