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Content
April 2024, Volume 31, Issue 2
- 331-332 Editorial Note
by David R. Agrawal & Ronald B. Davies & Nadine Riedel - 333-366 Tax havens and cross-border licensing with transfer pricing regulation
by Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi - 367-403 Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement
by Luca Giangregorio - 404-453 Citizenship and taxes
by Paul R. Organ - 454-485 Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro
by Ge Jin & Bing Zhang - 486-510 Optimal nonlinear taxation: a simpler approach
by Aart Gerritsen - 511-532 Labor share as an "automatic stabilizer" of income inequality
by Bruno Bises & Francesco Bloise & Antonio Scialà - 533-551 Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
by Yuya Kikuchi & Toshiki Tamai - 552-592 Till taxes keep us apart? The impact of the marriage tax on the marriage rate
by Nadia Myohl - 593-634 The long way to tax transparency: lessons from the early publishers of country-by-country reports
by Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz
February 2024, Volume 31, Issue 1
- 1-2 Public finance in emerging economies
by Anne Brockmeyer & Juan Carlos Suárez Serrato - 3-25 Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign
by Hanming Fang - 26-65 Detecting envelope wages with e-billing information
by Andrea Lopez-Luzuriaga & Monica Calijuri & Carola Pessino & Simeon Schächtele & Ubaldo Gonzalez & Carla Chamorro - 66-94 Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries
by Javier Cortes Orihuela & Juan D. Díaz & Pablo Gutiérrez Cubillos & Pablo A. Troncoso - 95-135 Encouraging digital tax tools as a response to Covid: evidence from Eswatini
by Fabrizio Santoro & Razan Amine & Tanele Magongo - 136-159 The EITC in rural and economically distressed areas: More bang per buck?
by Jacob E. Bastian - 160-202 VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products
by Alisa Frey & Justus Haucap - 203-242 Corporate income tax, IP boxes and the location of R&D
by Pranvera Shehaj & Alfons J. Weichenrieder - 243-261 Transfer pricing under global adoption of destination-based cash-flow taxation
by Thomas A. Gresik & Guttorm Schjelderup - 262-297 Sovereign debt maturity structure and its costs
by Flavia Corneli - 298-329 The popularity function: a spurious regression? The case of Austria
by Reinhard Neck & Friedrich Schneider
December 2023, Volume 30, Issue 6
- 1435-1456 Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
by Shiou-Yen Chu & Tsaur-Chin Wu - 1457-1480 The effects of unemployment assistance on unemployment exits
by Tomi Kyyrä - 1481-1528 Explaining the decline in the US labor share: taxation and automation
by Burkhard Heer & Andreas Irmen & Bernd Süssmuth - 1529-1575 Optimal linear income taxes and education subsidies under skill-biased technical change
by Bas Jacobs & Uwe Thuemmel - 1576-1600 On the incentive compatibility of universal adoption of destination-based cash flow taxation
by Eric W. Bond & Thomas A. Gresik - 1601-1632 Consumption pollution and taxes with endogenous firm locations and different market sizes
by Haitao Cheng - 1633-1655 Electoral outcomes and local public goods provision with ex post interregional transfer
by Nobuo Akai & Takahiro Watanabe - 1656-1687 The dynamic effects of aid and taxes on government spending
by Abrams M. E. Tagem - 1688-1717 Rewarding good taxpayers: an effective mechanism?
