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.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 32, issue 2, 2025

Editorial Note: International Tax and Public Finance editors pp. 345-346

David Agrawal, Katarzyna Bilicka, Thiess Buettner and Jing Xing

Tax planning and investment responses to dividend taxation pp. 347-386

Aliisa Koivisto

How a French corporate tax reform raised wages: evidence from an innovative method pp. 387-428

Nicolas Yol

Labor market consequences of antitax avoidance policies pp. 429-465

Katarzyna Bilicka

The relation between corporate social responsibility and profit shifting of multinational enterprises pp. 466-500

Michael Overesch and Sina Willkomm

The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage pp. 501-525

Susana Peralta and Tanguy Ypersele

Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries pp. 526-565

Roberto Dell’Anno

Effects of electronic cash registers on reported revenue pp. 566-594

Per Engström, Johannes Hagen, Alireza Khoshghadam and Andrea Schneider

Investing in the roots of your political ancestors pp. 595-624

Pantelis Kammas, Maria Poulima and Vassilis Sarantides

Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations pp. 625-655

Zareh Asatryan, Carlo Birkholz and Friedrich Heinemann

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 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