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2. Tax havens and cross-border licensing with transfer pricing regulation

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   OriginalPaper 06 December 2022 Pages: 333 - 366

   

3. Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement

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4. Citizenship and taxes

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   OriginalPaper 13 December 2022 Pages: 404 - 453

   

5. Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro

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   • Bing Zhang

   OriginalPaper 23 January 2023 Pages: 454 - 485

6. Optimal nonlinear taxation: a simpler approach

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   OriginalPaper Open access 04 May 2023 Pages: 486 - 510

   

7. Labor share as an "automatic stabilizer" of income inequality

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   OriginalPaper Open access 17 June 2023 Pages: 511 - 532

   

8. Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax

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   OriginalPaper 23 June 2023 Pages: 533 - 551

   

9. Till taxes keep us apart? The impact of the marriage tax on the marriage rate

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   OriginalPaper Open access 27 June 2023 Pages: 552 - 592

   

10. The long way to tax transparency: lessons from the early publishers of country-by-country reports

    • Sarah Godar
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    • Katia Toledo Ruiz

    Policy Watch Open access 11 January 2024 Pages: 593 - 634