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  • Dhammika Dharmapala

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An Analysis of Budget Offset Requirements for Tax Expenditures

Abstract Budget rules enacted by Congress in the 1990’s (and currently still in force) established pay-as- you-go (PAYGO) rules requiring that the revenue loss from...

What Problems and Opportunities are Created by Tax Havens?

Abstract Tax havens have attracted increasing attention from policymakers in recent years. This paper provides an overview of a growing body of research that analyzes...
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