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Public finance and fiscal theory
A Comparison between EU and South Korean VAT from a Legal Transplants Perspective1
Article

A Comparison between EU and South Korean VAT from a Legal Transplants Perspective1

Kristoffersson, Eleonor, Jeong, In-Gi
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Article

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities

Harju, Jarkko, Lind, Yvette
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Article

Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs

Fatica, Serena, Pycroft, Jonathan, Stasio, Andrzej, Stöhlker, Daniel
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Article

Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1

Kuźniacki, Błażej
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Article

Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax

Kari, S., Ropponen, O.
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Article

Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules

Selin, Håkan
From Code to Cargo: A Bibliometric Mapping of the Metaverse Revolution in Supply Chain Management
Article

From Code to Cargo: A Bibliometric Mapping of the Metaverse Revolution in Supply Chain Management

Krishna, Shobhanam, Choudhary, Anita, Dwivedi, Rohit
Quantifying Export Diversification in Kosovo: Methods, Indices, and Sectoral Insights
Article

Quantifying Export Diversification in Kosovo: Methods, Indices, and Sectoral Insights

Kostanica, Fitore
Fostering Sustainable Rural Development: the Role of Women’s Empowerment in Economic Decoupling in Kosovo
Article

Fostering Sustainable Rural Development: the Role of Women’s Empowerment in Economic Decoupling in Kosovo

Hoxha, Rineta
Eine neue Orientierung für den Mindestlohn
Article

Eine neue Orientierung für den Mindestlohn

Lübker, Malte, Schulten, Thorsten