Inter vivos transfers of ownership in family firms James R. Hines Jr.Niklas PotrafkeChristoph Schinke OriginalPaper 06 August 2018 Pages: 225 - 256
Tax policy and economic growth: does it really matter? Donatella BaiardiPaola ProfetaSimona Scabrosetti OriginalPaper 11 May 2018 Pages: 282 - 316
How sensitive is the average taxpayer to changes in the tax-price of giving? Peter G. BackusNicky L. Grant OriginalPaper Open access 26 June 2018 Pages: 317 - 356
Horizontal versus vertical fiscal equalization: the assignment problem Georg AnetsbergerVolker Arnold OriginalPaper 08 June 2018 Pages: 357 - 380
The impact of contingent liability realizations on public finances Elva BovaMarta Ruiz-ArranzHatice Elif Ture OriginalPaper 24 May 2018 Pages: 381 - 417
Corporate income taxes around the world: a survey on forward-looking tax measures and two applications Elias SteinmüllerGeorg U. ThuneckeGeorg Wamser Policy Watch 03 August 2018 Pages: 418 - 456