1. Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014

   • Enrico Rubolino
   • Daniel Waldenström

   OriginalPaper 19 November 2018 Pages: 457 - 485

   

2. Tax competition and the efficiency of “benefit-related” business taxes

   • Elisabeth Gugl
   • George R. Zodrow

   OriginalPaper 14 September 2018 Pages: 486 - 505

3. Corporate income taxes, corporate debt, and household debt

   • Jinbaek Park
   • Young Lee

   OriginalPaper 03 September 2018 Pages: 506 - 535

   

4. Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability

   • Samara R. Gunter

   OriginalPaper 04 December 2018 Pages: 536 - 570

   

5. Endogenizing government’s objectives in tax competition with capital ownership

   • Keisuke Kawachi
   • Hikaru Ogawa
   • Taiki Susa

   OriginalPaper 28 September 2018 Pages: 571 - 594

   

6. Optimal bidder participation in public procurement auctions

   • Ilke Onur
   • Bedri Kamil Onur Tas

   OriginalPaper 27 September 2018 Pages: 595 - 617

   

7. Pareto-improving tax policies under hyperbolic discounting

   • Minwook Kang

   OriginalPaper 06 December 2018 Pages: 618 - 660

   

8. Expanding access to administrative data: the case of tax authorities in Finland and the UK

   • Miguel Almunia
   • Jarkko Harju
   • Jouko Verho

   Policy Watch Open access 16 November 2018 Pages: 661 - 676