by Pedro A. Cabra-Acela - 1718-1746 The impact of Covid-19 on economic activity: evidence from administrative tax registers
by Nikolay Angelov & Daniel Waldenström
October 2023, Volume 30, Issue 5
- 1203-1224 Network externalities, trade costs, and the choice of commodity taxation principle
by Tsaur-Chin Wu & Chih-Ta Yen & Hsiu-Wei Chang - 1225-1250 The fiscal costs of earthquakes in Japan
by Ilan Noy & Toshihiro Okubo & Eric Strobl & Thomas Tveit - 1251-1265 The housing net worth channel and the public finances: evidence from a European country panel
by David Cronin & Kieran McQuinn - 1266-1296 Tax progressivity and social welfare with a continuum of inequality views
by Marko Ledić & Ivica Rubil & Ivica Urban - 1297-1330 Corporate taxes and investment when firms are internationally mobile
by Thomas Brasch & Ivan Frankovic & Eero Tölö - 1331-1345 Risky business: policy uncertainty and investment
by Giacomo Brusco & Benjamin Glass - 1346-1373 Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy
by Jiayi Du & Guangjun Shen & Jingxian Zou - 1374-1407 Social security and risk sharing: the role of economic mobility across generations
by Erin Cottle Hunt & Frank N. Caliendo - 1408-1434 The COVID-19 state sales tax windfall
by Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang
August 2023, Volume 30, Issue 4
- 879-912 Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law
by Jan K. Brueckner - 913-947 Taxing mobile and overconfident top earners
by Andreas Haufler & Yukihiro Nishimura - 948-1001 The fiscal and economic impacts of municipal dissolution: evidence from New York
by Pengju Zhang - 1002-1035 Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany
by Drahomir Klimsa & Robert Ullmann - 1036-1068 The optimal earnings test and retirement behavior
by Masayuki Okada - 1069-1106 Measuring the model uncertainty of shadow economy estimates
by Piotr Dybka & Bartosz Olesiński & Marek Rozkrut & Andrzej Torój - 1107-1136 The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany
by Michael Christl & Silvia Poli & Tine Hufkens & Andreas Peichl & Mattia Ricci - 1137-1184 Do couples bunch more? Evidence from partnered and single taxpayers
by Nazila Alinaghi & John Creedy & Norman Gemmell - 1185-1201 A review of submissions to International Tax and Public Finance, 2010–2020
by Ronald B. Davies & Zuzanna Studnicka
June 2023, Volume 30, Issue 3
- 565-634 Multinational ownership patterns and anti-tax avoidance legislation
by Axel Prettl & Dominik Hagen - 635-677 Funding infrastructure under uncertainty: evidence from tax credit prices
by Bree J. Lang & Pratish Patel - 678-705 Tax more or spend less? Historical evidence from Switzerland’s federal budget plans
by Michele Salvi & Christoph A. Schaltegger - 706-728 Formal sector enforcement and welfare
by Gareth Liu-Evans & Shalini Mitra - 729-756 The effects of a tax deduction for lifelong learning expenditures
by Wiljan van den Berge & Egbert Jongen & Karen van der Wiel - 757-783 The zero effect of income tax on the timing of birth: some evidence on French data
by Nicolas Moreau - 784-813 Tax incentives and firm pollution
by Dongmin Kong & Mengxu Xiong & Ni Qin - 814-848 The fiscal response to revenue shocks
by Simon Berset & Martin Huber & Mark Schelker - 849-878 VAT fraud and reverse charge: empirical evidence from VAT return data
by Thiess Buettner & Annalisa Tassi
April 2023, Volume 30, Issue 2
- 281-304 The impact of tax and infrastructure competition on the profitability of local firms
by Yutao Han & Patrice Pieretti & Giuseppe Pulina - 305-325 Environmental offsets and production externalities under monopolistic competition
by Masatoshi Yoshida & Stephen J. Turnbull & Mitsuru Ota - 326-350 Capital mobility and environmental policy: taxes versus TEP
by Yu-Bong Lai - 351-395 Tax systems and public borrowing limits in a fiscal union
by Vladimir V. Dashkeev & Stephen J. Turnovsky - 396-418 Corporate taxation when firms are heterogeneous: ACE versus CBIT
by Philipp J. H. Schröder & Allan Sørensen - 419-452 Corruption and distortion of public expenditures: evidence from Africa
by Harouna Sedgo & Luc Désiré Omgba - 453-492 Gifts to government
by Joel Slemrod & Yulia Kuchumova - 493-524 Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay
by Florencia Amábile & Rómulo A. Chumacero - 525-563 The VAT in practice: equity, enforcement, and complexity
by Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama
February 2023, Volume 30, Issue 1
- 1-19 Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment
by Heikki Palviainen - 20-42 Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising
by Diego d’Andria - 43-68 Tax evasion, efficiency, and bunching in the presence of enforcement notches
by Daniel Hungerman - 69-113 Financial disincentives to formal employment and tax-benefit systems in Latin America
by H. Xavier Jara & María Cecilia Deza Delgado & Nicolás Oliva & Javier Torres - 114-166 Informality, tax policy and the business cycle: exploring the links
by Catalina Granda-Carvajal & Danny García-Callejas - 167-214 Drivers of participation elasticities across Europe: gender or earner role within the household?
