1. How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues

   • Laura Kawano
   • Joel Slemrod

   OriginalPaper 01 October 2015 Pages: 401 - 433

   

2. Migration, wages and income taxes

   • Jean Gabszewicz
   • Ornella Tarola
   • Skerdilajda Zanaj

   OriginalPaper 17 July 2015 Pages: 434 - 453

   

3. Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity

   • Etienne Lehmann
   • Claudio Lucifora
   • Bruno Van der Linden

   OriginalPaper 07 October 2015 Pages: 454 - 489

   

4. Fiscal policy reforms and dynamic Laffer effects

   • Peter van Oudheusden

   OriginalPaper 02 July 2015 Pages: 490 - 521

   

5. Political institutions and government spending behavior: theory and evidence from Iran

   • Sajjad F. Dizaji
   • Mohammad Reza Farzanegan
   • Alireza Naghavi

   OriginalPaper 06 October 2015 Pages: 522 - 549

   

6. Does conditionality in IMF-supported programs promote revenue reform?

   • Ernesto Crivelli
   • Sanjeev Gupta

   OriginalPaper 01 October 2015 Pages: 550 - 579

   

7. The indirect effects of direct democracy: local government size and non-budgetary voter initiatives in Germany

   • Zareh Asatryan

   OriginalPaper 16 October 2015 Pages: 580 - 601