Ausgabe 5/2023
Inhalt (9 Artikel)
Network externalities, trade costs, and the choice of commodity taxation principle
Tsaur-Chin Wu, Chih-Ta Yen, Hsiu-Wei Chang
Open Access
The fiscal costs of earthquakes in Japan
Ilan Noy, Toshihiro Okubo, Eric Strobl, Thomas Tveit
The housing net worth channel and the public finances: evidence from a European country panel
David Cronin, Kieran McQuinn
Tax progressivity and social welfare with a continuum of inequality views
Marko Ledić, Ivica Rubil, Ivica Urban
Corporate taxes and investment when firms are internationally mobile
Thomas von Brasch, Ivan Frankovic, Eero Tölö
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy
Jiayi Du, Guangjun Shen, Jingxian Zou
Social security and risk sharing: the role of economic mobility across generations
Erin Cottle Hunt, Frank N. Caliendo
Policy Watch
The COVID-19 state sales tax windfall
Phil Dean, Maclean Gaulin, Nathan Seegert, Mu-Jeung Yang