1. Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax”

   • Andrew M. Bauer
   • Alan Macnaughton
   • Anindya Sen

   OriginalPaper 06 November 2014 Pages: 909 - 931

   

2. Is trade liberalization conducive to the formation of climate coalitions?

   • Thomas Eichner
   • Rüdiger Pethig

   OriginalPaper 05 September 2014 Pages: 932 - 955

   

3. A political economy of tax havens

   • Hsun Chu
   • Chu-Chuan Cheng
   • Yu-Bong Lai

   OriginalPaper 09 December 2014 Pages: 956 - 976

4. Policy outcomes of single and double-ballot elections

   • Massimiliano Ferraresi
   • Leonzio Rizzo
   • Alberto Zanardi

   OriginalPaper 07 January 2015 Pages: 977 - 998

   

5. Bilateral tax treaties and US foreign direct investment financing modes

   • Joseph P. Daniels
   • Patrick O’Brien
   • Marc B. von der Ruhr

   OriginalPaper 21 October 2014 Pages: 999 - 1027

   

6. Further analysis on leadership in tax competition: the role of capital ownership—a comment

   • Hubert Kempf
   • Grégoire Rota-Graziosi

   OriginalPaper 04 November 2014 Pages: 1028 - 1039

   

7. On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow

   • Zhiyong An

   OriginalPaper 01 November 2014 Pages: 1040 - 1047

8. Decentralization in Africa and the nature of local governments’ competition: evidence from Benin

   • Emilie Caldeira
   • Martial Foucault
   • Gregoire Rota-Graziosi

   OriginalPaper 13 December 2014 Pages: 1048 - 1076

   

9. Mobilizing VAT revenues in African countries

   • Sijbren Cnossen

   POLICY WATCH 20 February 2015 Pages: 1077 - 1108