1. The EU self-surplus puzzle: an indication of VAT fraud?

   • Martin T. Braml
   • Gabriel J. Felbermayr

   OriginalPaper Open access 22 December 2021 Pages: 1075 - 1097

   

2. Decentralized provision of disaster aid: aid fragmentation and the poverty implications

   • Manabu Nose

   OriginalPaper 08 November 2021 Pages: 1098 - 1127

   

3. What impairs the ‘money machine’ of VAT in developing countries?

   • Harsha Konara Mudiyanselage
   • Shawn Xiaoguang Chen

   OriginalPaper 26 November 2021 Pages: 1128 - 1159

   

4. Media negativity bias and tax compliance: experimental evidence

   • Miloš Fišar
   • Tommaso Reggiani
   • Jiří Špalek

   OriginalPaper Open access 16 November 2021 Pages: 1160 - 1212

   

5. Tax competition and tax base equalization in the presence of multiple tax instruments

   • Mutsumi Matsumoto

   OriginalPaper Open access 23 November 2021 Pages: 1213 - 1226

6. Rising markups and optimal redistributive taxation

   • Eren Gürer

   OriginalPaper Open access 19 December 2021 Pages: 1227 - 1259

   

7. Income taxation, entrepreneurship, and incorporation status of self-employment

   • Ege Can

   OriginalPaper 30 November 2021 Pages: 1260 - 1293

   

8. Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity

   • Zarko Y. Kalamov
   • Marco Runkel

   OriginalPaper Open access 15 December 2021 Pages: 1294 - 1320

9. How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China

   • Wei Cui
   • Jeffrey Hicks
   • Max Norton

   Policy Watch 05 August 2022 Pages: 1321 - 1347