Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”

2024-9-10

“Public goods, labor supply and benefit taxation”

2024-9-10

The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania

2024-9-3

The marginal value of public funds: a brief guide and application to tax policy

2024-8-27

Correction: Residual profit splitting: a theory-based approach to tax multinationals

2024-8-13

Misreporting in the Norwegian business cash support scheme

2024-8-13

Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax

2024-7-29

The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?

2024-7-24

Tax redistribution offset? Effect of marital choices on income inequality

2024-6-29

Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government

2024-6-15

Residual profit splitting: a theory-based approach to tax multinationals

2024-6-14

A randomized intervention to gauge preferred tax rates and progressivity

2024-6-8

Wealth survey calibration using income tax data

2024-6-1

Optimal fiscal policy under finite planning horizons

2024-5-28

The relation between corporate social responsibility and profit shifting of multinational enterprises

2024-5-17

How a French corporate tax reform raised wages: evidence from an innovative method

2024-5-13

A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries

2024-5-8

Effects of electronic cash registers on reported revenue

2024-5-6

Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries

2024-5-2

Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality

2024-5-1

Labor market consequences of antitax avoidance policies

2024-5-1

The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage

2024-4-27

Tax planning and investment responses to dividend taxation

2024-4-16

Investing in the roots of your political ancestors

2024-4-9

Local fiscal competition and deficits in China

2024-4-8

A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands

2024-4-6

Gendered taxes: the interaction of tax policy with gender equality

2024-3-25

Editorial Note

2024-3-23

Gender tax difference in the U.S. income tax

2024-3-16

Government size and automation

2024-3-13

Regulatory avoidance responses to private Country-by-Country Reporting

2024-3-13

Attractive target for tax avoidance: trade liberalization and entry mode

2024-3-11

How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19

2024-3-6

Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy

2024-2-28

Internal migration and the effective price of state and local taxes

2024-2-24

The consequences of the 2017 US international tax reform: a survey of the evidence

2024-2-3

Teach to comply? Evidence from a taxpayer education program in Rwanda

2024-1-28

Optimal commodity taxation when households earn multiple incomes

2024-1-27

The regressivity of CIT exemptions in Africa

2024-1-22

On the effects of intergovernmental grants: a survey

2024-1-16

The pass-through of temporary VAT rate cuts: evidence from German supermarket retail

2024-1-13

Grandparental childcare, family allowances and retirement policies

2024-1-12

The long way to tax transparency: lessons from the early publishers of country-by-country reports

2024-1-11

Corporate income tax, IP boxes and the location of R&D

2024-1-10

Public finance in emerging economies

2024-1-10

Education politics, schooling choice and public school quality: the impact of income polarization

2024-1-9

Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses

2024-1-8

Detecting envelope wages with e-billing information

2023-12-22

Encouraging digital tax tools as a response to Covid: evidence from Eswatini

2023-12-15

VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products

2023-12-5