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International Tax and Public Finance

1994 - 2025

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 () and Springer Nature Abstracting and Indexing ().

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Volume 32, issue 1, 2025

Anti-corruption campaign and corporate tax evasion: evidence from China pp. 1-50 Downloads
Dongmin Kong, Yue Zhang and Ni Qin
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail pp. 51-97 Downloads
Clemens Fuest, Florian Neumeier and Daniel Stöhlker
Optimal commodity taxation when households earn multiple incomes pp. 98-119 Downloads
Kevin Spiritus
Teach to comply? Evidence from a taxpayer education program in Rwanda pp. 120-162 Downloads
Giulia Mascagni, Fabrizio Santoro and Denis Mukama
Internal migration and the effective price of state and local taxes pp. 163-194 Downloads
Austin J. Drukker
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy pp. 195-237 Downloads
Marwin Heinemann and Wojciech Stiller
Attractive target for tax avoidance: trade liberalization and entry mode pp. 238-270 Downloads
Hirofumi Okoshi
Regulatory avoidance responses to private Country-by-Country Reporting pp. 271-309 Downloads
Felix Hugger
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries pp. 310-344 Downloads
Alban Asllani and Friedrich Schneider

Volume 31, issue 6, 2024

Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance” pp. 1461-1462 Downloads
David Agrawal, Ronald Davies and Nadine Riedel
Misreporting in the Norwegian business cash support scheme pp. 1463-1493 Downloads
Dinara Alpysbayeva, Annette Alstadsæter, Wojciech Kopczuk, Simen Markussen and Oddbjørn Raaum
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources? pp. 1494-1533 Downloads
Emanuele Padovani, Francesco Porcelli and Alberto Zanardi
Local fiscal competition and deficits in China pp. 1534-1549 Downloads
Timothy J. Goodspeed and Jiakai Zhang
Optimal fiscal policy under finite planning horizons pp. 1550-1583 Downloads
Euiyoung Jung and Chul-In Lee
Climate policy and optimal public debt pp. 1584-1610 Downloads
Maximilian Kellner and Marco Runkel
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses pp. 1611-1639 Downloads
Takao Kataoka and Yoshihiro Takamatsu
Education politics, schooling choice and public school quality: the impact of income polarization pp. 1640-1668 Downloads
Majda Benzidia, Michel Lubrano and Paolo Melindi-Ghidi
Grandparental childcare, family allowances and retirement policies pp. 1669-1692 Downloads
Giam Pietro Cipriani and Tamara Fioroni
A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands pp. 1693-1708 Downloads
Ambareen Beebeejaun and Nilakshi Bickharry

Volume 31, issue 5, 2024

Too complex to digest? Federal tax bills and their processing in US financial markets pp. 1179-1203 Downloads
Hamza Bennani and Matthias Neuenkirch
The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states pp. 1204-1228 Downloads
Seth H. Giertz and Anil Kumar
Is the forgiveness of a tax amnesty divine? Evidence from Argentina pp. 1229-1248 Downloads
Maximiliano Lauletta and Felipe Montano Campos
The fiscal and intergenerational burdens of brakes and subsidies for energy prices pp. 1249-1273 Downloads
Johannes Huber and Christian Scharrer
Will fiscal transparency inhibit corporate tax avoidance? Evidence from China pp. 1274-1294 Downloads
Chang Cai and Xiaomin Cao
Tax policy design in a hierarchical model with occupational decisions pp. 1295-1341 Downloads
Sebastián Castillo Ramos
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China pp. 1342-1387 Downloads
Sixia Chen, Yuan Fang, Shengfeng Lu and Haotian Zhang
Not so sweet: impacts of a soda tax on producers pp. 1388-1412 Downloads
Judite Gonçalves, Roxanne Merenda and João Pereira dos Santos
Gendered taxes: the interaction of tax policy with gender equality pp. 1413-1460 Downloads
Maria Coelho, Aieshwarya Davis, Alexander Klemm and Carolina Osorio-Buitron

Volume 31, issue 4, 2024

The economics of the global minimum tax pp. 935-952 Downloads
Guttorm Schjelderup and Frank Stähler
Tax competition and harmonization where tastes for public goods differ pp. 953-979 Downloads
Zineb Abidi and Emmanuelle Taugourdeau
Political economy of redistribution between traditional and modern families pp. 980-1008 Downloads
Volker Meier and Matthew Rablen
Optimal dynamic nonlinear income taxation with wage regulations pp. 1009-1036 Downloads
Yunmin Chen
Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects pp. 1037-1065 Downloads
Shuhei Nishitateno
A note on welfarist versus non-welfarist social welfare function pp. 1066-1073 Downloads
Zhiyong An
Scarred for Life? Recession Experiences, Beliefs and the State pp. 1074-1111 Downloads
Zsoka Koczan and Alexander Plekhanov
Government debt, European Institutions and fiscal rules: a synthetic control approach pp. 1112-1157 Downloads
Robert Kraemer and Jonne Lehtimäki
The consequences of the 2017 US international tax reform: a survey of the evidence pp. 1158-1178 Downloads
Dhammika Dharmapala

Volume 31, issue 3, 2024

Migration and public finances in the EU pp. 635-684 Downloads
Carlo V. Fiorio, Tommaso Frattini, Andrea Riganti and Michael Christl
Shadow economy, “mixed” firms, and labour market outcomes pp. 685-701 Downloads
Gaetano Lisi
Does e-commerce ease or intensify tax competition? Destination principle versus origin principle pp. 702-735 Downloads
Hiroshi Aiura and Hikaru Ogawa
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality pp. 736-779 Downloads
Lukas Riedel and Holger Stichnoth
Government size and automation pp. 780-807 Downloads
Pablo Casas and Jose Torres
Gender tax difference in the U.S. income tax pp. 808-840 Downloads
Emily Y. Lin and Joel Slemrod
How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19 pp. 841-855 Downloads
Lucas Rosso and Rodrigo Wagner
On the effects of intergovernmental grants: a survey pp. 856-908 Downloads
Manuel E. Lago, Santiago Lago-Peñas and Jorge Martinez-Vazquez
The regressivity of CIT exemptions in Africa pp. 909-934 Downloads
Alou Adessé Dama, Gregoire Rota-Graziosi and Faycal Sawadogo

Volume 31, issue 2, 2024

Editorial Note pp. 331-332 Downloads
David Agrawal, Ronald Davies and Nadine Riedel
Tax havens and cross-border licensing with transfer pricing regulation pp. 333-366 Downloads
Jay Pil Choi, Jota Ishikawa and Hirofumi Okoshi
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement pp. 367-403 Downloads
Luca Giangregorio
Citizenship and taxes pp. 404-453 Downloads
Paul R. Organ
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro pp. 454-485 Downloads
Ge Jin and Bing Zhang
Optimal nonlinear taxation: a simpler approach pp. 486-510 Downloads
Aart Gerritsen
Labor share as an "automatic stabilizer" of income inequality pp. 511-532 Downloads
Bruno Bises, Francesco Bloise and Antonio Sciala'
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax pp. 533-551 Downloads
Yuya Kikuchi and Toshiki Tamai
Till taxes keep us apart? The impact of the marriage tax on the marriage rate pp. 552-592 Downloads
Nadia Myohl
The long way to tax transparency: lessons from the early publishers of country-by-country reports pp. 593-634 Downloads
Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský and Katia Toledo Ruiz

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 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 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 Weichenrieder
Transfer pricing under global adoption of destination-based cash-flow taxation pp. 243-261 Downloads
Thomas 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
Page updated 2025-02-13