Vol. 2 No. 2 (2026)

Published: 2026-05-31

Research Article

Nobody's Arrears: The Collection Incentive Problem in a Tax Split Between Two Governments

Rieke Purnamasari, Ludwina Harahap (Author)

1–12
- PDF
Concentration in Local Tax Portfolios: A Sign Reversal and What It Reveals About Unit Selection

Teguh Harso Widagdo (Author)

13–25
- PDF
Budgeting a Revenue Never Received: First-Year Estimates of a Surcharge Across 508 Jurisdictions

Ita Lestari (Author)

53–64
- PDF

Review Article

Who Speaks for the Region: Information Supply and the Making of Subnational Law

Fahmi Amirulloh Anwar (Author)

26–39
- PDF
The Unobserved Middle: Absorption and the Identification of Transfer Effects

Adissya Maya Andara (Author)

40–52
- PDF