Issue 4/2022
Content (9 Articles)
Open Access
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes
Luigi Marattin, Tommaso Nannicini, Francesco Porcelli
Open Access
Investor asset valuation under a wealth tax and a capital income tax
Petter Bjerksund, Guttorm Schjelderup
Tax Buoyancy in Sub-Saharan Africa and its Determinants
Sanjeev Gupta, João Tovar Jalles, Jianhong Liu
Cash-flow business taxation revisited: bankruptcy and asymmetric information
Robin Boadway, Motohiro Sato, Jean-François Tremblay
Open Access
Education, taxation and the perceived effects of sin good consumption
Giovanni Immordino, Anna Maria C. Menichini, Maria Grazia Romano
Open Access
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy
Gabriele Mazzolini, Laura Pagani, Alessandro Santoro
Policy Watch
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste
Thornton Matheson