International Tax and Public Finance

1994 - 2013

Edited by John D. Wilson and Michael Devereux

from Springer
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Volume 11, issue 6, 2004

Political Sustainability and the Design of Environmental Taxes pp. 703-719

Helmuth Cremer, Philippe De Donder and Firouz Gahvari

Exemption vs. Credit Method in International Double Taxation Treaties pp. 721-739

Thomas Dickescheid

An Inquiry into the Efficiency of Water Projects Under WRDA'86 pp. 741-762

Anna Rubinchik

Competition in Unit vs. Ad Valorem Taxes pp. 763-772

Ben Lockwood

Tax Treaties and Foreign Direct Investment: Potential versus Performance pp. 775-802

Ronald Davies

Volume 11, issue 5, 2004

Tax Administration Reform and Taxpayer Compliance in India pp. 575-600

Arindam Das-Gupta, Shanto Ghosh and Dilip Mookherjee

The Effects of Bilateral Tax Treaties on U.S. FDI Activity pp. 601-622

Bruce A. Blonigen and Ronald Davies

Agglomeration Effects and the Competition for Firms pp. 623-645

Robin W. Boadway, Katherine Cuff and Nicolas Marceau

Incentive Targeting, Influence Peddling, and Foreign Direct Investment pp. 647-660

Kelly Dane Edmiston, Shannon Mudd and Neven Tomov Valev

Sharing the Spoils: Taxing International Human Capital Flows pp. 663-693

Mihir A. Desai, Devesh Kapur and John McHale

Volume 11, issue 4, 2004

Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Republic pp. 365-367

Alfons J. Weichenrieder

Taxation and Venture Capital Backed Entrepreneurship pp. 369-390

Christian Keuschnigg and Søren Bo Nielsen

Irrational Exuberance, Entrepreneurial Finance and Public Policy pp. 391-417

Marta Coelho, David de Meza and Diane Reyniers

Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment pp. 419-434

Jack M. Mintz

Tax Reform and the Demand for Debt pp. 435-467

Erik Fjærli

Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax pp. 469-485

Tobias Lindhe, Jan Södersten and Ann Öberg

Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes pp. 487-506

Thor O. Thoresen

Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance pp. 507-529

Lans Bovenberg and Peter Birch Sørensen

Redistribution as Social Insurance and Capital Market Integration pp. 531-547

Giampaolo Arachi and D'Antoni, Massimo

The Taxation of Banking in an Integrating Europe pp. 551-568

Harry P. Huizinga

Volume 11, issue 3, 2004

Testing for Vertical Fiscal Externalities pp. 243-263

Linda Andersson, Thomas Aronsson and Magnus Wikstr–m

Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality pp. 265-281

Rainer Niemann

Environmental Tax Competition in the Presence of Multinational Firms pp. 283-298

Essi Eerola

Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses pp. 299-312

Pio Baake, Rainald Borck and Andreas L–ffler

The Welfare State in a Changing Environment pp. 313-331

Thomas Eichner and Andreas Wagener

Quantifying the Impact of Immigration on the Spanish Welfare State pp. 335-353

M. Dolores Collado, Inigo Iturbe-Ormaetxe and Guadalupe Valera

Volume 11, issue 2, 2004

Strategic Investment by a Regulated Firm pp. 123-132

Amihai Glazer and Eckhard Janeba

Fiscal Decentralization with Distortionary Taxation: Tiebout vs. Tax Competition pp. 133-153

Jan K. Brueckner

Revenue Sharing versus Expenditure Sharing in a Federal System pp. 155-174

Charles Figuieres, Jean Hindriks and Gareth Donald Myles

Fiscal Decentralization: A Remedy for Corruption? pp. 175-195

G. Gulsun Arikan

The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States pp. 199-220

Walter Hellerstein and Charles E. McLure

Corporate Tax Harmonization in Europe: It's All About Compliance pp. 221-234

Jack M. Mintz

Volume 11, issue 1, 2004

Taxation of Interest Income pp. 5-15

Roger H. Gordon

The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs pp. 17-29

Liqun Liu

Payroll Taxes and the Decision to be Self-Employed pp. 31-53

Mark Stabile

Fiscal Reconstruction and Local Government Financing pp. 55-67

Toshihiro Ihori and Jun-Ichi Itaya

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union pp. 71-89

Michael P. Devereux

Company Tax Reform in the European Union pp. 91-115

Peter Sørensen

Volume 10, issue 6, 2003

Introduction: Tax Coordination in the European Union pp. 619-624

Lans Bovenberg, Sijbren Cnossen and Ruud Aloysius de Mooij

How Much Tax Coordination in the European Union? pp. 625-49

Sijbren Cnossen

Tax Competition and Tax Coordination in the European Union pp. 651-71

George R. Zodrow

Taxation and Foreign Direct Investment: A Synthesis of Empirical Research pp. 673-93

