FinanzArchiv (FA)

Simon Loretz, Socrates Mokkas

Evidence for Profit Shifting with Tax-sensitive Capital Stocks

S. 1-36 (36)

Kangoh Lee

Timing of Penalties, Tax Rates, and Tax Evasion

S. 37-52 (16)

Hans Fehr, Manuel Kallweit, Fabian Kindermann

Reforming Family Taxation in Germany – Labor Supply versus Insurance Effects

S. 53-81 (29)

Rainald Borck, Silke Uebelmesser, Martin Wimbersky

The Political Economics of Higher-Education Finance for Mobile Individuals

S. 82-105 (24)

Spencer Bastani

Using the Discrete Model to Derive Optimal Income Tax Rates

S. 106-117 (12)

Leon Bettendorf, Sijbren Cnossen

The Long Shadow of the European VAT, Exemplified by the Dutch Experience

S. 118-139 (22)