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The Survey of Personal Incomes (SPI) is based on information held by HM Revenue and Customs tax offices on individuals who could be liable to UK income tax. It is carried out annually by HMRC
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Do Tax-Exempt Bonds Really Subsidize Municipal Capital?
We argue that the tax-exempt status of municipal bonds provides little or no subsidy to capital investment by communities. Instead, the tax exemption simply provides arbitrage opportunities to high an
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Data for: Long-term Changes in Married Couples’ Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s
The zip-file "Tax Codes" contains tax codes for the 8 sample countries from 1983 to 2016. Facts_intro contains the data presented in Section 2 of the paper.
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The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China
This paper exploits a tax reform on manufacturing firms in China to study the impact of taxes on firm innovation. The reform switched the corporate income tax collection from the local to the state ta
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Tax Administration 2025: Colombia
These notes provide an overview of key jurisdiction-specific information based on the results shown in the 2025 edition of the Tax Administration Series. They include fiscal year 2023 national-level i
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