Multinational ownership patterns and anti-tax avoidance legislation Axel PrettlDominik von Hagen OriginalPaper Open access 24 February 2022 Pages: 565 - 634
Funding infrastructure under uncertainty: evidence from tax credit prices Bree J. LangPratish Patel OriginalPaper 15 April 2022 Pages: 635 - 677
Tax more or spend less? Historical evidence from Switzerland’s federal budget plans Michele SalviChristoph A. Schaltegger OriginalPaper 25 January 2022 Pages: 678 - 705
Formal sector enforcement and welfare Gareth Liu-EvansShalini Mitra OriginalPaper Open access 02 April 2022 Pages: 706 - 728
The effects of a tax deduction for lifelong learning expenditures Wiljan van den BergeEgbert JongenKaren van der Wiel OriginalPaper Open access 09 May 2022 Pages: 729 - 756
The zero effect of income tax on the timing of birth: some evidence on French data Nicolas Moreau OriginalPaper 09 May 2022 Pages: 757 - 783
Tax incentives and firm pollution Dongmin KongMengxu XiongNi Qin OriginalPaper 28 April 2022 Pages: 784 - 813
The fiscal response to revenue shocks Simon BersetMartin HuberMark Schelker OriginalPaper Open access 16 March 2022 Pages: 814 - 848
VAT fraud and reverse charge: empirical evidence from VAT return data Thiess BuettnerAnnalisa Tassi Policy Watch Open access 22 March 2023 Pages: 849 - 878