Keeping both corruption and the shadow economy in check: the role of decentralization Roberto Dell’AnnoDésirée Teobaldelli OriginalPaper 07 December 2013 Pages: 1 - 40
Granting public or private consumption? Effects of grants on local public spending and income taxes Heléne Lundqvist OriginalPaper 25 April 2013 Pages: 41 - 72
Do alcohol taxes in Europe and the US rightly correct for externalities? Evan HerrnstadtIan W. H. ParryJuha Siikamäki OriginalPaper 25 September 2013 Pages: 73 - 101
Optimal tax on capital inflows discriminated by debt-risk profile Julian A. Parra-PolaniaCarmiña O. Vargas OriginalPaper 28 January 2014 Pages: 102 - 119
Income tax buyouts and income tax evasion Laszlo Goerke OriginalPaper 04 February 2014 Pages: 120 - 143
Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply Shun-ichiro BesshoMasayoshi Hayashi OriginalPaper 19 February 2014 Pages: 144 - 175