Ausgabe 5/2022
Inhalt (9 Artikel)
Open Access
The EU self-surplus puzzle: an indication of VAT fraud?
Martin T. Braml, Gabriel J. Felbermayr
What impairs the ‘money machine’ of VAT in developing countries?
Harsha Konara Mudiyanselage, Shawn Xiaoguang Chen
Open Access
Media negativity bias and tax compliance: experimental evidence
Miloš Fišar, Tommaso Reggiani, Fabio Sabatini, Jiří Špalek
Open Access
Tax competition and tax base equalization in the presence of multiple tax instruments
Mutsumi Matsumoto
Open Access
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity
Zarko Y. Kalamov, Marco Runkel
Policy Watch
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China
Wei Cui, Jeffrey Hicks, Max Norton