Avoiding taxes by transfers within the family Edoardo Di PortoEnrica Maria MartinoHenry Ohlsson OriginalPaper 24 June 2020 Pages: 1 - 23
Poverty among the elderly: the role of public pension systems Philippe JacquesMarie-Louise LerouxDalibor Stevanovic OriginalPaper 18 July 2020 Pages: 24 - 67
Government market power and public goods provision in a federation Matthew Wilson OriginalPaper 06 June 2020 Pages: 68 - 89
Fiscal equalization as a driver of tax increases: empirical evidence from Germany Thiess BuettnerManuela Krause OriginalPaper Open access 30 June 2020 Pages: 90 - 112
Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa Sebastian BeerJan Loeprick OriginalPaper 31 July 2020 Pages: 113 - 153
Patent protection and public capital accumulation Ken Tabata OriginalPaper 10 June 2020 Pages: 154 - 190
Efficiency and the taxation of bank profits Robin BoadwayMotohiro SatoJean-François Tremblay OriginalPaper 15 July 2020 Pages: 191 - 211
Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base Panayiota LyssiotouElena Savva OriginalPaper 19 June 2020 Pages: 212 - 247
Taxing telecommunications in developing countries Thornton MathesonPatrick Petit Policy Watch 28 August 2020 Pages: 248 - 280