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International Tax and Public Finance

Ausgabe 4/2014

SI: The role of the state in growth and development

Inhalt (12 Artikel)

Euro membership and fiscal reaction functions

Alfons J. Weichenrieder, Jochen Zimmer

Fiscal consolidations and public debt in Europe

Gianluca Cafiso, Roberto Cellini

Tax reforms and the capital structure of banks

Thomas Hemmelgarn, Daniel Teichmann

Corporate taxation and the quality of research and development

Christof Ernst, Katharina Richter, Nadine Riedel

Wealth transfer taxation: an empirical investigation

Paola Profeta, Simona Scabrosetti, Stanley L. Winer

Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes

Jorge Onrubia, Fidel Picos-Sánchez, María del Carmen Rodado

An assessment of the waste effects of corruption on infrastructure provision

Massimo Finocchiaro Castro, Calogero Guccio, Ilde Rizzo