1. Introducing an IP license box in Switzerland: quantifying the effects

   • Florian Chatagny
   • Marko Koethenbuerger
   • Michael Stimmelmayr

   OriginalPaper 14 February 2017 Pages: 927 - 961

2. Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland

   • Sergio Galletta
   • Agustin Redonda

   OriginalPaper 03 April 2017 Pages: 962 - 996

   

3. Married couple work participation and earnings elasticities: evidence from tax data

   • Emily Y. Lin
   • Patricia K. Tong

   OriginalPaper 01 August 2017 Pages: 997 - 1025

   

4. Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment

   • Leonardo Becchetti
   • Vittorio Pelligra
   • Tommaso Reggiani

   OriginalPaper 02 September 2017 Pages: 1026 - 1049

   

5. Illegal immigration and the shadow economy

   • Carmen Camacho
   • Fabio Mariani
   • Luca Pensieroso

   OriginalPaper 03 April 2017 Pages: 1050 - 1080

   

6. Emissions trading, non-compliance and bankable permits

   • Pauli Lappi

   OriginalPaper 26 January 2017 Pages: 1081 - 1099

   

7. The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data

   • Sandy Fréret
   • Denis Maguain

   OriginalPaper 02 February 2017 Pages: 1100 - 1140

   

8. The effect of VATs on government balance sheets

   • Alex Ufier

   Policy Watch 10 June 2016 Pages: 1141 - 1173