by Charlotte Bartels & Cortnie Shupe - 215-246 The effect of real estate purchase subsidies on property prices
by Carla Krolage - 247-277 Measuring the unobservable: estimating informal economy by a structural equation modeling approach
by Roberto Dell’Anno - 278-279 Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach
by Roberto Dell’Anno
December 2022, Volume 29, Issue 6
- 1349-1372 Public finance in the era of the COVID-19 crisis
by David R. Agrawal & Aline Bütikofer - 1373-1394 Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state
by Marianne Bitler & Jason Cook & Danea Horn & Nathan Seegert - 1395-1418 Public support for tax policies in COVID-19 times: evidence from Luxembourg
by Javier Olivera & Philippe Kerm - 1419-1449 The impact of COVID-19 on Japanese firms: mobility and resilience via remote work
by Daiji Kawaguchi & Sagiri Kitao & Manabu Nose - 1450-1494 Corporate taxes and union wages in the United States
by R. Alison Felix & James R. Hines - 1495-1526 The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs
by Tibor Hanappi & Ana Cinta González Cabral - 1527-1560 Tax haven, pollution haven or both?
by Thierry Madiès & Ornella Tarola & Emmanuelle Taugourdeau - 1561-1589 Political alignment and project funding
by Luisa Schneider & Daniela Wech & Matthias Wrede
October 2022, Volume 29, Issue 5
- 1075-1097 The EU self-surplus puzzle: an indication of VAT fraud?
by Martin T. Braml & Gabriel J. Felbermayr - 1098-1127 Decentralized provision of disaster aid: aid fragmentation and the poverty implications
by Manabu Nose - 1128-1159 What impairs the ‘money machine’ of VAT in developing countries?
by Harsha Konara Mudiyanselage & Shawn Xiaoguang Chen - 1160-1212 Media negativity bias and tax compliance: experimental evidence
by Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek - 1213-1226 Tax competition and tax base equalization in the presence of multiple tax instruments
by Mutsumi Matsumoto - 1227-1259 Rising markups and optimal redistributive taxation
by Eren Gürer - 1260-1293 Income taxation, entrepreneurship, and incorporation status of self-employment
by Ege Can - 1294-1320 Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity
by Zarko Y. Kalamov & Marco Runkel - 1321-1347 How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China
by Wei Cui & Jeffrey Hicks & Max Norton
August 2022, Volume 29, Issue 4
- 811-833 Ideological polarization and government debt
by Mickael Melki & Andrew Pickering - 834-872 Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes
by Luigi Marattin & Tommaso Nannicini & Francesco Porcelli - 873-889 Investor asset valuation under a wealth tax and a capital income tax
by Petter Bjerksund & Guttorm Schjelderup - 890-921 Tax Buoyancy in Sub-Saharan Africa and its Determinants
by Sanjeev Gupta & João Tovar Jalles & Jianhong Liu - 922-952 Cash-flow business taxation revisited: bankruptcy and asymmetric information
by Robin Boadway & Motohiro Sato & Jean-François Tremblay - 953-984 Inequality measurement and tax/transfer policy
by Patricia Apps & Ray Rees - 985-1013 Education, taxation and the perceived effects of sin good consumption
by Giovanni Immordino & Anna Maria C. Menichini & Maria Grazia Romano - 1014-1046 The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy
by Gabriele Mazzolini & Laura Pagani & Alessandro Santoro - 1047-1073 Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste
by Thornton Matheson
June 2022, Volume 29, Issue 3
- 537-580 Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda
by Yoon-Jung Choi - 581-599 Substitution across profit shifting methods and the impact on thin capitalization rules
by Gideon Goerdt & Wolfgang Eggert - 600-626 Tax competition in the presence of environmental spillovers
by Fabio Antoniou & Panos Hatzipanayotou & Michael S. Michael & Nikos Tsakiris - 627-666 Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador
by Gonzalo E. Sánchez - 667-703 Pollution externalities and corrective taxes in a dynamic small open economy
by Yasuhiro Nakamoto & Akihiko Yanase - 704-725 State income taxes and team performance
by Erik Hembre - 726-750 How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data
by Athiphat Muthitacharoen & Trongwut Burong - 751-787 Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?
