Ausgabe 2/2023
Inhalt (9 Artikel)
The impact of tax and infrastructure competition on the profitability of local firms
Yutao Han, Patrice Pieretti, Giuseppe Pulina
Environmental offsets and production externalities under monopolistic competition
Masatoshi Yoshida, Stephen J. Turnbull, Mitsuru Ota
Tax systems and public borrowing limits in a fiscal union
Vladimir V. Dashkeev, Stephen J. Turnovsky
Corporate taxation when firms are heterogeneous: ACE versus CBIT
Philipp J. H. Schröder, Allan Sørensen
Corruption and distortion of public expenditures: evidence from Africa
Harouna Sedgo, Luc Désiré Omgba
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay
Florencia Amábile, Rómulo A. Chumacero
Open Access
Policy Watch
The VAT in practice: equity, enforcement, and complexity
Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama