Ausgabe 4/2023
Inhalt (9 Artikel)
Open Access
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany
Drahomir Klimsa, Robert Ullmann
Measuring the model uncertainty of shadow economy estimates
Piotr Dybka, Bartosz Olesiński, Marek Rozkrut, Andrzej Torój
Open Access
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany
Michael Christl, Silvia De Poli, Tine Hufkens, Andreas Peichl, Mattia Ricci
Open Access
Do couples bunch more? Evidence from partnered and single taxpayers
Nazila Alinaghi, John Creedy, Norman Gemmell
A review of submissions to International Tax and Public Finance, 2010–2020
Ronald B. Davies, Zuzanna Studnicka