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 (). Access Statistics for this journal.
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Volume 32, issue 1, 2025
- Anti-corruption campaign and corporate tax evasion: evidence from China pp. 1-50

- Dongmin Kong, Yue Zhang and Ni Qin
- The pass-through of temporary VAT rate cuts: evidence from German supermarket retail pp. 51-97

- Clemens Fuest, Florian Neumeier and Daniel Stöhlker
- Optimal commodity taxation when households earn multiple incomes pp. 98-119

- Kevin Spiritus
- Teach to comply? Evidence from a taxpayer education program in Rwanda pp. 120-162

- Giulia Mascagni, Fabrizio Santoro and Denis Mukama
- Internal migration and the effective price of state and local taxes pp. 163-194

- Austin J. Drukker
- Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy pp. 195-237

- Marwin Heinemann and Wojciech Stiller
- Attractive target for tax avoidance: trade liberalization and entry mode pp. 238-270

- Hirofumi Okoshi
- Regulatory avoidance responses to private Country-by-Country Reporting pp. 271-309

- 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

- 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

- David Agrawal, Ronald Davies and Nadine Riedel
- Misreporting in the Norwegian business cash support scheme pp. 1463-1493

- 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

- Emanuele Padovani, Francesco Porcelli and Alberto Zanardi
- Local fiscal competition and deficits in China pp. 1534-1549

- Timothy J. Goodspeed and Jiakai Zhang
- Optimal fiscal policy under finite planning horizons pp. 1550-1583

- Euiyoung Jung and Chul-In Lee
- Climate policy and optimal public debt pp. 1584-1610

- 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

- Takao Kataoka and Yoshihiro Takamatsu
- Education politics, schooling choice and public school quality: the impact of income polarization pp. 1640-1668

- Majda Benzidia, Michel Lubrano and Paolo Melindi-Ghidi
- Grandparental childcare, family allowances and retirement policies pp. 1669-1692

- Giam Pietro Cipriani and Tamara Fioroni
- A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands pp. 1693-1708

- 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

- Hamza Bennani and Matthias Neuenkirch
- The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states pp. 1204-1228

- Seth H. Giertz and Anil Kumar
- Is the forgiveness of a tax amnesty divine? Evidence from Argentina pp. 1229-1248

- Maximiliano Lauletta and Felipe Montano Campos
- The fiscal and intergenerational burdens of brakes and subsidies for energy prices pp. 1249-1273

- Johannes Huber and Christian Scharrer
- Will fiscal transparency inhibit corporate tax avoidance? Evidence from China pp. 1274-1294

- Chang Cai and Xiaomin Cao
- Tax policy design in a hierarchical model with occupational decisions pp. 1295-1341

- Sebastián Castillo Ramos
- Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China pp. 1342-1387

- Sixia Chen, Yuan Fang, Shengfeng Lu and Haotian Zhang
- Not so sweet: impacts of a soda tax on producers pp. 1388-1412

- Judite Gonçalves, Roxanne Merenda and João Pereira dos Santos
- Gendered taxes: the interaction of tax policy with gender equality pp. 1413-1460

- 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

- Guttorm Schjelderup and Frank Stähler
- Tax competition and harmonization where tastes for public goods differ pp. 953-979

- Zineb Abidi and Emmanuelle Taugourdeau
- Political economy of redistribution between traditional and modern families pp. 980-1008

- Volker Meier and Matthew Rablen
- Optimal dynamic nonlinear income taxation with wage regulations pp. 1009-1036

- Yunmin Chen
- Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects pp. 1037-1065

- Shuhei Nishitateno
- A note on welfarist versus non-welfarist social welfare function pp. 1066-1073

- Zhiyong An
- Scarred for Life? Recession Experiences, Beliefs and the State pp. 1074-1111

- Zsoka Koczan and Alexander Plekhanov
- Government debt, European Institutions and fiscal rules: a synthetic control approach pp. 1112-1157

- Robert Kraemer and Jonne Lehtimäki
- The consequences of the 2017 US international tax reform: a survey of the evidence pp. 1158-1178

- Dhammika Dharmapala
Volume 31, issue 3, 2024
- Migration and public finances in the EU pp. 635-684

- Carlo V. Fiorio, Tommaso Frattini, Andrea Riganti and Michael Christl
- Shadow economy, “mixed” firms, and labour market outcomes pp. 685-701

- Gaetano Lisi
- Does e-commerce ease or intensify tax competition? Destination principle versus origin principle pp. 702-735

- Hiroshi Aiura and Hikaru Ogawa
- Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality pp. 736-779

- Lukas Riedel and Holger Stichnoth
- Government size and automation pp. 780-807

- Pablo Casas and Jose Torres
- Gender tax difference in the U.S. income tax pp. 808-840

- 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

- Lucas Rosso and Rodrigo Wagner
- On the effects of intergovernmental grants: a survey pp. 856-908

- Manuel E. Lago, Santiago Lago-Peñas and Jorge Martinez-Vazquez
- The regressivity of CIT exemptions in Africa pp. 909-934

- Alou Adessé Dama, Gregoire Rota-Graziosi and Faycal Sawadogo
Volume 31, issue 2, 2024
- Editorial Note pp. 331-332

- David Agrawal, Ronald Davies and Nadine Riedel
- Tax havens and cross-border licensing with transfer pricing regulation pp. 333-366

- 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

- Luca Giangregorio
- Citizenship and taxes pp. 404-453

- Paul R. Organ
- Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro pp. 454-485

- Ge Jin and Bing Zhang
- Optimal nonlinear taxation: a simpler approach pp. 486-510

- Aart Gerritsen
- Labor share as an "automatic stabilizer" of income inequality pp. 511-532

- 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

- Yuya Kikuchi and Toshiki Tamai
- Till taxes keep us apart? The impact of the marriage tax on the marriage rate pp. 552-592

- Nadia Myohl
- The long way to tax transparency: lessons from the early publishers of country-by-country reports pp. 593-634

- 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

- Anne Brockmeyer and Juan Carlos Suárez Serrato
- Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign pp. 3-25

- Hanming Fang
- Detecting envelope wages with e-billing information pp. 26-65

- 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

- 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

- Fabrizio Santoro, Razan Amine and Tanele Magongo
- The EITC in rural and economically distressed areas: More bang per buck? pp. 136-159

- Jacob Bastian
- VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products pp. 160-202

- Alisa Frey and Justus Haucap
- Corporate income tax, IP boxes and the location of R&D pp. 203-242

- Pranvera Shehaj and Alfons Weichenrieder
- Transfer pricing under global adoption of destination-based cash-flow taxation pp. 243-261

- Thomas Gresik and Guttorm Schjelderup
- Sovereign debt maturity structure and its costs pp. 262-297

- Flavia Corneli
- The popularity function: a spurious regression? The case of Austria pp. 298-329

- Reinhard Neck and Friedrich Schneider
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