Ausgabe 6/2017
Inhalt (8 Artikel)
Introducing an IP license box in Switzerland: quantifying the effects
Florian Chatagny, Marko Koethenbuerger, Michael Stimmelmayr
Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland
Sergio Galletta, Agustin Redonda
Married couple work participation and earnings elasticities: evidence from tax data
Emily Y. Lin, Patricia K. Tong
Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment
Leonardo Becchetti, Vittorio Pelligra, Tommaso Reggiani
The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data
Sandy Fréret, Denis Maguain