Ruud Aloysius de Mooij and Sjef Ederveen

Exploring Formula Allocation for the European Union pp. 695-711

Jack M. Mintz and Joann Martens Weiner

Financing Retirement in the European Union pp. 713-34

Lans Bovenberg

Coordinating VATs between EU Member States pp. 735-52

Bernd Genser

The Value Added Tax on Electronic Commerce in the European Union pp. 753-62

McLure, Charles E,

Volume 10, issue 5, 2003

Indirect Taxation in Greece: Evaluation and Possible Reform pp. 511-33

Georgia Kaplanoglou and David M Newbery

Flypaper Effect and Sluggishness: Evidence from Regional Health Expenditure in Italy pp. 535-47

Rosella Levaggi and Roberto Zanola

Mobility and the Role of Education as a Commitment Device pp. 549-64

Claudio Thum and Silke Uebelmesser

Effectiveness of Severance Tax Incentives in the U.S. Oil Industry pp. 565-87

Mitch Kunce

Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax pp. 591-610

David F. Bradford

Volume 10, issue 4, 2003

Introduction: Public versus Private Sectors in Public Finance—Selected Papers from the 58th Congress of the International Institute of Public Finance pp. 313-315

Dieter Bös

Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation pp. 317-39

Robin W. Boadway, Maurice Marchand and Jean-François Tremblay

A New Approach to Group Structure, Burden Sharing, and the Equilibrium Provision of Public Goods pp. 341-56

Martin C. McGuire and Ratna K Shrestha

An Almost Ideal Solution to the Siting Problem of Publicly Provided Indivisible Goods pp. 357-75

Sangheon Kim

Market Power and the Power Market: Multi-unit Bidding and (In)Efficiency in Electricity Auctions pp. 377-401

Lucia Parisio and Bruno Bosco

The Distributional Efficiency of Alternative Regulatory Regimes: A Real Option Approach pp. 403-18

Paolo M. Panteghini and Carlo Scarpa

The Double Dividend of Postponing Retirement pp. 419-34

Helmuth Cremer and Pierre Pestieau

Inequality, Crime and Economic Growth: A Classical Argument for Distributional Equality pp. 435-52

Stefan Dietrich Josten

Redistributive Taxation in the Era of Globalization pp. 453-68

Silke Gottschalk and Wolfgang Peters

Taxing Multinationals pp. 469-87

Michael P. Devereux and Robert Glenn Hubbard

On Forest Rotation under Interest Rate Variability pp. 489-503

Luis H. R. Alvarez and Erkki Koskela

Volume 10, issue 3, 2003

Globalization and Risky Human-Capital Investment pp. 211-28

Fredrik Andersson and Kai A. Konrad

Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway pp. 229-57

Karl Ove Aarbu and Jeffrey Mackie-Mason

Is Targeted Tax Competition Less Harmful Than Its Remedies? pp. 259-80

Eckhard Janeba and Michael Smart

On the Costs of Excise Taxes and Income Taxes in the UK pp. 281-304

Ian Parry

Volume 10, issue 2, 2003

Evaluating Tax Policy for Location Decisions pp. 107-26

Michael P. Devereux and Rachel Griffith

Tax Competition and Foreign Capital pp. 127-45

Ronald Davies and Thomas A. Gresik

Employment and Welfare Effects of a Two-Tier Unemployment Compensation System pp. 147-68

Burkhard Heer

Income Redistribution in an Economic Union: Does Asymmetric Information Legitimize Centralization? pp. 169-86

Martin Kolmar

Behavioral Public Finance: Tax Design As Price Presentation pp. 189-203

Aradhna Krishna and Joel Slemrod

Volume 10, issue 1, 2003

Urban Sprawl and the Property Tax pp. 5-23

Jan K. Brueckner and Hyun-A Kim

Fiscal Policy and the Terms of Trade in an Analytical Two-Country Dynamic Model pp. 25-41

Marcelo Bianconi

Welfare Policies, Labour Taxation and International Integration pp. 43-62

Torben M Andersen

Environmental Regulations and Social Norms pp. 63-75

Ching-chong Lai, Chih-Yu Yang and Juin-jen Chang

Network Externalities and Indirect Tax Preferences for Electronic Commerce pp. 79-97

George R. Zodrow