by Jinghua Lei & Jenny Ligthart & Mark Rider & Ruixin Wang - 788-809 Tax competition for FDI: China’s exceptional approach
by Kate Hynes & Yongzheng Liu & Jie Ma & Ian Wooton
April 2022, Volume 29, Issue 2
- 237-285 The role of information aggregators in tax compliance
by A. Yeliz Kaçamak - 286-315 Investment in children, social security, and intragenerational risk sharing
by Simon Fan & Yu Pang & Pierre Pestieau - 316-357 The immeasurable tax gains by Dutch shell companies
by Arjan Lejour & Jan Möhlmann & Maarten ’t Riet - 358-377 To them that hath: economic complexity and local industrial strategy in the UK
by Penny Mealy & Diane Coyle - 378-407 Social security contributions distribution and economic activity
by José L. Torres - 408-442 The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities
by Daniel Jaqua & Daniel Schaffa - 443-471 Gini and undercoverage at the upper tail: a simple approximation
by Pablo Gutiérrez Cubillos - 472-504 Assessing income tax perturbations
by Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen - 505-535 Pandemic and progressivity
by Alexander Klemm & Paolo Mauro
February 2022, Volume 29, Issue 1
- 1-29 Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring
by Lang (Kate) Yang - 30-52 Do policies and institutions matter for pre-tax income inequality? Cross-country evidence
by Damián Vergara - 53-83 Fiscal shocks and spillovers in a dynamic two-country model
by Jingchao Li - 84-109 Time-saving goods, time inequalities and optimal commodity taxation
by Cristian F. Sepulveda - 110-146 Tax competition and club goods
by Guillaume Claveres - 147-190 Taxing capital and labor when both factors are imperfectly mobile internationally
by Hippolyte d’Albis & Agnès Bénassy-Quéré - 191-200 Robust effects of a debt-financed tax cut in an economy with incomplete markets
by Jose Angelo Divino & Jaime Orrillo - 201-214 A note on pollution and reforms of domestic and trade taxes toward uniformity
by Takumi Haibara - 215-236 The C-inefficiency of the EU-VAT and what can be done about it
by Sijbren Cnossen
December 2021, Volume 28, Issue 6
- 1299-1301 Richard Miller Bird 1938–2021
by Jack. M. Mintz - 1302-1328 Who’s calling? The effect of phone calls and personal interaction on tax compliance
by Monica Mogollon & Daniel Ortega & Carlos Scartascini - 1329-1359 Labor market frictions, capital, taxes and employment
by Kangoh Lee - 1360-1384 Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity
by Hildegunn E. Stokke - 1385-1411 Optimal fiscal policies and market structures with monopolistic competition
by Cheng-wei Chang & Ching-chong Lai - 1412-1429 Welfare effects of business taxation under default risk
by Nicola Comincioli & Paolo M. Panteghini & Sergio Vergalli - 1430-1471 Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States
by Stanley L. Winer & J. Stephen Ferris & Bharatee Bhusana Dash & Pinaki Chakraborty - 1472-1518 The revenue and base effects of local tax hikes: evidence from a quasi-experiment
by Thushyanthan Baskaran - 1519-1561 Multinational corporations and tax havens: evidence from country-by-country reporting
by Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv - 1562-1562 Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting
by Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv
October 2021, Volume 28, Issue 5
- 1081-1089 Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance
by Mireille Chiroleu-Assouline & Marco Runkel - 1090-1121 Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare
by Ottmar Edenhofer & Max Franks & Matthias Kalkuhl - 1122-1142 Carbon pricing under uncertainty
by Frederick Ploeg - 1143-1162 Lobbying for size and slice of the quota
by Pauli Lappi - 1163-1187 Designing international tax reform: lessons from TCJA
by Mindy Herzfeld - 1188-1210 Tariff elimination versus tax avoidance: free trade agreements and transfer pricing
by Hiroshi Mukunoki & Hirofumi Okoshi - 1211-1241 The value-added tax and growth: design matters
by Santiago Acosta-Ormaechea & Atsuyoshi Morozumi - 1242-1275 VAT threshold and small business behavior: evidence from Thai tax returns
by Athiphat Muthitacharoen & Wonma Wanichthaworn & Trongwut Burong - 1276-1297 A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020
by David R. Agrawal & Ronald B. Davies & Sara LaLumia & Nadine Riedel & Kimberley Scharf
August 2021, Volume 28, Issue 4
- 749-750 Editorial Note
by Ronald Davies & David Agrawal & Nadine Riedel - 751-793 Mobility and the lifetime distributional impact of tax and transfer reforms
by Peter Levell & Barra Roantree & Jonathan Shaw - 794-854 The impact of taxes on income mobility
by Mario Alloza - 855-889 Profit-splitting rules and the taxation of multinational digital platforms
by Francis Bloch & Gabrielle Demange - 890-940 Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties
by Kunka Petkova - 941-964 Elderly empowerment, fertility, and public pensions
by Kazutoshi Miyazawa - 965-994 Voluntary provision of environmental offsets under monopolistic competition
by Masatoshi Yoshida & Stephen J. Turnbull - 995-1013 A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines
by Fabio Fiorillo & Elvina Merkaj - 1014-1034 Immigration and the pattern of public spending: evidence from OECD countries
by Dowon Kim & Dongwon Lee - 1035-1079 Analyzing state government spending: balanced budget rules or forward-looking decisions?
