1. Avoiding taxes by transfers within the family

   • Edoardo Di Porto
   • Enrica Maria Martino
   • Henry Ohlsson

   OriginalPaper 24 June 2020 Pages: 1 - 23

   

2. Poverty among the elderly: the role of public pension systems

   • Philippe Jacques
   • Marie-Louise Leroux
   • Dalibor Stevanovic

   OriginalPaper 18 July 2020 Pages: 24 - 67

   

3. Government market power and public goods provision in a federation

   • Matthew Wilson

   OriginalPaper 06 June 2020 Pages: 68 - 89

   

4. Fiscal equalization as a driver of tax increases: empirical evidence from Germany

   • Thiess Buettner
   • Manuela Krause

   OriginalPaper Open access 30 June 2020 Pages: 90 - 112

   

5. Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa

   • Sebastian Beer
   • Jan Loeprick

   OriginalPaper 31 July 2020 Pages: 113 - 153

   

6. Patent protection and public capital accumulation

   • Ken Tabata

   OriginalPaper 10 June 2020 Pages: 154 - 190

   

7. Efficiency and the taxation of bank profits

   • Robin Boadway
   • Motohiro Sato
   • Jean-François Tremblay

   OriginalPaper 15 July 2020 Pages: 191 - 211

8. Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base

   • Panayiota Lyssiotou
   • Elena Savva

   OriginalPaper 19 June 2020 Pages: 212 - 247

   

9. Taxing telecommunications in developing countries

   • Thornton Matheson
   • Patrick Petit

   Policy Watch 28 August 2020 Pages: 248 - 280