Printed from https://ideas.repec.org/s/kap/itaxpf2.html
Content
August 2021, Volume 28, Issue 4
- 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 - 1174-1197 Direct democracy, partial decentralization and voter information: evidence from Swiss municipalities
by Sergio Galletta - 1198-1223 Old before their time: the role of employers in retirement decisions
by Piera Bello & Vincenzo Galasso - 1224-1263 Competition in the quality of higher education: the impact of student mobility
by Gabrielle Demange & Robert Fenge & Silke Uebelmesser - 1264-1286 The impact of population size on the risk of local government default
by Dionisio Buendía-Carrillo & Juan Lara-Rubio & Andrés Navarro-Galera & María Elena Gómez-Miranda - 1287-1320 Size and distributional pattern of pension-related tax expenditures in European countries
by Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia
August 2020, Volume 27, Issue 4
- 779-804 Malas notches
by Ben Lockwood - 805-831 Voluntary disclosure schemes for offshore tax evasion
by Matthew Gould & Matthew D. Rablen - 832-864 Economic determinants of multilateral environmental agreements
by Tibor Besedeš & Erik P. Johnson & Xinping Tian - 865-889 Demographics and competition for capital in political economy
by Tadashi Morita & Yasuhiro Sato & Kazuhiro Yamamoto - 890-930 Varieties of VAT pass through
by Dora Benedek & Ruud A. Mooij & Michael Keen & Philippe Wingender - 931-950 The elasticity of taxable income of individuals in couples
by John Creedy & Norman Gemmell - 951-979 A data-driven procedure to determine the bunching window: an application to the Netherlands
by Nicole Bosch & Vincent Dekker & Kristina Strohmaier - 980-1018 Inequality and education choice
by Yuki Uchida & Tetsuo Ono - 1019-1049 Does public sector inefficiency constrain firm productivity? Evidence from Italian provinces
by Raffaela Giordano & Sergi Lanau & Pietro Tommasino & Petia Topalova
June 2020, Volume 27, Issue 3
- 493-494 Editorial Note
by Ronald B. Davies & Sara LaLumia & Kimberly Scharf - 495-513 Unilateral introduction of destination-based cash-flow taxation
by Johannes Becker & Joachim Englisch - 514-551 The quality of tax administration and firm performance: evidence from developing countries
by Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja - 552-574 The provision of infrastructure: benefit–cost criteria for optimizing local governments
by T. Daniel Woodbury - 575-605 On the relevance of double tax treaties
by Kunka Petkova & Andrzej Stasio & Martin Zagler - 606-642 Decentralization with porous borders: public production in a federation with tax competition and spillovers
by Stephanie Armbruster & Beat Hintermann - 643-663 Welfare implications of upstream subsidy in the presence of countervailing duties under limited verifiability
by Sang-Kee Kim & Young-Han Kim - 664-693 What happens to workplace pension saving when employers are obliged to enrol employees automatically?
by Jonathan Cribb & Carl Emmerson - 694-720 Myopia, education, and social security
by Frank N. Caliendo & T. Scott Findley - 721-752 Problematic response margins in the estimation of the elasticity of taxable income
by Kristoffer Berg & Thor O. Thoresen - 753-777 A destination-based allowance for corporate equity
by Shafik Hebous & Alexander Klemm
April 2020, Volume 27, Issue 2
- 257-279 Market size, product differentiation and bidding for new varieties
by Jie Ma & Ian Wooton - 280-311 Does VAT have higher tax compliance than a turnover tax? Evidence from China
by Jianjun Li & Xuan Wang - 312-338 Intergovernmental transfers and tax noncompliance
by Bing Ye & Xunyong Xiang - 339-362 Optimal tax policy under tax evasion
by George Economides & Apostolis Philippopoulos & Anastasios Rizos - 363-390 Cheating in Europe: underreporting of self-employment income in comparative perspective
by Merike Kukk & Alari Paulus & Karsten Staehr - 391-408 Benefits to the majority from universal service
by Amihai Glazer & Stef Proost - 409-434 A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand
by John Creedy & Norman Gemmell & Nicolas Hérault & Penny Mok - 435-460 Age gap in voter turnout and size of government debt
by Ryo Arawatari & Tetsuo Ono - 461-477 Debt authority and intentional overstatement of budgetary deficit: evidence from Chinese Provinces
by Zhiyong An & Yilin Hou - 478-492 The fiscal aspect of the refugee crisis
by Joakim Ruist
February 2020, Volume 27, Issue 1
- 1-31 The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe
by Sabine Schenkelberg - 32-37 Why the Norwegian shareholder income tax is neutral
by Jan Södersten - 38-76 Safe haven or earnings stripping rules: a prisoner’s dilemma?
