Issue 3/2019
Content (8 Articles)
Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014
Enrico Rubolino, Daniel Waldenström
Tax competition and the efficiency of “benefit-related” business taxes
Elisabeth Gugl, George R. Zodrow
Endogenizing government’s objectives in tax competition with capital ownership
Keisuke Kawachi, Hikaru Ogawa, Taiki Susa
Open Access
Policy Watch
Expanding access to administrative data: the case of tax authorities in Finland and the UK
Miguel Almunia, Jarkko Harju, Kaisa Kotakorpi, Janne Tukiainen, Jouko Verho