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1. Changes in the fiscal stance and the composition of public spending

2. Efficiency of flexible budgetary institutions

3. Exploring border effects: sensitivity of cigarette consumption to excise tax

4. Is fiscal policy procyclical in resource-rich countries?

5. Mist over a meadow: tax designation effects on compliance

6. Optimal taxation with risky human capital

7. Political rent-seeking in public procurement: evidence from the entry of political challengers at electoral thresholds

8. The effect of low corporate tax rate on payroll tax evasion