Editorial note: ITAX appoints new associate editors (2025) Agrawal DR, Bilicka K, Büttner T, Xing J Journal article VAT Fraud and Reverse Charge: Empirical Evidence from VAT Return Data (2023) Büttner T, Tassi A Journal article, Original article Political alignment and project funding (2022) Schneider L, Wech D, Wrede M Journal article Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany (2021) Büttner T, Krause M Journal article, Original article Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions (2020) Büttner T, Holzmann C, Kreidl F, Scholz H Journal article Anti Profit-Shifting Rules and Foreign Direct Investment (2018) Büttner T, Overesch M, Wamser G Journal article Collusive Tax Evasion and Social Norms (2017) Wrede M, Abraham M, Richter F, Lorek K Journal article, Original article Restricted Interest Deductibility and Multinationals' Use of Internal Debt Finance (2015) Büttner T, Overesch M, Wamser G Journal article Revenue and Welfare Effects of a Financial Sector VAT Exemption (2014) Büttner T, Erbe K Journal article Agglomeration, Tax Competition, and Fiscal Equalization (2014) Wrede M Journal article