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International Tax and Public Finance

1994 - 2023

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

International Institute of Public Finance
Contact information at EDIRC.

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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 J. 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 Désiré 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

Volume 29, issue 6, 2022

Public finance in the era of the COVID-19 crisis pp. 1349-1372 Downloads
David Agrawal and Aline Bütikofer
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state pp. 1373-1394 Downloads
Marianne Bitler, Jason Cook, Danea Horn and Nathan Seegert
Public support for tax policies in COVID-19 times: evidence from Luxembourg pp. 1395-1418 Downloads
Javier Olivera and Philippe Van Kerm
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work pp. 1419-1449 Downloads
Daiji Kawaguchi, Sagiri Kitao and Manabu Nose
Corporate taxes and union wages in the United States pp. 1450-1494 Downloads
R. Alison Felix and James R. Hines
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs pp. 1495-1526 Downloads
Tibor Hanappi and Ana Cinta González Cabral
Tax haven, pollution haven or both? pp. 1527-1560 Downloads
Thierry Madiès, Ornella Tarola and Emmanuelle Taugourdeau
Political alignment and project funding pp. 1561-1589 Downloads
Luisa Schneider, Daniela Wech and Matthias Wrede

Volume 29, issue 5, 2022

The EU self-surplus puzzle: an indication of VAT fraud? pp. 1075-1097 Downloads
Martin T. Braml and Gabriel Felbermayr
Decentralized provision of disaster aid: aid fragmentation and the poverty implications pp. 1098-1127 Downloads
Manabu Nose
What impairs the ‘money machine’ of VAT in developing countries? pp. 1128-1159 Downloads
Harsha Konara Mudiyanselage and Shawn Xiaoguang Chen
Media negativity bias and tax compliance: experimental evidence pp. 1160-1212 Downloads
Miloš Fišar, Tommaso Reggiani, Fabio Sabatini and Jiří Špalek
Tax competition and tax base equalization in the presence of multiple tax instruments pp. 1213-1226 Downloads
Mutsumi Matsumoto
Rising markups and optimal redistributive taxation pp. 1227-1259 Downloads
Eren Gürer
Income taxation, entrepreneurship, and incorporation status of self-employment pp. 1260-1293 Downloads
Ege Can
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity pp. 1294-1320 Downloads
Zarko Kalamov and Marco Runkel
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China pp. 1321-1347 Downloads
Wei Cui, Jeffrey Hicks and Max Norton

Volume 29, issue 4, 2022

Ideological polarization and government debt pp. 811-833 Downloads
Mickael Melki and Andrew Pickering
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes pp. 834-872 Downloads
Luigi Marattin, Tommaso Nannicini and Francesco Porcelli
Investor asset valuation under a wealth tax and a capital income tax pp. 873-889 Downloads
Petter Bjerksund and Guttorm Schjelderup
Tax Buoyancy in Sub-Saharan Africa and its Determinants pp. 890-921 Downloads
Sanjeev Gupta, Joao Jalles and Jianhong Liu
Cash-flow business taxation revisited: bankruptcy and asymmetric information pp. 922-952 Downloads
Robin Boadway, Motohiro Sato and Jean-François Tremblay
Inequality measurement and tax/transfer policy pp. 953-984 Downloads
Patricia Apps and Ray Rees
Education, taxation and the perceived effects of sin good consumption pp. 985-1013 Downloads
Giovanni Immordino, Anna Maria Menichini and Maria Grazia Romano
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy pp. 1014-1046 Downloads
Gabriele Mazzolini, Laura Pagani and Alessandro Santoro
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste pp. 1047-1073 Downloads
Thornton Matheson

Volume 29, issue 3, 2022

Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda pp. 537-580 Downloads
Yoon-Jung Choi
Substitution across profit shifting methods and the impact on thin capitalization rules pp. 581-599 Downloads
Gideon Goerdt and Wolfgang Eggert
Tax competition in the presence of environmental spillovers pp. 600-626 Downloads
Fabio Antoniou, Panos Hatzipanayotou, Michael Michael and Nikos Tsakiris
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador pp. 627-666 Downloads
Gonzalo Sanchez
Pollution externalities and corrective taxes in a dynamic small open economy pp. 667-703 Downloads
Yasuhiro Nakamoto and Akihiko Yanase
State income taxes and team performance pp. 704-725 Downloads
Erik Hembre
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data pp. 726-750 Downloads
Athiphat Muthitacharoen and Trongwut Burong
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff? pp. 751-787 Downloads
Jinghua Lei, Jenny Ligthart, Mark Rider and Ruixin Wang
Tax competition for FDI: China’s exceptional approach pp. 788-809 Downloads
Kate Hynes, Yongzheng Liu, Jie Ma and Ian Wooton

Volume 29, issue 2, 2022

The role of information aggregators in tax compliance pp. 237-285 Downloads
A. Yeliz Kaçamak
Investment in children, social security, and intragenerational risk sharing pp. 286-315 Downloads
Simon Fan, Yu Pang and Pierre Pestieau
The immeasurable tax gains by Dutch shell companies pp. 316-357 Downloads
Arjan Lejour, Jan Möhlmann and Maarten ’t Riet
To them that hath: economic complexity and local industrial strategy in the UK pp. 358-377 Downloads
Penny Mealy and Diane Coyle
Social security contributions distribution and economic activity pp. 378-407 Downloads
Jose Torres
The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities pp. 408-442 Downloads
Daniel Jaqua and Daniel Schaffa
Gini and undercoverage at the upper tail: a simple approximation pp. 443-471 Downloads
Pablo Gutiérrez Cubillos
Assessing income tax perturbations pp. 472-504 Downloads
Vidar Christiansen, Zhiyang Jia and Thor Thoresen
Pandemic and progressivity pp. 505-535 Downloads
Alexander Klemm and Paolo Mauro

Volume 29, issue 1, 2022

Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring pp. 1-29 Downloads
Lang (Kate) Yang
Do policies and institutions matter for pre-tax income inequality? Cross-country evidence pp. 30-52 Downloads
Damián Vergara
Fiscal shocks and spillovers in a dynamic two-country model pp. 53-83 Downloads
Jingchao Li
Time-saving goods, time inequalities and optimal commodity taxation pp. 84-109 Downloads
Cristian Sepulveda
Tax competition and club goods pp. 110-146 Downloads
Guillaume Claveres
Taxing capital and labor when both factors are imperfectly mobile internationally pp. 147-190 Downloads
Hippolyte d’Albis and Agnès Benassy-Quere
Robust effects of a debt-financed tax cut in an economy with incomplete markets pp. 191-200 Downloads
Jose Angelo Divino and Jaime Orrillo
A note on pollution and reforms of domestic and trade taxes toward uniformity pp. 201-214 Downloads
Takumi Haibara
The C-inefficiency of the EU-VAT and what can be done about it pp. 215-236 Downloads
Sijbren Cnossen
Page updated 2023-03-28