Skip to main content

International Tax and Public Finance

Ausgabe 6/2018

Special issue: International Institute of Public Finance

Inhalt (7 Artikel)

Editorial

Introduction to the special issue

Wojciech Kopczuk, Andreas Peichl, Sara LaLumia

Open Access

The ECB’s fiscal policy

Hans-Werner Sinn

Using small businesses for individual tax planning: evidence from special tax regimes in Chile

Claudio A. Agostini, Eduardo Engel, Andrea Repetto, Damián Vergara

Tax refunds and income manipulation: evidence from the EITC

Florian Buhlmann, Benjamin Elsner, Andreas Peichl