International Tax and Public Finance

1994 - 2023

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

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International Institute of Public Finance
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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

Yutao Han, Patrice Pieretti and Giuseppe Pulina

Environmental offsets and production externalities under monopolistic competition pp. 305-325

Masatoshi Yoshida, Stephen J. Turnbull and Mitsuru Ota

Capital mobility and environmental policy: taxes versus TEP pp. 326-350

Yu-Bong Lai

Tax systems and public borrowing limits in a fiscal union pp. 351-395

Vladimir V. Dashkeev and Stephen J. Turnovsky

Corporate taxation when firms are heterogeneous: ACE versus CBIT pp. 396-418

Philipp J. H. Schröder and Allan Sørensen

Corruption and distortion of public expenditures: evidence from Africa pp. 419-452

Harouna Sedgo and Luc Désiré Omgba

Gifts to government pp. 453-492

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

Florencia Amábile and Rómulo A. Chumacero

The VAT in practice: equity, enforcement, and complexity pp. 525-563

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

Heikki Palviainen

Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising pp. 20-42

Diego d’Andria

Tax evasion, efficiency, and bunching in the presence of enforcement notches pp. 43-68

Daniel Hungerman

Financial disincentives to formal employment and tax-benefit systems in Latin America pp. 69-113

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

Catalina Granda-Carvajal and Danny García-Callejas

Drivers of participation elasticities across Europe: gender or earner role within the household? pp. 167-214

Charlotte Bartels and Cortnie Shupe

The effect of real estate purchase subsidies on property prices pp. 215-246

Carla Krolage

Measuring the unobservable: estimating informal economy by a structural equation modeling approach pp. 247-277

Roberto Dell’Anno

Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach pp. 278-279

Roberto Dell’Anno

Volume 29, issue 6, 2022

Public finance in the era of the COVID-19 crisis pp. 1349-1372

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

Marianne Bitler, Jason Cook, Danea Horn and Nathan Seegert

Public support for tax policies in COVID-19 times: evidence from Luxembourg pp. 1395-1418

Javier Olivera and Philippe Van Kerm

The impact of COVID-19 on Japanese firms: mobility and resilience via remote work pp. 1419-1449

Daiji Kawaguchi, Sagiri Kitao and Manabu Nose

Corporate taxes and union wages in the United States pp. 1450-1494

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

Tibor Hanappi and Ana Cinta González Cabral

Tax haven, pollution haven or both? pp. 1527-1560

Thierry Madiès, Ornella Tarola and Emmanuelle Taugourdeau

Political alignment and project funding pp. 1561-1589

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

Martin T. Braml and Gabriel Felbermayr

Decentralized provision of disaster aid: aid fragmentation and the poverty implications pp. 1098-1127

Manabu Nose

What impairs the ‘money machine’ of VAT in developing countries? pp. 1128-1159

Harsha Konara Mudiyanselage and Shawn Xiaoguang Chen

Media negativity bias and tax compliance: experimental evidence pp. 1160-1212

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

Mutsumi Matsumoto

Rising markups and optimal redistributive taxation pp. 1227-1259

Eren Gürer

Income taxation, entrepreneurship, and incorporation status of self-employment pp. 1260-1293

Ege Can

Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity pp. 1294-1320

Zarko Kalamov and Marco Runkel

How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China pp. 1321-1347

Wei Cui, Jeffrey Hicks and Max Norton

Volume 29, issue 4, 2022

Ideological polarization and government debt pp. 811-833

Mickael Melki and Andrew Pickering

Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes pp. 834-872

Luigi Marattin, Tommaso Nannicini and Francesco Porcelli

Investor asset valuation under a wealth tax and a capital income tax pp. 873-889

Petter Bjerksund and Guttorm Schjelderup

Tax Buoyancy in Sub-Saharan Africa and its Determinants pp. 890-921

Sanjeev Gupta, Joao Jalles and Jianhong Liu

Cash-flow business taxation revisited: bankruptcy and asymmetric information pp. 922-952

Robin Boadway, Motohiro Sato and Jean-François Tremblay

Inequality measurement and tax/transfer policy pp. 953-984

Patricia Apps and Ray Rees

Education, taxation and the perceived effects of sin good consumption pp. 985-1013

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

Gabriele Mazzolini, Laura Pagani and Alessandro Santoro

Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste pp. 1047-1073

Thornton Matheson

Volume 29, issue 3, 2022

Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda pp. 537-580

Yoon-Jung Choi

Substitution across profit shifting methods and the impact on thin capitalization rules pp. 581-599

Gideon Goerdt and Wolfgang Eggert

Tax competition in the presence of environmental spillovers pp. 600-626

Fabio Antoniou, Panos Hatzipanayotou, Michael Michael and Nikos Tsakiris

Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador pp. 627-666

Gonzalo Sanchez

Pollution externalities and corrective taxes in a dynamic small open economy pp. 667-703

Yasuhiro Nakamoto and Akihiko Yanase

State income taxes and team performance pp. 704-725

Erik Hembre

How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data pp. 726-750

Athiphat Muthitacharoen and Trongwut Burong

Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff? pp. 751-787

Jinghua Lei, Jenny Ligthart, Mark Rider and Ruixin Wang

Tax competition for FDI: China’s exceptional approach pp. 788-809

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

A. Yeliz Kaçamak

Investment in children, social security, and intragenerational risk sharing pp. 286-315

Simon Fan, Yu Pang and Pierre Pestieau

The immeasurable tax gains by Dutch shell companies pp. 316-357

Arjan Lejour, Jan Möhlmann and Maarten ’t Riet

To them that hath: economic complexity and local industrial strategy in the UK pp. 358-377

Penny Mealy and Diane Coyle

Social security contributions distribution and economic activity pp. 378-407

Jose Torres

The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities pp. 408-442

Daniel Jaqua and Daniel Schaffa

Gini and undercoverage at the upper tail: a simple approximation pp. 443-471

Pablo Gutiérrez Cubillos

Assessing income tax perturbations pp. 472-504

Vidar Christiansen, Zhiyang Jia and Thor Thoresen

Pandemic and progressivity pp. 505-535

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

Lang (Kate) Yang

Do policies and institutions matter for pre-tax income inequality? Cross-country evidence pp. 30-52

Damián Vergara

Fiscal shocks and spillovers in a dynamic two-country model pp. 53-83

Jingchao Li

Time-saving goods, time inequalities and optimal commodity taxation pp. 84-109

Cristian Sepulveda

Tax competition and club goods pp. 110-146

Guillaume Claveres

Taxing capital and labor when both factors are imperfectly mobile internationally pp. 147-190

Hippolyte d’Albis and Agnès Benassy-Quere

Robust effects of a debt-financed tax cut in an economy with incomplete markets pp. 191-200

Jose Angelo Divino and Jaime Orrillo

A note on pollution and reforms of domestic and trade taxes toward uniformity pp. 201-214

Takumi Haibara

The C-inefficiency of the EU-VAT and what can be done about it pp. 215-236

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