Market size, product differentiation and bidding for new varieties Jie MaIan Wooton OriginalPaper 29 July 2019 Pages: 257 - 279
Does VAT have higher tax compliance than a turnover tax? Evidence from China Jianjun LiXuan Wang OriginalPaper 26 August 2019 Pages: 280 - 311
Intergovernmental transfers and tax noncompliance Bing YeXunyong Xiang OriginalPaper 23 July 2019 Pages: 312 - 338
Optimal tax policy under tax evasion George EconomidesApostolis PhilippopoulosAnastasios Rizos OriginalPaper 03 September 2019 Pages: 339 - 362
Cheating in Europe: underreporting of self-employment income in comparative perspective Merike KukkAlari PaulusKarsten Staehr OriginalPaper Open access 19 August 2019 Pages: 363 - 390
Benefits to the majority from universal service Amihai GlazerStef Proost OriginalPaper 01 August 2019 Pages: 391 - 408
A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand John CreedyNorman GemmellPenny Mok OriginalPaper 01 August 2019 Pages: 409 - 434
Age gap in voter turnout and size of government debt Ryo ArawatariTetsuo Ono OriginalPaper 19 August 2019 Pages: 435 - 460
Debt authority and intentional overstatement of budgetary deficit: evidence from Chinese Provinces Zhiyong AnYilin Hou OriginalPaper 10 August 2019 Pages: 461 - 477
The fiscal aspect of the refugee crisis Joakim Ruist Policy Watch Open access 04 December 2019 Pages: 478 - 492