Ausgabe 6/2023
Inhalt (10 Artikel)
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
Shiou-Yen Chu, Tsaur-Chin Wu
Open Access
Explaining the decline in the US labor share: taxation and automation
Burkhard Heer, Andreas Irmen, Bernd Süssmuth
Open Access
Optimal linear income taxes and education subsidies under skill-biased technical change
Bas Jacobs, Uwe Thuemmel
On the incentive compatibility of universal adoption of destination-based cash flow taxation
Eric W. Bond, Thomas A. Gresik
Electoral outcomes and local public goods provision with ex post interregional transfer
Nobuo Akai, Takahiro Watanabe
Policy Watch
The impact of Covid-19 on economic activity: evidence from administrative tax registers
Nikolay Angelov, Daniel Waldenström