International Tax and Public Finance

1994 - 2009

Edited by John D. Wilson and Michael Devereux

from Springer
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Profit shifting in the EU: evidence from Germany pp. 281-297: Alfons J. Weichenrieder
The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals pp. 298-320: Thiess Buettner and Georg Wamser
Tax competition, excludable public goods, and user charges pp. 321-336: Bernd Huber and Marco Runkel
Yardstick competition and public sector innovation pp. 337-361: Johannes Rincke
Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938 pp. 362-394: Toke S Aidt and Peter Sandholt Jensen
Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system pp. 395-414: Charles McLure

Are family allowances and fertility-related pensions perfect substitutes? pp. 137-163: Robert Fenge and Volker Meier
The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition pp. 164-175: Susanne Dröge and Philipp J.H. Schröder
Redistributive taxation and social insurance under adverse selection in the insurance market pp. 176-197: Yukihiro Nishimura
Optimal taxation and redistribution in an OLG model with unemployment pp. 198-218: Thomas Aronsson, Tomas Sjögren and Torbjörn Dalin
Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004 pp. 219-252: Peter Lambert and Thor Thoresen
Is Prescott right? Welfare state policies and the incentives to work, learn, and retire pp. 253-280: Bas Jacobs

Education, redistribution and the threat of brain drain pp. 1-24: Alexander Haupt and Eckhard Janeba
The relative efficiency of market-based environmental policy instruments with imperfect compliance pp. 25-42: Sandra Rousseau and Stef Proost
Interregional redistribution as a cure to the soft budget syndrome in federations pp. 43-58: Nobuo Akai and Emilson Caputo Delfino Silva
The capital structure of multinational companies under tax competition pp. 59-81: Paolo M. Panteghini
Labor tax reform, unemployment, and search pp. 82-104: Ben J. Heijdra and Jenny Ligthart
Federalism, weak institutions and the competition for foreign direct investment pp. 105-123: Sebastian Georg Kessing, Kai A. Konrad and Christos Kotsogiannis
Please bring me the New York Times pp. 124-135: Hans-Werner Sinn

Efficiency of capital taxation in an open economy: tax competition versus tax exportation pp. 637-646: Wolf Wagner and Sylvester Eijffinger
Tax-tariff reform with costs of tax administration pp. 647-667: Knud Jørgen Munk
Capital income taxation and economic growth in open economies pp. 668-692: Geremia Palomba
Poverty traps and intergenerational transfers pp. 693-711: Luciano Fanti and Luca Spataro
The “flat tax(es)”: principles and experience pp. 712-751: Michael Keen, Yitae Kim and Ricardo Varsano

Designing a linear pension scheme with forced savings and wage heterogeneity pp. 547-562: Helmuth Cremer, Philippe Donder, Darío Maldonado and Pierre Pestieau
Measuring tax incentives for R&D pp. 563-581: Kenneth J. McKenzie
Ageing and public capital accumulation pp. 582-598: Akira Yakita
Pawns and queens revisited: public provision of private goods when individuals make mistakes pp. 599-619: Jukka Pirttilä and Sanna Tenhunen
Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany pp. 620-636: Clemens Fuest, Andreas Peichl and Thilo Schaefer

Global public goods and commons: theoretical challenges for a changing world pp. 353-359: Richard Cornes
Public policies against global warming: a supply side approach pp. 360-394: Hans-Werner Sinn
Mobile tax base as a global common pp. 395-414: Kai A. Konrad
Equal sacrifice and fair burden-sharing in a public goods economy pp. 415-429: Wolfgang Buchholz and Wolfgang Peters
Global trading of carbon dioxide permits with noncompliant polluters pp. 430-459: Emilson Caputo Delfino Silva and Xie Zhu
Exports, foreign direct investment, and the costs of corporate taxation pp. 460-477: Christian Keuschnigg
Corporate tax policy and incorporation in the EU pp. 478-498: Ruud de Mooij and Gaëtan Nicodème
Tax credits, income support, and partnership decisions pp. 499-526: Dan Anderberg
On taxing capital income with income shifting pp. 527-545: Vidar Christiansen and Matti Tuomala

Transfer pricing in vertically integrated industries pp. 231-255: Thomas Gresik and Petter Osmundsen
Host-country governance, tax treaties and US direct investment abroad pp. 256-273: Henry Louie and Donald Joseph Rousslang
Optimal commodity taxation with duty-free shopping pp. 274-296: Vidar Christiansen and Stephen Smith
Political fragmentation and projected tax revenues: evidence from Flemish municipalities pp. 297-315: Stijn Goeminne, Benny Geys and Carine Smolders
Local government responsiveness to federal transfers: theory and evidence pp. 316-337: Leonzio Rizzo
Central versus local education finance: a political economy approach pp. 338-352: Rainald Borck

Introduction: Special Issue on Education pp. 105-107: John Wilson
The Bologna process: how student mobility affects multi-cultural skills and educational quality pp. 109-130: Lydia Mechtenberg and Roland Strausz
Education policies and optimal taxation pp. 131-143: Darío Maldonado
A case for taxing education pp. 145-163: Tomer Blumkin and Efraim Sadka
Multi-dimensional contracts with task-specific productivity: an application to universities pp. 165-198: Alexis Walckiers
Efficiency and equity of European education and training policies pp. 199-230: Ludger Wößmann

Introduction: reinventing the welfare state pp. 1-4: A. Bovenberg, Bas Jacobs and Ruud de Mooij
The economics of the welfare state in today’s world pp. 5-17: A. Atkinson
Childhood investments and skill formation pp. 19-44: Gosta Esping-Andersen
The Scandinavian model—prospects and challenges pp. 45-66: Torben Andersen
Individual savings accounts for social insurance: rationale and alternative designs pp. 67-86: A. Bovenberg, Martin Hansen and Peter Sørensen
Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off pp. 87-103: Ruud de Mooij