Thornton Matheson

The Urban Institute

2100 M Street, NW

Washington, DC 20037

United States

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

  • The Urban Institute

  • International Monetary Fund (IMF)

SCHOLARLY PAPERS

10

DOWNLOADS

1,219

SSRN CITATIONS

5

CROSSREF CITATIONS

4

Scholarly Papers (10)

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1.

Taxing Financial Transactions: Issues and Evidence

IMF Working Paper No. 11/54
Number of pages: 49 Posted: 14 Mar 2011
Thornton Matheson
The Urban Institute
Downloads 303 (193,043)
Citation 2

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Cross country analysis, Economic models, Financial assets, Financial sector, Group of Twenty, Revenue measures, Securities markets, Stock markets, Tax rates, Taxation, Taxes

2.

U.S. Corporate Income Tax Reform and its Spillovers

IMF Working Paper No. 16/127
Number of pages: 48 Posted: 09 Dec 2016
Kimberly A. Clausing, Edward D. Kleinbard and Thornton Matheson
UCLA School of Law, University of Southern California Gould School of Law, Deceased and The Urban Institute
Downloads 145 (382,875)

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Corporate income taxes, United States, Tax reforms, Positive spillovers, International taxation, Tax systems, Corporate income tax, tax reform, international taxation

3.

Disposal is Not Free: Fiscal Instruments to Internalize the Environmental Costs of Solid Waste

IMF Working Paper No. 19/283
Number of pages: 42 Posted: 23 Jan 2020
Thornton Matheson
The Urban Institute
Downloads 131 (414,535)

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Economic models, Tax revenue, Fiscal policy, Demand elasticity, Consumption taxes, environmental tax, solid waste, plastic bag tax, recycling, landfill tax, tipping fee, advance disposal fee, deposit-refund, extended producer responsibility, virgin material tax., WP, ADFs, externality, disposal cost, waste reduction

4.

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States

IMF Working Paper No. 2022/079
Number of pages: 30 Posted: 24 May 2022
Thornton Matheson, Alexander Klemm, Laura Power and Thomas Brosy
The Urban Institute, International Monetary Fund (IMF), Government of the State of Michigan - Department of Treasury and Tax Policy Center
Downloads 123 (434,960)

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TCJA, Inbound Investment, Effective Tax Rates, PPE investment, investment in property, plant and equipment, PPE Investment, inbound foreign direct investment, tax coefficient, Effective tax rate, Foreign direct investment, Marginal effective tax rate, Average effective tax rate, Corporate income tax, Global

5.

Tax Spillovers from US Corporate Income Tax Reform

IMF Working Paper No. 18/166
Number of pages: 37 Posted: 22 Aug 2018
Sebastian Beer, Alexander Klemm and Thornton Matheson
International Monetary Fund (IMF), International Monetary Fund (IMF) and The Urban Institute
Downloads 123 (434,960)

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United States, Western Hemisphere, Tax competition, Tax Reform, Spillover, Corporate Income Tax, Profit Shifting, Business Taxes and Subsidies, International Fiscal Issues

6.

Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries

IMF Working Paper No. 13/205
Number of pages: 26 Posted: 28 Oct 2013
Thornton Matheson, Victoria J. Perry and Chandara Veung
The Urban Institute, International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 122 (437,752)

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Corporate taxes, United Kingdom, Japan, Foreign direct investment, Developing countries, Low-income developing countries, Tax revenues, international corporate income tax, international taxation, worldwide taxation, territorial taxation

7.

The Supply Elasticity of Tax-Exempt Bonds

2009 National Tax Association Proceedings, Forthcoming
Number of pages: 15 Posted: 16 Jan 2011
David Joulfaian and Thornton Matheson
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and The Urban Institute
Downloads 102 (499,192)
Citation 1

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State and Local Debt, Interest Rates, and Tax Exemption

8.

Taxing Telecommunications in Developing Countries

IMF Working Paper No. 17/247
Number of pages: 43 Posted: 01 Dec 2017
Thornton Matheson and Patrick Petit
The Urban Institute and International Monetary Fund (IMF)
Downloads 66 (646,056)

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Rent, Cell, cellular, phone, telecommunications, tax, regulation, excise, Business Taxes and Subsidies, Economics of Regulation

9.

How Should Shale Gas Extraction Be Taxed?

IMF Working Paper No. 17/254
Number of pages: 40 Posted: 01 Feb 2018
Philip John Daniel, Alan Krupnick, Thornton Matheson, Peter Mullins, Ian Parry and Artur Swistak
International Monetary Fund (IMF), Resources for the Future, The Urban Institute, International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 53 (716,948)

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shale gas; environmental risks; corrective taxes; liability; fiscal regime design; simulated projects; marginal effective tax rates, shale gas, environmental risks, corrective taxes, liability, fiscal regime design, simulated projects, marginal effective tax rates, Government Policy, Environmental Economics: Government Policy

10.

Allocating Business Income between Capital and Labor Under a Dual Income Tax: The Case of Iceland

IMF Working Paper No. 12/263
Number of pages: 28 Posted: 30 Nov 2012
Thornton Matheson and Pall Kollbeins
The Urban Institute and affiliation not provided to SSRN
Downloads 51 (729,368)

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Income taxes, Iceland, Corporate taxes, Capital, Labor, Taxation, Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, minimum wages, salaries, tax rates, tax purposes, bond rate, contribution rate, pension, wage freeze, labor inputs, salary, wage levels, nominal wage, tax treatment, nominal wages, wage increases, pension schemes, tax advantage