Ausgabe 2/2018
Inhalt (8 Artikel)
Tax competition and fiscal equalization under corporate income taxation
Caterina Liesegang, Marco Runkel
Capital taxation, investment, growth, and welfare
Simon Bösenberg, Peter Egger, Benedikt Zoller-Rydzek
Tax penalties on fluctuating incomes: estimates from longitudinal data
Daniel V. Gordon, Jean-François Wen
Tax reforms and the underground economy: a simulation-based analysis
Barbara Annicchiarico, Claudio Cesaroni