Economics
FinanzArchiv (FA)
European Journal of Public Finance
Mohr SiebeckVolume 78 (2022) / Issue 3
Contents
Contents
p. I (1)
Articles
Stephan Muehlbacher, Thomas Sabitzer
Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?
pp. 291-311 (21)
including VAT
Robin Jessen, Maria Metzing, Davud Rostam-Afschar
Optimal Taxation When the Tax Burden Matters
pp. 312-340 (29)
including VAT
Kazuki Hiraga, Kengo Nutahara
Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?
pp. 342-361 (20)
including VAT
Tomoharu Mori, Hirofumi Kurokawa, Fumio Ohtake
including VAT