1. On the incidence of bank levies: theory and evidence

   • Michael Kogler

   OriginalPaper 30 November 2018 Pages: 677 - 718

   

2. Investor taxation, firm heterogeneity and capital structure choice

   • Silke Rünger
   • Rainer Niemann
   • Magdalena Haring

   OriginalPaper Open access 09 April 2019 Pages: 719 - 757

   

3. Is capital taxation always harmful for economic growth?

   • Fabian ten Kate
   • Petros Milionis

   OriginalPaper Open access 07 February 2019 Pages: 758 - 805

   

4. Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods

   • Spencer Bastani
   • Sören Blomquist
   • Luca Micheletto

   OriginalPaper Open access 22 March 2019 Pages: 806 - 834

   

5. Production location of multinational firms under transfer pricing: the impact of the arm’s length principle

   • Hayato Kato
   • Hirofumi Okoshi

   OriginalPaper 10 November 2018 Pages: 835 - 871

   

6. Switch toward tax centralization in Italy: a wake-up for the local political budget cycle

   • Massimiliano Ferraresi
   • Umberto Galmarini
   • Alberto Zanardi

   OriginalPaper 15 February 2019 Pages: 872 - 898

   

7. Tax competition, unemployment, and intergovernmental transfers

   • Yuya Kikuchi
   • Toshiki Tamai

   OriginalPaper 26 February 2019 Pages: 899 - 918

8. Commodity taxation and regulatory competition

   • Simone Moriconi
   • Pierre M. Picard
   • Skerdilajda Zanaj

   OriginalPaper 02 November 2018 Pages: 919 - 965