2020

Volume 66, n° 4, December 2020

COVID-19

• Galasso V. - COVID: Not a Great Equalizer, pp. 376-393.
• Janzen B., Radulescu D. - Electricity Use as a Real-Time Indicator of the Economic Burden of the COVID-19-Related Lockdown: Evidence from Switzerland, pp. 303-321.
• Profeta P. - Gender Equality and Public Policy during COVID-19, pp. 365-375.
• Zoller-Rydzek B., Keller F. - COVID-19: guaranteed Loans and Zombie Firms, pp. 322-364.

Volume 66, n° 3, September 2020

New Perspectives on Tax Administration Research

• Beer S., Kasper M., Kirchler E., Erard B. - Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers, pp. 248-264.
• Danchev S., Gatopoulos G., Vettas N. - Penetration of Digital Payments in Greece after Capital Controls: Determinants and Impact on VAT Revenues, pp. 198-220.
• D’Attoma J.W., Volintiru C., Malézieux A. - Corrigendum to: Gender, Social Value Orientation, and Tax, pp. 301-301.
• D’Attoma J.W., Volintiru C.,Malézieux A. - Gender, Social Value Orientation, and Tax Compliance, pp. 265-284.
• Erard B., Langetieg P., Payne M.,Plumley A. - Flying under the Radar: Ghosts and the Income Tax, pp. 185-197.
• Kotsogiannis C. - Introduction to the Special Issue ‘New Perspectives on Tax Administration Research’1, pp. 181-184.
• Madzharova B. - Traceable Payments and VAT Design: Effects on VAT Performance, pp. 221-247.
• Yücedoğru, R., Sarisoy İ. - Are Tax Amnesties Good for Us All? Understanding Influence of Tax Amnesties on Benefiters and Non-Benefiters, pp. 285-300.

Volume 66, n°2, June 2020

• Ćorić B. - Inflation and Output Volatility: Evidence from International Historical Data, pp. 157-80.
• Barrios S.. d’Andria D. - Profit Shifting and Industrial Heterogeneity, pp. 134-56.
• Donsimoni J. R., Glawion R., Plachter B., Wälde K., Weiser C. - Should Contact Bans Have Been Lifted More in Germany?, pp. 115-33.

Volume 66, n°1, March 2020 

• Blumkin T., Margalioth Y., Strawczynski M. - The Effects of Permanent Income Tax Cuts on Emigration from Israel, pp. 1‑32.
• Dyballa K., Kraft K. - How Do Labor Representatives Affect Incentive Orientation of Executive Compensation?, pp. 60‑90.
• Lee J. H. - Tradeoff between Default Risk and Efficiency Loss, pp. 91‑114.
• Non A. - Training Participation and the Role of Reciprocal Attitudes, pp. 33‑59.