Ausgabe 3/2015
Inhalt (7 Artikel)
Tax evasion and social information: an experiment in Belgium, France, and the Netherlands
Mathieu Lefebvre, Pierre Pestieau, Arno Riedl, Marie Claire Villeval
Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures
Sebastian Beer, Jan Loeprick
Open Access
Policy Watch
Intellectual property box regimes: effective tax rates and tax policy considerations
Lisa Evers, Helen Miller, Christoph Spengel