Editorial Note David R. AgrawalRonald B. DaviesNadine Riedel Editorial 23 March 2024 Pages: 331 - 332
Tax havens and cross-border licensing with transfer pricing regulation Jay Pil ChoiJota IshikawaHirofumi Okoshi OriginalPaper 06 December 2022 Pages: 333 - 366
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement Luca Giangregorio OriginalPaper Open access 09 December 2022 Pages: 367 - 403
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro Ge JinBing Zhang OriginalPaper 23 January 2023 Pages: 454 - 485
Optimal nonlinear taxation: a simpler approach Aart Gerritsen OriginalPaper Open access 04 May 2023 Pages: 486 - 510
Labor share as an "automatic stabilizer" of income inequality Bruno BisesFrancesco BloiseAntonio ScialĂ OriginalPaper Open access 17 June 2023 Pages: 511 - 532
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax Yuya KikuchiToshiki Tamai OriginalPaper 23 June 2023 Pages: 533 - 551
Till taxes keep us apart? The impact of the marriage tax on the marriage rate Nadia Myohl OriginalPaper Open access 27 June 2023 Pages: 552 - 592
The long way to tax transparency: lessons from the early publishers of country-by-country reports Sarah GodarGiulia AliprandiKatia Toledo Ruiz Policy Watch Open access 11 January 2024 Pages: 593 - 634