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International Tax and Public Finance

1994 - 2018

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

International Institute of Public Finance
Contact information at EDIRC.

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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 E. 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

Volume 24, issue 6, 2017

Introducing an IP license box in Switzerland: quantifying the effects pp. 927-961 Downloads
Florian Chatagny, Marko Koethenbuerger and Michael Stimmelmayr
Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland pp. 962-996 Downloads
Sergio Galletta and Agustin Redonda
Married couple work participation and earnings elasticities: evidence from tax data pp. 997-1025 Downloads
Emily Y. Lin and Patricia K. Tong
Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment pp. 1026-1049 Downloads
Leonardo Becchetti, Vittorio Pelligra and Tommaso Reggiani
Illegal immigration and the shadow economy pp. 1050-1080 Downloads
Carmen Camacho, Fabio Mariani and Luca Pensieroso
Emissions trading, non-compliance and bankable permits pp. 1081-1099 Downloads
Pauli Lappi
The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data pp. 1100-1140 Downloads
Sandy Fréret and Denis Maguain
The effect of VATs on government balance sheets pp. 1141-1173 Downloads
Alex Ufier

Volume 24, issue 5, 2017

Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal pp. 731-753 Downloads
Peter Birch Sørensen
Tax evasion in a Cournot oligopoly with endogenous entry pp. 754-779 Downloads
Laszlo Goerke
Would less regional income distribution justify the present call for devolution? pp. 780-799 Downloads
Rosella Levaggi and Francesco Menoncin
Fiscal equalisation schemes under competition pp. 800-816 Downloads
Johannes Becker and Michael Kriebel
Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation pp. 817-853 Downloads
Willem Sas
Social planning and coercion under bounded rationality with an application to environmental policy pp. 854-878 Downloads
Beat Hintermann and Thomas F. Rutherford
National income taxation and the geographic distribution of population pp. 879-902 Downloads
Jørn Rattsø and Hildegunn Stokke
Taxes in an e-commerce generation pp. 903-926 Downloads
David Agrawal and William F. Fox

Volume 24, issue 4, 2017

Introduction to the special issue on entrepreneurship, innovation and public policy pp. 547-549 Downloads
Katherine Cuff and Alfons Weichenrieder
On the spread of social protection systems pp. 550-574 Downloads
Peter Egger, Doina Radulescu and Nora Strecker
Fiscal sustainability and demographic change: a micro-approach for 27 EU countries pp. 575-615 Downloads
Mathias Dolls, Karina Doorley, Alari Paulus, Hilmar Schneider, Sebastian Siegloch and Eric Sommer
Fueling fiscal interactions: commodity price shocks and local government spending in Colombia pp. 616-651 Downloads
Frank Fossen, Lukas Mergele and Nicolas Pardo
Wagner’s law, fiscal discipline, and intergovernmental transfer: empirical evidence at the US and German state levels pp. 652-677 Downloads
Yoshito Funashima and Kazuki Hiraga
The assignment and division of the tax base in a system of hierarchical governments pp. 678-704 Downloads
William H. Hoyt
Self-enforcing agreements under unequal nationally determined contributions pp. 705-729 Downloads
Emilson Silva

Volume 24, issue 3, 2017

Dynamic inconsistency and preferential taxation of foreign capital pp. 381-396 Downloads
Kaushal Kishore
Majority voting and endogenous timing in tax competition pp. 397-415 Downloads
Hikaru Ogawa and Taiki Susa
Does past experience affect future behavior? Evidence from estate tax avoidance behavior pp. 416-431 Downloads
Sungmun Choi
What happens to the husband’s retirement decision when the wife’s retirement incentives change? pp. 432-458 Downloads
Håkan Selin
Investment-driven mixed firms: partial privatization by local governments pp. 459-483 Downloads
Alberto Cavaliere, M. Maggi and F. Stroffolini
Income inequality, fiscal stimuli and political (in)stability pp. 484-511 Downloads
Luca Agnello, Vitor Castro, Joao Jalles and Ricardo Sousa
Estimation of drivers of public education expenditure: Baumol’s effect revisited pp. 512-535 Downloads
Manabu Nose
Federal subsidization of state expenditure to reduce political budget cycles pp. 536-545 Downloads
Thomas Aronsson and David Granlund

Volume 24, issue 2, 2017

Collusive tax evasion and social norms pp. 179-197 Downloads
Martin Abraham, Kerstin Lorek, Friedemann Richter and Matthias Wrede
Risk aversion and inequity aversion in demand for unemployment benefits pp. 198-220 Downloads
Peter G. Backus and Alejandro Esteller-Moré
Fiscal equalization and lobbying pp. 221-247 Downloads
Alejandro Esteller-Moré, Umberto Galmarini and Leonzio Rizzo
Fiscal decentralization, equalization, and intra-provincial inequality in China pp. 248-281 Downloads
Yongzheng Liu, Jorge Martinez-Vazquez and Alfred Wu
Double-edged incentive competition for foreign direct investment pp. 282-312 Downloads
Jie Ma
Local taxes and political influence: evidence from locally dominant firms in German municipalities pp. 313-337 Downloads
Ivo Bischoff and Stefan Krabel
Equilibrium leadership in tax competition models with capital ownership: a rejoinder pp. 338-349 Downloads
Jean Hindriks and Yukihiro Nishimura
Ramsey meets Thünen: the impact of land taxes on economic development and land conservation pp. 350-380 Downloads
Matthias Kalkuhl and Ottmar Edenhofer

Volume 24, issue 1, 2017

Balancing act: weighing the factors affecting the taxation of capital income in a small open economy pp. 1-35 Downloads
Margaret McKeehan and George Zodrow
Optimal unemployment benefit policy and the firm productivity distribution pp. 36-59 Downloads
Tomer Blumkin, Leif Danziger and Eran Yashiv
Why not fully spend a conditional block grant? pp. 60-95 Downloads
Riemer P. Faber and Pierre Koning
Strategic delegation when public inputs for a global good are imperfect substitutes pp. 96-111 Downloads
Yukihiro Nishimura and Kimiko Terai
Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model pp. 112-133 Downloads
Thorben Kundt, Florian Misch and Birger Nerré
Information sharing, neighborhood demarcation, and yardstick competition: an empirical analysis of intergovernmental expenditure interaction in Japan pp. 134-163 Downloads
Masayoshi Hayashi and Wataru Yamamoto
Tax competition and federal equalization schemes with decentralized leadership pp. 164-178 Downloads
Emilson Silva
Page updated 2018-12-13