1. Editorial Note

   • Ronald B. Davies
   • Sara LaLumia
   • Kimberly Scharf

   Editorial 09 April 2020 Pages: 493 - 494

2. Unilateral introduction of destination-based cash-flow taxation

   • Johannes Becker
   • Joachim Englisch

   OriginalPaper 04 November 2019 Pages: 495 - 513

   

3. The quality of tax administration and firm performance: evidence from developing countries

   • Era Dabla-Norris
   • Florian Misch
   • Munawer Khwaja

   OriginalPaper 13 September 2019 Pages: 514 - 551

   

4. The provision of infrastructure: benefit–cost criteria for optimizing local governments

   • T. Daniel Woodbury

   OriginalPaper 02 November 2019 Pages: 552 - 574

5. On the relevance of double tax treaties

   • Kunka Petkova
   • Andrzej Stasio
   • Martin Zagler

   OriginalPaper Open access 21 September 2019 Pages: 575 - 605

   

6. Decentralization with porous borders: public production in a federation with tax competition and spillovers

   • Stephanie Armbruster
   • Beat Hintermann

   OriginalPaper 04 October 2019 Pages: 606 - 642

   

7. Welfare implications of upstream subsidy in the presence of countervailing duties under limited verifiability

   • Sang-Kee Kim
   • Young-Han Kim

   OriginalPaper 26 September 2019 Pages: 643 - 663

   

8. What happens to workplace pension saving when employers are obliged to enrol employees automatically?

   • Jonathan Cribb
   • Carl Emmerson

   OriginalPaper Open access 11 September 2019 Pages: 664 - 693

   

9. Myopia, education, and social security

   • Frank N. Caliendo
   • T. Scott Findley

   OriginalPaper 09 October 2019 Pages: 694 - 720

   

10. Problematic response margins in the estimation of the elasticity of taxable income

    • Kristoffer Berg
    • Thor O. Thoresen

    OriginalPaper 30 October 2019 Pages: 721 - 752

    

11. A destination-based allowance for corporate equity

    • Shafik Hebous
    • Alexander Klemm

    Policy Watch 09 December 2019 Pages: 753 - 777