by Zarko Y. Kalamov - 77-102 Long-term care and myopic couples
by Justina Klimaviciute - 103-127 Marijuana tax incidence, stockpiling, and cross-border substitution
by Muhammad Salar Khan & Paul N. Thompson & Victor J. Tremblay - 128-152 Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China
by Chengrui Xiao - 153-193 Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights
by David Madden & Michael Savage - 194-214 Do the rich pay their taxes early?
by Andreas M. Fischer & Lucca Zachmann - 215-239 Modeling fiscal sustainability in dynamic macro-panels with heterogeneous effects: evidence from German federal states
by Lars P. Feld & Ekkehard A. Köhler & Julia Wolfinger - 240-255 Taxing aid: the end of a paradox?
by Émilie Caldeira & Anne-Marie Geourjon & Grégoire Rota-Graziosi
December 2019, Volume 26, Issue 6
- 1231-1233 Introduction to the special issue
by Claus Thustrup Kreiner & Eva Mörk - 1234-1258 Looking for the missing rich: tracing the top tail of the wealth distribution
by Stefan Bach & Andreas Thiemann & Aline Zucco - 1259-1290 Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
by Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget - 1291-1328 Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter
by Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle - 1329-1352 Non-bunching at kinks and notches in cash transfers in the Netherlands
by Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann - 1353-1382 Increasing the take-up of the housing allowance among Swedish pensioners: a field experiment
by Per Engström & Eskil Forsell & Johannes Hagen & Arnaldur Stefánsson - 1383-1415 Fiscal stimulus and debt burden: evidence from Thailand’s first-car-buyer tax rebate program
by Athiphat Muthitacharoen & Krislert Samphantharak & Sommarat Chantarat - 1416-1445 Do direct elections matter? Quasi-experimental evidence from Germany
by Stefanie Gaebler & Felix Roesel - 1446-1477 The sacred and the profane of budget cycles: evidence from Italian municipalities
by Federico Revelli & Roberto Zotti
October 2019, Volume 26, Issue 5
- 967-971 Public economics and development action: an introduction to a special issue in International Tax and Public Finance
by Jukka Pirttilä & Finn Tarp - 972-998 What determines administrative capacity in developing countries?
by Roberto Ricciuti & Antonio Savoia & Kunal Sen - 999-1017 Inequality, good governance, and endemic corruption
by Gil S. Epstein & Ira N. Gang - 1018-1047 The effect of top incomes on inequality in South Africa
by Janina Hundenborn & Ingrid Woolard & Jon Jellema - 1048-1103 Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
by Petr Janský & Miroslav Palanský - 1104-1136 How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
by Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä - 1137-1165 Labor income taxes in an economic federation with proportional membership fees
by Tomas Sjögren - 1166-1210 The welfare costs of Tiebout sorting with true public goods
by Florian Kuhlmey & Beat Hintermann - 1211-1229 Tax policy and entrepreneurial entry with information asymmetry and learning
by Diego d’Andria
August 2019, Volume 26, Issue 4
- 677-718 On the incidence of bank levies: theory and evidence
by Michael Kogler - 719-757 Investor taxation, firm heterogeneity and capital structure choice
by Silke Rünger & Rainer Niemann & Magdalena Haring - 758-805 Is capital taxation always harmful for economic growth?
by Fabian ten Kate & Petros Milionis - 806-834 Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods
by Spencer Bastani & Sören Blomquist & Luca Micheletto - 835-871 Production location of multinational firms under transfer pricing: the impact of the arm’s length principle
by Hayato Kato & Hirofumi Okoshi - 872-898 Switch toward tax centralization in Italy: a wake-up for the local political budget cycle
by Massimiliano Ferraresi & Umberto Galmarini & Leonzio Rizzo & Alberto Zanardi - 899-918 Tax competition, unemployment, and intergovernmental transfers
by Yuya Kikuchi & Toshiki Tamai - 919-965 Commodity taxation and regulatory competition
by Simone Moriconi & Pierre M. Picard & Skerdilajda Zanaj
June 2019, Volume 26, Issue 3
- 457-485 Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014
by Enrico Rubolino & Daniel Waldenström - 486-505 Tax competition and the efficiency of “benefit-related” business taxes
by Elisabeth Gugl & George R. Zodrow - 506-535 Corporate income taxes, corporate debt, and household debt
by Jinbaek Park & Young Lee - 536-570 Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability
by Samara R. Gunter - 571-594 Endogenizing government’s objectives in tax competition with capital ownership
by Keisuke Kawachi & Hikaru Ogawa & Taiki Susa - 595-617 Optimal bidder participation in public procurement auctions
by Ilke Onur & Bedri Kamil Onur Tas - 618-660 Pareto-improving tax policies under hyperbolic discounting
by Minwook Kang - 661-676 Expanding access to administrative data: the case of tax authorities in Finland and the UK
by Miguel Almunia & Jarkko Harju & Kaisa Kotakorpi & Janne Tukiainen & Jouko Verho
April 2019, Volume 26, Issue 2
- 225-256 Inter vivos transfers of ownership in family firms
by James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke - 257-281 Incentives to tax foreign investors
by Rishi R. Sharma - 282-316 Tax policy and economic growth: does it really matter?
