Issue 2/2024
Content (10 Articles)
Tax havens and cross-border licensing with transfer pricing regulation
Jay Pil Choi, Jota Ishikawa, Hirofumi Okoshi
Open Access
Labor share as an "automatic stabilizer" of income inequality
Bruno Bises, Francesco Bloise, Antonio Scialà
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
Yuya Kikuchi, Toshiki Tamai
Open Access
Till taxes keep us apart? The impact of the marriage tax on the marriage rate
Nadia Myohl
Open Access
Policy Watch
The long way to tax transparency: lessons from the early publishers of country-by-country reports
Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz