The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe Sabine Schenkelberg OriginalPaper 09 July 2019 Pages: 1 - 31
Why the Norwegian shareholder income tax is neutral Jan Södersten OriginalPaper Open access 26 April 2019 Pages: 32 - 37
Safe haven or earnings stripping rules: a prisoner’s dilemma? Zarko Y. Kalamov OriginalPaper 10 May 2019 Pages: 38 - 76
Marijuana tax incidence, stockpiling, and cross-border substitution Muhammad Salar KhanPaul N. ThompsonVictor J. Tremblay OriginalPaper 13 July 2019 Pages: 103 - 127
Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China Chengrui Xiao OriginalPaper 22 May 2019 Pages: 128 - 152
Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights David MaddenMichael Savage OriginalPaper 24 April 2019 Pages: 153 - 193
Do the rich pay their taxes early? Andreas M. FischerLucca Zachmann OriginalPaper 19 April 2019 Pages: 194 - 214
Modeling fiscal sustainability in dynamic macro-panels with heterogeneous effects: evidence from German federal states Lars P. FeldEkkehard A. KöhlerJulia Wolfinger OriginalPaper 29 May 2019 Pages: 215 - 239
Taxing aid: the end of a paradox? Émilie CaldeiraAnne-Marie GeourjonGrégoire Rota-Graziosi Policy Watch 10 October 2019 Pages: 240 - 255