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International Tax and Public Finance

1994 - 2024

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

International Institute of Public Finance
Contact information at EDIRC.

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Volume 31, issue 1, 2024

Public finance in emerging economies pp. 1-2 Downloads
Anne Brockmeyer and Juan Carlos Suárez Serrato
Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign pp. 3-25 Downloads
Hanming Fang
Detecting envelope wages with e-billing information pp. 26-65 Downloads
Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez and Carla Chamorro
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries pp. 66-94 Downloads
Javier Cortes Orihuela, Juan D. Díaz, Pablo Gutiérrez Cubillos and Pablo A. Troncoso
Encouraging digital tax tools as a response to Covid: evidence from Eswatini pp. 95-135 Downloads
Fabrizio Santoro, Razan Amine and Tanele Magongo
The EITC in rural and economically distressed areas: More bang per buck? pp. 136-159 Downloads
Jacob E. Bastian
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products pp. 160-202 Downloads
Alisa Frey and Justus Haucap
Corporate income tax, IP boxes and the location of R&D pp. 203-242 Downloads
Pranvera Shehaj and Alfons J. Weichenrieder
Transfer pricing under global adoption of destination-based cash-flow taxation pp. 243-261 Downloads
Thomas A. Gresik and Guttorm Schjelderup
Sovereign debt maturity structure and its costs pp. 262-297 Downloads
Flavia Corneli
The popularity function: a spurious regression? The case of Austria pp. 298-329 Downloads
Reinhard Neck and Friedrich Schneider

Volume 30, issue 6, 2023

Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model pp. 1435-1456 Downloads
Shiou-Yen Chu and Tsaur-Chin Wu
The effects of unemployment assistance on unemployment exits pp. 1457-1480 Downloads
Tomi Kyyrä
Explaining the decline in the US labor share: taxation and automation pp. 1481-1528 Downloads
Burkhard Heer, Andreas Irmen and Bernd Süssmuth
Optimal linear income taxes and education subsidies under skill-biased technical change pp. 1529-1575 Downloads
Bas Jacobs and Uwe Thuemmel
On the incentive compatibility of universal adoption of destination-based cash flow taxation pp. 1576-1600 Downloads
Eric W. Bond and Thomas Gresik
Consumption pollution and taxes with endogenous firm locations and different market sizes pp. 1601-1632 Downloads
Haitao Cheng
Electoral outcomes and local public goods provision with ex post interregional transfer pp. 1633-1655 Downloads
Nobuo Akai and Takahiro Watanabe
The dynamic effects of aid and taxes on government spending pp. 1656-1687 Downloads
Abrams M. E. Tagem
Rewarding good taxpayers: an effective mechanism? pp. 1688-1717 Downloads
Pedro A. Cabra-Acela
The impact of Covid-19 on economic activity: evidence from administrative tax registers pp. 1718-1746 Downloads
Nikolay Angelov and Daniel Waldenström

Volume 30, issue 5, 2023

Network externalities, trade costs, and the choice of commodity taxation principle pp. 1203-1224 Downloads
Tsaur-Chin Wu, Chih-Ta Yen and Hsiu-Wei Chang
The fiscal costs of earthquakes in Japan pp. 1225-1250 Downloads
Ilan Noy, Toshihiro Okubo, Eric Strobl and Thomas Tveit
The housing net worth channel and the public finances: evidence from a European country panel pp. 1251-1265 Downloads
David Cronin and Kieran McQuinn
Tax progressivity and social welfare with a continuum of inequality views pp. 1266-1296 Downloads
Marko Ledić, Ivica Rubil and Ivica Urban
Corporate taxes and investment when firms are internationally mobile pp. 1297-1330 Downloads
Thomas Brasch, Ivan Frankovic and Eero Tölö
Risky business: policy uncertainty and investment pp. 1331-1345 Downloads
Giacomo Brusco and Benjamin Glass
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy pp. 1346-1373 Downloads
Jiayi Du, Guangjun Shen and Jingxian Zou
Social security and risk sharing: the role of economic mobility across generations pp. 1374-1407 Downloads
Erin Cottle Hunt and Frank Caliendo
The COVID-19 state sales tax windfall pp. 1408-1434 Downloads
Phil Dean, Maclean Gaulin, Nathan Seegert and Mu-Jeung Yang