by Donatella Baiardi & Paola Profeta & Riccardo Puglisi & Simona Scabrosetti - 317-356 How sensitive is the average taxpayer to changes in the tax-price of giving?
by Peter G. Backus & Nicky L. Grant - 357-380 Horizontal versus vertical fiscal equalization: the assignment problem
by Georg Anetsberger & Volker Arnold - 381-417 The impact of contingent liability realizations on public finances
by Elva Bova & Marta Ruiz-Arranz & Frederik Giancarlo Toscani & Hatice Elif Ture - 418-456 Corporate income taxes around the world: a survey on forward-looking tax measures and two applications
by Elias Steinmüller & Georg U. Thunecke & Georg Wamser
February 2019, Volume 26, Issue 1
- 1-3 Guest editorial: Special post-conference section on the shadow economy, tax evasion and informal labour
by Stanisław Cichocki & Ryszard Kokoszczyński - 4-40 Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy
by Piotr Dybka & Michał Kowalczuk & Bartosz Olesiński & Andrzej Torój & Marek Rozkrut - 41-70 Underground activities and labour market performance
by Ann-Sofie Kolm & Birthe Larsen - 71-102 Financial constraints and firm tax evasion
by James Alm & Yongzheng Liu & Kewei Zhang - 103-144 Environmental projects in the presence of corruption
by Athanasios Lapatinas & Anastasia Litina & Eftichios Sophocles Sartzetakis - 145-166 Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?
by Chih-Wen Mao & Wen-Chieh Wu - 167-197 How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria
by Joerg Paetzold - 198-223 Non-tax revenue in the European Union: A source of fiscal risk?
by Gilles Mourre & Adriana Reut
December 2018, Volume 25, Issue 6
- 1401-1403 Introduction to the special issue
by Wojciech Kopczuk & Andreas Peichl & Sara LaLumia - 1404-1433 The ECB’s fiscal policy
by Hans-Werner Sinn - 1434-1448 Inclusive fiscal reform: ensuring fairness and transparency in the international tax system
by David Bradbury & Pierce O’Reilly - 1449-1489 Using small businesses for individual tax planning: evidence from special tax regimes in Chile
by Claudio A. Agostini & Eduardo Engel & Andrea Repetto & Damián Vergara - 1490-1518 Tax refunds and income manipulation: evidence from the EITC
by Florian Buhlmann & Benjamin Elsner & Andreas Peichl - 1519-1558 Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession
by David Cashin & Jamie Lenney & Byron Lutz & William Peterman - 1559-1562 Emergence of populism under ambiguity
by Daiki Kishishita
October 2018, Volume 25, Issue 5
- 1093-1128 Optimal family taxation and income inequality
by Patricia Apps & Ray Rees - 1129-1169 Sub-metropolitan tax competition with household and capital mobility
by Tidiane Ly - 1170-1196 A test of fiscal sustainability in the EU countries
by Kyung-woo Lee & Jong-Hee Kim & Taeyoon Sung - 1197-1214 Specific versus ad valorem taxes in the presence of cost and quality differences
by Kuang-Cheng Andy Wang & Ping-Yao Chou & Wen-Jung Liang - 1215-1251 Distributional and revenue effects of a tax shift from labor to property
by Jörg Paetzold & Markus Tiefenbacher - 1252-1276 Is capital back? The role of land ownership and savings behavior
by Max Franks & David Klenert & Anselm Schultes & Kai Lessmann & Ottmar Edenhofer - 1277-1320 Tax treaties and foreign direct investment: a network approach
by Sunghoon Hong - 1321-1371 Optimal tax routing: network analysis of FDI diversion
by Maarten ‘t Riet & Arjan Lejour - 1372-1400 Are global taxes feasible?
by Richard M. Bird
August 2018, Volume 25, Issue 4
- 841-866 A collateral tax sanction: When does it mimic a welfare-improving tag?
