Ausgabe 3/2018
Inhalt (8 Artikel)
Anti profit-shifting rules and foreign direct investment
Thiess Buettner, Michael Overesch, Georg Wamser
Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform
Sebastien Bradley, Estelle Dauchy, Makoto Hasegawa
On the optimal lifetime redistribution and social objectives: a multidimensional approach
Terhi Ravaska, Sanna Tenhunen, Matti Tuomala
Behavioral dynamics of tax compliance when taxpayer assistance services are available
Michael McKee, Caleb A. Siladke, Christian A. Vossler
A welfare evaluation of the 1986 tax reform for married couples in the United States
Matteo Picchio, Giacomo Valletta
Open Access
Policy Watch
Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?
Sijbren Cnossen