Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda Yoon-Jung Choi OriginalPaper 23 July 2021 Pages: 537 - 580
Substitution across profit shifting methods and the impact on thin capitalization rules Gideon GoerdtWolfgang Eggert OriginalPaper Open access 30 June 2021 Pages: 581 - 599
Tax competition in the presence of environmental spillovers Fabio AntoniouPanos HatzipanayotouNikos Tsakiris OriginalPaper 14 July 2021 Pages: 600 - 626
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador Gonzalo E. Sánchez OriginalPaper 17 July 2021 Pages: 627 - 666
Pollution externalities and corrective taxes in a dynamic small open economy Yasuhiro NakamotoAkihiko Yanase OriginalPaper 26 July 2021 Pages: 667 - 703
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data Athiphat MuthitacharoenTrongwut Burong OriginalPaper 16 August 2021 Pages: 726 - 750
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff? Jinghua LeiJenny LigthartRuixin Wang OriginalPaper 28 August 2021 Pages: 751 - 787
Tax competition for FDI: China’s exceptional approach Kate HynesYongzheng LiuIan Wooton Policy Watch 30 November 2021 Pages: 788 - 809