EconPapers    
Economics at your fingertips  
 

International Tax and Public Finance

1994 - 2019

Current editor(s): Ronald B. Davies and Kimberly Scharf

From:
Springer
International Institute of Public Finance
Contact information at EDIRC.

Bibliographic data for series maintained by Sonal Shukla ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 26, issue 3, 2019

Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014 pp. 457-485 Downloads
Enrico Rubolino and Daniel Waldenström
Tax competition and the efficiency of “benefit-related” business taxes pp. 486-505 Downloads
Elisabeth Gugl and George R. Zodrow
Corporate income taxes, corporate debt, and household debt pp. 506-535 Downloads
Jinbaek Park and Young Lee
Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability pp. 536-570 Downloads
Samara R. Gunter
Endogenizing government’s objectives in tax competition with capital ownership pp. 571-594 Downloads
Keisuke Kawachi, Hikaru Ogawa and Taiki Susa
Optimal bidder participation in public procurement auctions pp. 595-617 Downloads
Ilke Onur and Bedri Tas
Pareto-improving tax policies under hyperbolic discounting pp. 618-660 Downloads
Minwook Kang
Expanding access to administrative data: the case of tax authorities in Finland and the UK pp. 661-676 Downloads
Miguel Almunia, Jarkko Harju, Kaisa Kotakorpi, Janne Tukiainen and Jouko Verho

Volume 26, issue 2, 2019

Inter vivos transfers of ownership in family firms pp. 225-256 Downloads
James Hines, Niklas Potrafke, Marina Riem and Christoph Schinke
Incentives to tax foreign investors pp. 257-281 Downloads
Rishi Sharma
Tax policy and economic growth: does it really matter? pp. 282-316 Downloads
Donatella Baiardi, Paola Profeta, Riccardo Puglisi and Simona Scabrosetti
How sensitive is the average taxpayer to changes in the tax-price of giving? pp. 317-356 Downloads
Peter G. Backus and Nicky L. Grant
Horizontal versus vertical fiscal equalization: the assignment problem pp. 357-380 Downloads
Georg Anetsberger and Volker Arnold
The impact of contingent liability realizations on public finances pp. 381-417 Downloads
Elva Bova, Marta Ruiz-Arranz, Frederik Toscani and Hatice Elif Ture
Corporate income taxes around the world: a survey on forward-looking tax measures and two applications pp. 418-456 Downloads
Elias Steinmüller, Georg U. Thunecke and Georg Wamser

Volume 26, issue 1, 2019

Guest editorial: Special post-conference section on the shadow economy, tax evasion and informal labour pp. 1-3 Downloads
Stanisław Cichocki and Ryszard Kokoszczyński
Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy pp. 4-40 Downloads
Piotr Dybka, Michał Kowalczuk, Bartosz Olesiński, Andrzej Torój and Marek Rozkrut
Underground activities and labour market performance pp. 41-70 Downloads
Ann-Sofie Kolm and Birthe Larsen
Financial constraints and firm tax evasion pp. 71-102 Downloads
James Alm, Yongzheng Liu and Kewei Zhang
Environmental projects in the presence of corruption pp. 103-144 Downloads
Athanasios Lapatinas, Anastasia Litina and Eftichios Sartzetakis
Does the government-mandated adoption of international financial reporting standards reduce income tax revenue? pp. 145-166 Downloads
Chih-Wen Mao and Wen-Chieh Wu
How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria pp. 167-197 Downloads
Joerg Paetzold
Non-tax revenue in the European Union: A source of fiscal risk? pp. 198-223 Downloads
Gilles Mourre and Adriana Reut

Volume 25, issue 6, 2018

Introduction to the special issue pp. 1401-1403 Downloads
Wojciech Kopczuk, Andreas Peichl and Sara LaLumia
The ECB’s fiscal policy pp. 1404-1433 Downloads
Hans-Werner Sinn
Inclusive fiscal reform: ensuring fairness and transparency in the international tax system pp. 1434-1448 Downloads
David Bradbury and Pierce O’Reilly
Using small businesses for individual tax planning: evidence from special tax regimes in Chile pp. 1449-1489 Downloads
Claudio Agostini, Eduardo Engel, Andrea Repetto and Damián Vergara
Tax refunds and income manipulation: evidence from the EITC pp. 1490-1518 Downloads
Florian Buhlmann, Benjamin Elsner and Andreas Peichl
Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession pp. 1519-1558 Downloads
David Cashin, Jamie Lenney, Byron Lutz and William Peterman
Emergence of populism under ambiguity pp. 1559-1562 Downloads
Daiki Kishishita

Volume 25, issue 5, 2018

Optimal family taxation and income inequality pp. 1093-1128 Downloads
Patricia Apps and Ray Rees
Sub-metropolitan tax competition with household and capital mobility pp. 1129-1169 Downloads
Tidiane Ly
A test of fiscal sustainability in the EU countries pp. 1170-1196 Downloads
Kyung-woo Lee, Jong-Hee Kim and Taeyoon Sung
Specific versus ad valorem taxes in the presence of cost and quality differences pp. 1197-1214 Downloads
Kuang-Cheng Andy Wang, Ping-Yao Chou and Wen-Jung Liang
Distributional and revenue effects of a tax shift from labor to property pp. 1215-1251 Downloads
Jörg Paetzold and Markus Tiefenbacher
Is capital back? The role of land ownership and savings behavior pp. 1252-1276 Downloads
Max Franks, David Klenert, Anselm Schultes, Kai Lessmann and Ottmar Edenhofer
Tax treaties and foreign direct investment: a network approach pp. 1277-1320 Downloads
Sunghoon Hong
Optimal tax routing: network analysis of FDI diversion pp. 1321-1371 Downloads
Maarten ‘t Riet and Arjan Lejour
Are global taxes feasible? pp. 1372-1400 Downloads
Richard Bird

