Ideological polarization and government debt Mickael MelkiAndrew Pickering OriginalPaper Open access 30 August 2021 Pages: 811 - 833
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes Luigi MarattinTommaso NanniciniFrancesco Porcelli OriginalPaper Open access 02 September 2021 Pages: 834 - 872
Investor asset valuation under a wealth tax and a capital income tax Petter BjerksundGuttorm Schjelderup OriginalPaper Open access 14 September 2021 Pages: 873 - 889
Tax Buoyancy in Sub-Saharan Africa and its Determinants Sanjeev GuptaJoão Tovar JallesJianhong Liu OriginalPaper 21 September 2021 Pages: 890 - 921
Cash-flow business taxation revisited: bankruptcy and asymmetric information Robin BoadwayMotohiro SatoJean-François Tremblay OriginalPaper 06 October 2021 Pages: 922 - 952
Inequality measurement and tax/transfer policy Patricia AppsRay Rees OriginalPaper Open access 13 October 2021 Pages: 953 - 984
Education, taxation and the perceived effects of sin good consumption Giovanni ImmordinoAnna Maria C. MenichiniMaria Grazia Romano OriginalPaper Open access 01 November 2021 Pages: 985 - 1013
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy Gabriele MazzoliniLaura PaganiAlessandro Santoro OriginalPaper Open access 01 November 2021 Pages: 1014 - 1046
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste Thornton Matheson Policy Watch 17 June 2022 Pages: 1047 - 1073