1. Keeping both corruption and the shadow economy in check: the role of decentralization

   • Roberto Dell’Anno
   • Désirée Teobaldelli

   OriginalPaper 07 December 2013 Pages: 1 - 40

2. Granting public or private consumption? Effects of grants on local public spending and income taxes

   • Heléne Lundqvist

   OriginalPaper 25 April 2013 Pages: 41 - 72

   

3. Do alcohol taxes in Europe and the US rightly correct for externalities?

   • Evan Herrnstadt
   • Ian W. H. Parry
   • Juha Siikamäki

   OriginalPaper 25 September 2013 Pages: 73 - 101

   

4. Optimal tax on capital inflows discriminated by debt-risk profile

   • Julian A. Parra-Polania
   • Carmiña O. Vargas

   OriginalPaper 28 January 2014 Pages: 102 - 119

5. Income tax buyouts and income tax evasion

   • Laszlo Goerke

   OriginalPaper 04 February 2014 Pages: 120 - 143

   

6. Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply

   • Shun-ichiro Bessho
   • Masayoshi Hayashi

   OriginalPaper 19 February 2014 Pages: 144 - 175