Ausgabe 2/2019
Inhalt (7 Artikel)
Inter vivos transfers of ownership in family firms
James R. Hines Jr., Niklas Potrafke, Marina Riem, Christoph Schinke
Tax policy and economic growth: does it really matter?
Donatella Baiardi, Paola Profeta, Riccardo Puglisi, Simona Scabrosetti
Open Access
How sensitive is the average taxpayer to changes in the tax-price of giving?
Peter G. Backus, Nicky L. Grant
Horizontal versus vertical fiscal equalization: the assignment problem
Georg Anetsberger, Volker Arnold
The impact of contingent liability realizations on public finances
Elva Bova, Marta Ruiz-Arranz, Frederik Giancarlo Toscani, Hatice Elif Ture
Policy Watch
Corporate income taxes around the world: a survey on forward-looking tax measures and two applications
Elias Steinmüller, Georg U. Thunecke, Georg Wamser