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The relation between corporate social responsibility and profit shifting of multinational enterprises Michael OvereschSina Willkomm OriginalPaper Open access 17 May 2024
How a French corporate tax reform raised wages: evidence from an innovative method Nicolas Yol OriginalPaper 13 May 2024
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries Alban AsllaniFriedrich Schneider Policy Watch 08 May 2024
Effects of electronic cash registers on reported revenue Per EngströmJohannes HagenAndrea Schneider OriginalPaper Open access 06 May 2024
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries Roberto Dell’Anno OriginalPaper Open access 02 May 2024
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality Lukas RiedelHolger Stichnoth OriginalPaper Open access 01 May 2024
The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage Susana PeraltaTanguy van Ypersele OriginalPaper Open access 27 April 2024
Tax planning and investment responses to dividend taxation Aliisa Koivisto OriginalPaper 16 April 2024
Investing in the roots of your political ancestors Pantelis KammasMaria PoulimaVassilis Sarantides OriginalPaper 09 April 2024
Local fiscal competition and deficits in China Timothy J. GoodspeedJiakai Zhang OriginalPaper 08 April 2024
A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands Ambareen BeebeejaunNilakshi Bickharry Policy Watch 06 April 2024
Gendered taxes: the interaction of tax policy with gender equality Maria CoelhoAieshwarya DavisCarolina Osorio-Buitron Policy Watch 25 March 2024
Editorial Note David R. AgrawalRonald B. DaviesNadine Riedel Editorial 23 March 2024 Pages: 331 - 332
Regulatory avoidance responses to private Country-by-Country Reporting Felix Hugger OriginalPaper 13 March 2024
Attractive target for tax avoidance: trade liberalization and entry mode Hirofumi Okoshi OriginalPaper Open access 11 March 2024
How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19 Lucas RossoRodrigo Wagner OriginalPaper 06 March 2024
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy Marwin HeinemannWojciech Stiller OriginalPaper Open access 28 February 2024
Internal migration and the effective price of state and local taxes Austin J. Drukker OriginalPaper 24 February 2024
The consequences of the 2017 US international tax reform: a survey of the evidence Dhammika Dharmapala Policy Watch Open access 03 February 2024
Teach to comply? Evidence from a taxpayer education program in Rwanda Giulia MascagniFabrizio SantoroDenis Mukama OriginalPaper Open access 28 January 2024
Optimal commodity taxation when households earn multiple incomes Kevin Spiritus OriginalPaper Open access 27 January 2024
The regressivity of CIT exemptions in Africa Alou Adesse DamaGregoire Rota-GraziosiFaycal Sawadogo Policy Watch 22 January 2024
On the effects of intergovernmental grants: a survey Manuel E. LagoSantiago Lago-PeñasJorge Martinez-Vazquez OriginalPaper Open access 16 January 2024
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail Clemens FuestFlorian NeumeierDaniel Stöhlker OriginalPaper 13 January 2024
Grandparental childcare, family allowances and retirement policies Giam Pietro CiprianiTamara Fioroni OriginalPaper Open access 12 January 2024
The long way to tax transparency: lessons from the early publishers of country-by-country reports Sarah GodarGiulia AliprandiKatia Toledo Ruiz Policy Watch Open access 11 January 2024 Pages: 593 - 634
Corporate income tax, IP boxes and the location of R&D Pranvera ShehajAlfons J. Weichenrieder OriginalPaper Open access 10 January 2024 Pages: 203 - 242
Public finance in emerging economies Anne BrockmeyerJuan Carlos Suárez Serrato Editorial 10 January 2024 Pages: 1 - 2
Education politics, schooling choice and public school quality: the impact of income polarization Majda BenzidiaMichel LubranoPaolo Melindi-Ghidi OriginalPaper 09 January 2024
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses Takao KataokaYoshihiro Takamatsu OriginalPaper 08 January 2024
Detecting envelope wages with e-billing information Andrea Lopez-LuzuriagaMonica CalijuriCarla Chamorro OriginalPaper Open access 22 December 2023 Pages: 26 - 65
Encouraging digital tax tools as a response to Covid: evidence from Eswatini Fabrizio SantoroRazan AmineTanele Magongo OriginalPaper 15 December 2023 Pages: 95 - 135
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products Alisa FreyJustus Haucap OriginalPaper Open access 05 December 2023 Pages: 160 - 202
Climate policy and optimal public debt Maximilian KellnerMarco Runkel OriginalPaper Open access 03 December 2023
Not so sweet: impacts of a soda tax on producers Judite GonçalvesRoxanne MerendaJoão Pereira dos Santos OriginalPaper Open access 22 November 2023
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China Sixia ChenYuan FangHaotian Zhang OriginalPaper 14 November 2023
Tax policy design in a hierarchical model with occupational decisions Sebastián Castillo OriginalPaper Open access 09 November 2023
The EITC in rural and economically distressed areas: More bang per buck? Jacob E. Bastian OriginalPaper 06 November 2023 Pages: 136 - 159
Will fiscal transparency inhibit corporate tax avoidance? Evidence from China Chang CaiXiaomin Cao OriginalPaper 31 October 2023
The fiscal and intergenerational burdens of brakes and subsidies for energy prices Johannes HuberChristian Scharrer OriginalPaper Open access 30 October 2023
Is the forgiveness of a tax amnesty divine? Evidence from Argentina Maximiliano LaulettaFelipe Montano Campos OriginalPaper 20 October 2023
The popularity function: a spurious regression? The case of Austria Reinhard NeckFriedrich Schneider OriginalPaper Open access 17 October 2023 Pages: 298 - 329
Sovereign debt maturity structure and its costs Flavia Corneli OriginalPaper 11 October 2023 Pages: 262 - 297
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries Javier Cortes OrihuelaJuan D. DíazPablo A. Troncoso OriginalPaper 11 October 2023 Pages: 66 - 94
Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign Hanming Fang OriginalPaper 11 October 2023 Pages: 3 - 25
Shadow economy, “mixed” firms, and labour market outcomes Gaetano Lisi OriginalPaper 27 September 2023
