The effects of income taxation on entrepreneurial investment: A puzzle? Frank M. FossenRay ReesViktor Steiner OriginalPaper 19 May 2020 Pages: 1321 - 1363
Name and shame? Evidence from the European Union tax haven blacklist Aija Rusina OriginalPaper Open access 28 March 2020 Pages: 1364 - 1424
Withholding-tax non-compliance: the case of cum-ex stock-market transactions Thiess BuettnerCarolin HolzmannHendrik Scholz OriginalPaper Open access 30 April 2020 Pages: 1425 - 1452
Missing social security contributions: the role of contribution rate and corporate income tax rate Xiaoxue LiLiu TianJing Xu OriginalPaper 27 May 2020 Pages: 1453 - 1484
How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns Nicola BranzoliAntonella Caiumi OriginalPaper 30 May 2020 Pages: 1485 - 1519
Pouring oil on fire: interest deductibility and corporate debt Pietro DallariNicolas EndSeyed Reza Yousefi OriginalPaper 13 May 2020 Pages: 1520 - 1556
Minimum wage competition Koichi FukumuraAtsushi Yamagishi OriginalPaper 02 May 2020 Pages: 1557 - 1581
Social Security reform: three Rawlsian options Erin Cottle HuntFrank N. Caliendo OriginalPaper 20 May 2020 Pages: 1582 - 1607
Expected effects of the US tax reform on other countries: global and local survey evidence Dorine BoumansClemens FuestKlaus Wohlrabe Policy Watch Open access 11 August 2020 Pages: 1608 - 1630