by Christopher Biolsi & H. Youn Kim
June 2021, Volume 28, Issue 3
- 483-496 The impact of tropical storms on the accumulation and composition of government debt
by Preeya Mohan & Eric Strobl - 497-514 Public expenditure spillovers: an explanation for heterogeneous tax reaction functions
by Rosella Levaggi & Paolo M. Panteghini - 515-532 Bidding for tariff exemptions in international oligopolies
by Giorgos Stamatopoulos - 533-566 Income tax evasion: tax elasticity, welfare, and revenue
by Max Gillman - 567-611 Matching under school and home bundling
by Xiaokuai Shao - 612-653 Frictions and taxpayer responses: evidence from bunching at personal tax thresholds
by Stuart Adam & James Browne & David Phillips & Barra Roantree - 654-684 Environmental policy contests: command and control versus taxes
by Daniel Cardona & Jenny De Freitas & Antoni Rubí-Barceló - 685-716 Fiscal devaluation and relative prices: evidence from the Euro area
by Giampaolo Arachi & Debora Assisi - 717-745 Avoiding taxes: banks’ use of internal debt
by Franz Reiter & Dominika Langenmayr & Svea Holtmann - 746-747 Correction to: Avoiding taxes: banks’ use of internal debt
by Franz Reiter & Dominika Langenmayr & Svea Holtmann
April 2021, Volume 28, Issue 2
- 281-283 Introduction to IIPF 2019 special issue in ITAX
by Bas Jacobs & Daniel Waldenström - 284-322 Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data
by Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi - 323-363 Political institutions and health expenditure
by Johannes Blum & Florian Dorn & Axel Heuer - 364-365 Special issue introduction
by Kate Hynes & Ian Wooton - 366-385 Targeting FDI
by Ben Ferrett & Ian Wooton - 386-404 Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment
by Wonkyung Lee & Hong Ma & Yuan Xu - 405-433 Land lease revenue windfalls and local tax policy in China
by Xin Liu & Yongzheng Liu - 434-464 The impact of taxes on the extensive and intensive margins of FDI
by Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka - 465-482 Structural fund, endogenous move and commitment
by Carsten Eckel & Yutao Han & Kate Hynes & Jin Zhang
February 2021, Volume 28, Issue 1
- 1-23 Avoiding taxes by transfers within the family
by Edoardo Di Porto & Enrica Maria Martino & Henry Ohlsson - 24-67 Poverty among the elderly: the role of public pension systems
by Philippe Jacques & Marie-Louise Leroux & Dalibor Stevanovic - 68-89 Government market power and public goods provision in a federation
by Matthew Wilson - 90-112 Fiscal equalization as a driver of tax increases: empirical evidence from Germany
by Thiess Buettner & Manuela Krause - 113-153 Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
by Sebastian Beer & Jan Loeprick - 154-190 Patent protection and public capital accumulation
by Ken Tabata - 191-211 Efficiency and the taxation of bank profits
by Robin Boadway & Motohiro Sato & Jean-François Tremblay - 212-247 Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base
by Panayiota Lyssiotou & Elena Savva - 248-280 Taxing telecommunications in developing countries
by Thornton Matheson & Patrick Petit
December 2020, Volume 27, Issue 6
- 1321-1363 The effects of income taxation on entrepreneurial investment: A puzzle?
by Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner - 1364-1424 Name and shame? Evidence from the European Union tax haven blacklist
by Aija Rusina - 1425-1452 Withholding-tax non-compliance: the case of cum-ex stock-market transactions
by Thiess Buettner & Carolin Holzmann & Felix Kreidl & Hendrik Scholz - 1453-1484 Missing social security contributions: the role of contribution rate and corporate income tax rate
by Xiaoxue Li & Liu Tian & Jing Xu - 1485-1519 How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns
by Nicola Branzoli & Antonella Caiumi - 1520-1556 Pouring oil on fire: interest deductibility and corporate debt
by Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi - 1557-1581 Minimum wage competition
by Koichi Fukumura & Atsushi Yamagishi - 1582-1607 Social Security reform: three Rawlsian options
by Erin Cottle Hunt & Frank N. Caliendo - 1608-1630 Expected effects of the US tax reform on other countries: global and local survey evidence
by Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe
October 2020, Volume 27, Issue 5
- 1051-1080 Profit shifting and corruption
by Katarzyna Bilicka & André Seidel - 1081-1107 Optimal indirect tax design in an open economy
by Yoshitomo Ogawa & Nobuhiro Hosoe - 1108-1147 Kant–Nash tax competition
by Thomas Eichner & Rüdiger Pethig - 1148-1173 Fiscal adjustments at the local level: evidence from Colombia
by Richard Jaimes