Volume 25, issue 4, 2018

A collateral tax sanction: When does it mimic a welfare-improving tag? pp. 841-866 Downloads
Yulia Kuchumova
Optimal income taxation and migration pp. 867-882 Downloads
Valeria De Bonis and Luca Spataro
The marginal cost of public funds is one at the optimal tax system pp. 883-912 Downloads
Bas Jacobs
The effect of investment tax incentives: evidence from China’s value-added tax reform pp. 913-945 Downloads
Lei Zhang, Yuyu Chen and Zongyan He
Central-local government fiscal relations and cyclicality of public spending: evidence from China pp. 946-980 Downloads
Jing Xing and Clemens Fuest
Electoral cycles in MPs’ salaries: evidence from the German states pp. 981-1000 Downloads
Björn Kauder, Manuela Krause and Niklas Potrafke
Inequality and the composition of taxes pp. 1001-1028 Downloads
Andrew Pickering and Sheraz Rajput
Gender bias in the spending of child benefits: evidence from a natural policy reform pp. 1029-1070 Downloads
Panayiota Lyssiotou
Strength in diversity? Fiscal federalism among the fifty US states pp. 1071-1091 Downloads
Teresa Garcia-Mila, Therese J. McGuire and Wallace Oates

Volume 25, issue 3, 2018

Anti profit-shifting rules and foreign direct investment pp. 553-580 Downloads
Thiess Buettner, Michael Overesch and Georg Wamser
Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform pp. 581-630 Downloads
Sebastien Bradley, Estelle Dauchy and Makoto Hasegawa
On the optimal lifetime redistribution and social objectives: a multidimensional approach pp. 631-653 Downloads
Terhi Ravaska, Sanna Tenhunen and Matti Tuomala
Optimal fringe benefit taxes: the implications of business use pp. 654-672 Downloads
Callum Butler and Paul Calcott
Vertical effects of fiscal rules: the Swiss experience pp. 673-721 Downloads
Heiko T. Burret and Lars Feld
Behavioral dynamics of tax compliance when taxpayer assistance services are available pp. 722-756 Downloads
Michael McKee, Caleb A. Siladke and Christian Vossler
A welfare evaluation of the 1986 tax reform for married couples in the United States pp. 757-807 Downloads
Matteo Picchio and Giacomo Valletta
Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation? pp. 808-840 Downloads
Sijbren Cnossen

Volume 25, issue 2, 2018

Tax competition and fiscal equalization under corporate income taxation pp. 311-324 Downloads
Caterina Liesegang and Marco Runkel
Capital taxation, investment, growth, and welfare pp. 325-376 Downloads
Simon Bösenberg, Peter Egger and Benedikt Zoller-Rydzek
Dividend taxes and stock volatility pp. 377-403 Downloads
Erin E. Syron Ferris
The magic of layoff taxes requires equilibrium stability pp. 404-411 Downloads
Frédéric Gavrel
Optimal policies for sin goods and health care: Tax or subsidy? pp. 412-429 Downloads
Chu-chuan Cheng and Hsun Chu
Tax penalties on fluctuating incomes: estimates from longitudinal data pp. 430-457 Downloads
Daniel V. Gordon and Jean-François Wen
Tax reforms and the underground economy: a simulation-based analysis pp. 458-518 Downloads
Barbara Annicchiarico and Claudio Cesaroni
VAT and agriculture: lessons from Europe pp. 519-551 Downloads
Sijbren Cnossen

Volume 25, issue 1, 2018

Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes pp. 1-63 Downloads
Irem Guceri
Optimal taxation and public provision for poverty reduction pp. 64-98 Downloads
Ravi Kanbur, Tuuli Paukkeri, Jukka Pirttilä and Matti Tuomala
Long-term care social insurance: How to avoid big losses? pp. 99-139 Downloads
Justina Klimaviciute and Pierre Pestieau
Taxation and parental time allocation under different assumptions on altruism pp. 140-165 Downloads
Alessandra Casarico and Alessandro Sommacal
The stimulative effect of an unconditional block grant on the decentralized provision of care pp. 166-199 Downloads
Mark Kattenberg and Wouter Vermeulen
An experimental analysis of tax avoidance policies pp. 200-239 Downloads
Samreen Malik, Benedikt Mihm and Florian Timme
Infrastructure spillovers and strategic interaction: does the size matter? pp. 240-272 Downloads
Massimiliano Ferraresi, Umberto Galmarini and Leonzio Rizzo
An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata pp. 273-309 Downloads
Mathias Dolls, Clemens Fuest, Dirk Neumann and Andreas Peichl
Page updated 2019-05-22