Volume 30, issue 4, 2023

Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law pp. 879-912 Downloads
Jan K. Brueckner
Taxing mobile and overconfident top earners pp. 913-947 Downloads
Andreas Haufler and Yukihiro Nishimura
The fiscal and economic impacts of municipal dissolution: evidence from New York pp. 948-1001 Downloads
Pengju Zhang
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany pp. 1002-1035 Downloads
Drahomir Klimsa and Robert Ullmann
The optimal earnings test and retirement behavior pp. 1036-1068 Downloads
Masayuki Okada
Measuring the model uncertainty of shadow economy estimates pp. 1069-1106 Downloads
Piotr Dybka, Bartosz Olesiński, Marek Rozkrut and Andrzej Torój
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany pp. 1107-1136 Downloads
Michael Christl, Silvia Poli, Tine Hufkens, Andreas Peichl and Mattia Ricci
Do couples bunch more? Evidence from partnered and single taxpayers pp. 1137-1184 Downloads
Nazila Alinaghi, John Creedy and Norman Gemmell
A review of submissions to International Tax and Public Finance, 2010–2020 pp. 1185-1201 Downloads
Ronald Davies and Zuzanna Studnicka

Volume 30, issue 3, 2023

Multinational ownership patterns and anti-tax avoidance legislation pp. 565-634 Downloads
Axel Prettl and Dominik Hagen
Funding infrastructure under uncertainty: evidence from tax credit prices pp. 635-677 Downloads
Bree Lang and Pratish Patel
Tax more or spend less? Historical evidence from Switzerland’s federal budget plans pp. 678-705 Downloads
Michele Salvi and Christoph Schaltegger
Formal sector enforcement and welfare pp. 706-728 Downloads
Gareth Liu-Evans and Shalini Mitra
The effects of a tax deduction for lifelong learning expenditures pp. 729-756 Downloads
Wiljan van den Berge, Egbert Jongen and Karen van der Wiel
The zero effect of income tax on the timing of birth: some evidence on French data pp. 757-783 Downloads
Nicolas Moreau
Tax incentives and firm pollution pp. 784-813 Downloads
Dongmin Kong, Mengxu Xiong and Ni Qin
The fiscal response to revenue shocks pp. 814-848 Downloads
Simon Berset, Martin Huber and Mark Schelker
VAT fraud and reverse charge: empirical evidence from VAT return data pp. 849-878 Downloads
Thiess Buettner and Annalisa Tassi

Volume 30, issue 2, 2023

The impact of tax and infrastructure competition on the profitability of local firms pp. 281-304 Downloads
Yutao Han, Patrice Pieretti and Giuseppe Pulina
Environmental offsets and production externalities under monopolistic competition pp. 305-325 Downloads
Masatoshi Yoshida, Stephen Turnbull and Mitsuru Ota
Capital mobility and environmental policy: taxes versus TEP pp. 326-350 Downloads
Yu-Bong Lai
Tax systems and public borrowing limits in a fiscal union pp. 351-395 Downloads
Vladimir V. Dashkeev and Stephen J. Turnovsky
Corporate taxation when firms are heterogeneous: ACE versus CBIT pp. 396-418 Downloads
Philipp J. H. Schröder and Allan Sørensen
Corruption and distortion of public expenditures: evidence from Africa pp. 419-452 Downloads
Harouna Sedgo and Luc Omgba
Gifts to government pp. 453-492 Downloads
Joel Slemrod and Yulia Kuchumova
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay pp. 493-524 Downloads
Florencia Amábile and Rómulo A. Chumacero
The VAT in practice: equity, enforcement, and complexity pp. 525-563 Downloads
Giulia Mascagni, Roel Dom, Fabrizio Santoro and Denis Mukama

Volume 30, issue 1, 2023

Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment pp. 1-19 Downloads
Heikki Palviainen
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising pp. 20-42 Downloads
Diego d’Andria
Tax evasion, efficiency, and bunching in the presence of enforcement notches pp. 43-68 Downloads
Daniel Hungerman
Financial disincentives to formal employment and tax-benefit systems in Latin America pp. 69-113 Downloads
H. Xavier Jara, María Cecilia Deza Delgado, Nicolás Oliva and Javier Torres
Informality, tax policy and the business cycle: exploring the links pp. 114-166 Downloads
Catalina Granda-Carvajal and Danny García-Callejas
Drivers of participation elasticities across Europe: gender or earner role within the household? pp. 167-214 Downloads
Charlotte Bartels and Cortnie Shupe
The effect of real estate purchase subsidies on property prices pp. 215-246 Downloads
Carla Krolage
Measuring the unobservable: estimating informal economy by a structural equation modeling approach pp. 247-277 Downloads
Roberto Dell’Anno
Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach pp. 278-279 Downloads
Roberto Dell’Anno
Page updated 2024-03-04