Ausgabe 3/2020
Inhalt (11 Artikel)
The quality of tax administration and firm performance: evidence from developing countries
Era Dabla-Norris, Florian Misch, Duncan Cleary, Munawer Khwaja
Decentralization with porous borders: public production in a federation with tax competition and spillovers
Stephanie Armbruster, Beat Hintermann
Welfare implications of upstream subsidy in the presence of countervailing duties under limited verifiability
Sang-Kee Kim, Young-Han Kim
Open Access
What happens to workplace pension saving when employers are obliged to enrol employees automatically?
Jonathan Cribb, Carl Emmerson
Problematic response margins in the estimation of the elasticity of taxable income
Kristoffer Berg, Thor O. Thoresen