Introducing an IP license box in Switzerland: quantifying the effects Florian ChatagnyMarko KoethenbuergerMichael Stimmelmayr OriginalPaper 14 February 2017 Pages: 927 - 961
Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland Sergio GallettaAgustin Redonda OriginalPaper 03 April 2017 Pages: 962 - 996
Married couple work participation and earnings elasticities: evidence from tax data Emily Y. LinPatricia K. Tong OriginalPaper 01 August 2017 Pages: 997 - 1025
Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment Leonardo BecchettiVittorio PelligraTommaso Reggiani OriginalPaper 02 September 2017 Pages: 1026 - 1049
Illegal immigration and the shadow economy Carmen CamachoFabio MarianiLuca Pensieroso OriginalPaper 03 April 2017 Pages: 1050 - 1080
Emissions trading, non-compliance and bankable permits Pauli Lappi OriginalPaper 26 January 2017 Pages: 1081 - 1099
The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data Sandy FréretDenis Maguain OriginalPaper 02 February 2017 Pages: 1100 - 1140
The effect of VATs on government balance sheets Alex Ufier Policy Watch 10 June 2016 Pages: 1141 - 1173