Oates’ decentralization theorem with imperfect household mobility Francis BlochÜnal Zenginobuz OriginalPaper 01 April 2014 Pages: 353 - 375
A structural approach for analyzing fiscal equalization Audun Langørgen OriginalPaper 02 April 2014 Pages: 376 - 400
Tax evasion and social information: an experiment in Belgium, France, and the Netherlands Mathieu LefebvrePierre PestieauMarie Claire Villeval OriginalPaper 17 April 2014 Pages: 401 - 425
Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures Sebastian BeerJan Loeprick OriginalPaper 17 May 2014 Pages: 426 - 451
A race beyond the bottom: the nature of bidding for a firm Taiji FurusawaKazumi HoriIan Wooton OriginalPaper 15 May 2014 Pages: 452 - 475
The Re-distributive Role of Child Benefits Revisited Tomer BlumkinYoram MargaliothEfraim Sadka OriginalPaper 03 June 2014 Pages: 476 - 501
Intellectual property box regimes: effective tax rates and tax policy considerations Lisa EversHelen MillerChristoph Spengel Policy Watch Open access 28 June 2014 Pages: 502 - 530