Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands Francis Weyzig OriginalPaper 11 September 2012 Pages: 910 - 937
A continuous model of income insurance Assar LindbeckMats Persson OriginalPaper 04 October 2012 Pages: 938 - 960
Optimal tax base with administrative fixed costs Stéphane Gauthier OriginalPaper 26 September 2012 Pages: 961 - 973
Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors John CreedyNorman Gemmell OriginalPaper 17 October 2012 Pages: 974 - 991
A simple model of copyright levies: implications for harmonization Jin-Hyuk Kim OriginalPaper 18 November 2012 Pages: 992 - 1013