This paper provides a distributional analysis of the Tax Cuts and Jobs Act that became law in December 2017, with implications for American households from changes in the individual tax provisions as well as in the corporate tax provisions.

This paper analyzes whether taxes create a price wedge between legal and illicit cigarettes and thereby affect the availability and trade of illicit whites across markets.

The OECDs Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational firms.