Ausgabe 1/2024
Special Issue: IIPF Congress 2022: Public Finance in Emerging Economies
Inhalt (11 Artikel)
Open Access
Detecting envelope wages with e-billing information
Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez, Carla Chamorro
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries
Javier Cortes Orihuela, Juan D. Díaz, Pablo Gutiérrez Cubillos, Pablo A. Troncoso
Encouraging digital tax tools as a response to Covid: evidence from Eswatini
Fabrizio Santoro, Razan Amine, Tanele Magongo
Open Access
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products
Alisa Frey, Justus Haucap
Open Access
Corporate income tax, IP boxes and the location of R&D
Pranvera Shehaj, Alfons J. Weichenrieder
Transfer pricing under global adoption of destination-based cash-flow taxation
Thomas A. Gresik, Guttorm Schjelderup
Open Access
The popularity function: a spurious regression? The case of Austria
Reinhard Neck, Friedrich Schneider