Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax” Andrew M. BauerAlan MacnaughtonAnindya Sen OriginalPaper 06 November 2014 Pages: 909 - 931
Is trade liberalization conducive to the formation of climate coalitions? Thomas EichnerRüdiger Pethig OriginalPaper 05 September 2014 Pages: 932 - 955
A political economy of tax havens Hsun ChuChu-Chuan ChengYu-Bong Lai OriginalPaper 09 December 2014 Pages: 956 - 976
Policy outcomes of single and double-ballot elections Massimiliano FerraresiLeonzio RizzoAlberto Zanardi OriginalPaper 07 January 2015 Pages: 977 - 998
Bilateral tax treaties and US foreign direct investment financing modes Joseph P. DanielsPatrick O’BrienMarc B. von der Ruhr OriginalPaper 21 October 2014 Pages: 999 - 1027
Further analysis on leadership in tax competition: the role of capital ownership—a comment Hubert KempfGrégoire Rota-Graziosi OriginalPaper 04 November 2014 Pages: 1028 - 1039
On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow Zhiyong An OriginalPaper 01 November 2014 Pages: 1040 - 1047
Decentralization in Africa and the nature of local governments’ competition: evidence from Benin Emilie CaldeiraMartial FoucaultGregoire Rota-Graziosi OriginalPaper 13 December 2014 Pages: 1048 - 1076
Mobilizing VAT revenues in African countries Sijbren Cnossen POLICY WATCH 20 February 2015 Pages: 1077 - 1108