by Yulia Kuchumova - 867-882 Optimal income taxation and migration
by Valeria Bonis & Luca Spataro - 883-912 The marginal cost of public funds is one at the optimal tax system
by Bas Jacobs - 913-945 The effect of investment tax incentives: evidence from China’s value-added tax reform
by Lei Zhang & Yuyu Chen & Zongyan He - 946-980 Central-local government fiscal relations and cyclicality of public spending: evidence from China
by Jing Xing & Clemens Fuest - 981-1000 Electoral cycles in MPs’ salaries: evidence from the German states
by Björn Kauder & Manuela Krause & Niklas Potrafke - 1001-1028 Inequality and the composition of taxes
by Andrew Pickering & Sheraz Rajput - 1029-1070 Gender bias in the spending of child benefits: evidence from a natural policy reform
by Panayiota Lyssiotou - 1071-1091 Strength in diversity? Fiscal federalism among the fifty US states
by Teresa Garcia-Milà & Therese J. McGuire & Wallace E. Oates
June 2018, Volume 25, Issue 3
- 553-580 Anti profit-shifting rules and foreign direct investment
by Thiess Buettner & Michael Overesch & Georg Wamser - 581-630 Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform
by Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa - 631-653 On the optimal lifetime redistribution and social objectives: a multidimensional approach
by Terhi Ravaska & Sanna Tenhunen & Matti Tuomala - 654-672 Optimal fringe benefit taxes: the implications of business use
by Callum Butler & Paul Calcott - 673-721 Vertical effects of fiscal rules: the Swiss experience
by Heiko T. Burret & Lars P. Feld - 722-756 Behavioral dynamics of tax compliance when taxpayer assistance services are available
by Michael McKee & Caleb A. Siladke & Christian A. Vossler - 757-807 A welfare evaluation of the 1986 tax reform for married couples in the United States
by Matteo Picchio & Giacomo Valletta - 808-840 Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?
by Sijbren Cnossen
April 2018, Volume 25, Issue 2
- 311-324 Tax competition and fiscal equalization under corporate income taxation
by Caterina Liesegang & Marco Runkel - 325-376 Capital taxation, investment, growth, and welfare
by Simon Bösenberg & Peter Egger & Benedikt Zoller-Rydzek - 377-403 Dividend taxes and stock volatility
by Erin E. Syron Ferris - 404-411 The magic of layoff taxes requires equilibrium stability
by Frédéric Gavrel - 412-429 Optimal policies for sin goods and health care: Tax or subsidy?
by Chu-chuan Cheng & Hsun Chu - 430-457 Tax penalties on fluctuating incomes: estimates from longitudinal data
by Daniel V. Gordon & Jean-François Wen - 458-518 Tax reforms and the underground economy: a simulation-based analysis
by Barbara Annicchiarico & Claudio Cesaroni - 519-551 VAT and agriculture: lessons from Europe
by Sijbren Cnossen
February 2018, Volume 25, Issue 1
- 1-63 Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes
by Irem Guceri - 64-98 Optimal taxation and public provision for poverty reduction
by Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala - 99-139 Long-term care social insurance: How to avoid big losses?
by Justina Klimaviciute & Pierre Pestieau - 140-165 Taxation and parental time allocation under different assumptions on altruism
by Alessandra Casarico & Alessandro Sommacal - 166-199 The stimulative effect of an unconditional block grant on the decentralized provision of care
by Mark Kattenberg & Wouter Vermeulen - 200-239 An experimental analysis of tax avoidance policies
by Samreen Malik & Benedikt Mihm & Florian Timme - 240-272 Infrastructure spillovers and strategic interaction: does the size matter?
by Massimiliano Ferraresi & Umberto Galmarini & Leonzio Rizzo - 273-309 An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata
by Mathias Dolls & Clemens Fuest & Dirk Neumann & Andreas Peichl
December 2017, Volume 24, Issue 6
- 927-961 Introducing an IP license box in Switzerland: quantifying the effects
by Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr - 962-996 Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland
by Sergio Galletta & Agustin Redonda - 997-1025 Married couple work participation and earnings elasticities: evidence from tax data
by Emily Y. Lin & Patricia K. Tong - 1026-1049 Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment
by Leonardo Becchetti & Vittorio Pelligra & Tommaso Reggiani - 1050-1080 Illegal immigration and the shadow economy
by Carmen Camacho & Fabio Mariani & Luca Pensieroso - 1081-1099 Emissions trading, non-compliance and bankable permits
by Pauli Lappi - 1100-1140 The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data
by Sandy Fréret & Denis Maguain - 1141-1173 The effect of VATs on government balance sheets
by Alex Ufier
September 2017, Volume 24, Issue 5
- 731-753 Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal
by Peter Birch Sørensen