Anti profit-shifting rules and foreign direct investment Thiess BuettnerMichael OvereschGeorg Wamser OriginalPaper 16 June 2017 Pages: 553 - 580
Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform Sebastien BradleyEstelle DauchyMakoto Hasegawa OriginalPaper 07 July 2017 Pages: 581 - 630
On the optimal lifetime redistribution and social objectives: a multidimensional approach Terhi RavaskaSanna TenhunenMatti Tuomala OriginalPaper 30 August 2017 Pages: 631 - 653
Optimal fringe benefit taxes: the implications of business use Callum ButlerPaul Calcott OriginalPaper 08 August 2017 Pages: 654 - 672
Vertical effects of fiscal rules: the Swiss experience Heiko T. BurretLars P. Feld OriginalPaper 06 July 2017 Pages: 673 - 721
Behavioral dynamics of tax compliance when taxpayer assistance services are available Michael McKeeCaleb A. SiladkeChristian A. Vossler OriginalPaper 10 July 2017 Pages: 722 - 756
A welfare evaluation of the 1986 tax reform for married couples in the United States Matteo PicchioGiacomo Valletta OriginalPaper 14 August 2017 Pages: 757 - 807
Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation? Sijbren Cnossen Policy Watch Open access 01 August 2017 Pages: 808 - 840