Index Terms
- Taxes at all levels
Recommendations
Personal Taxes, Endogenous Default, and Corporate Bond Yield Spreads
Term structure models have often been criticized for failing to explain satisfactorily the yield spread between corporate and Treasury bonds. A potential problem is that the personal tax effect is ignored in these models. In this paper, we employ a ...
Cyberconsumption taxes and electronic collection systems: a canonical consumer-delivered sales tax
This study analyzes existing consumption tax systems and proposes a new cyberconsumption tax policy called the Consumer-Delivered Sales Tax (CDS tax) for use in the electronic commerce environment. The CDS tax has the characteristics of a sales tax, but ...
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