How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues Laura KawanoJoel Slemrod OriginalPaper 01 October 2015 Pages: 401 - 433
Migration, wages and income taxes Jean GabszewiczOrnella TarolaSkerdilajda Zanaj OriginalPaper 17 July 2015 Pages: 434 - 453
Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity Etienne LehmannClaudio LuciforaBruno Van der Linden OriginalPaper 07 October 2015 Pages: 454 - 489
Fiscal policy reforms and dynamic Laffer effects Peter van Oudheusden OriginalPaper 02 July 2015 Pages: 490 - 521
Political institutions and government spending behavior: theory and evidence from Iran Sajjad F. DizajiMohammad Reza FarzaneganAlireza Naghavi OriginalPaper 06 October 2015 Pages: 522 - 549
Does conditionality in IMF-supported programs promote revenue reform? Ernesto CrivelliSanjeev Gupta OriginalPaper 01 October 2015 Pages: 550 - 579
The indirect effects of direct democracy: local government size and non-budgetary voter initiatives in Germany Zareh Asatryan OriginalPaper 16 October 2015 Pages: 580 - 601