International Tax and Public Finance

1994 - 2025

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

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Springer
International Institute of Public Finance
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Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model pp. 1435-1456: Shiou-Yen Chu and Tsaur-Chin Wu
The effects of unemployment assistance on unemployment exits pp. 1457-1480: Tomi Kyyrä
Explaining the decline in the US labor share: taxation and automation pp. 1481-1528: Burkhard Heer, Andreas Irmen and Bernd Süssmuth
Optimal linear income taxes and education subsidies under skill-biased technical change pp. 1529-1575: Bas Jacobs and Uwe Thuemmel
On the incentive compatibility of universal adoption of destination-based cash flow taxation pp. 1576-1600: Eric Bond and Thomas Gresik
Consumption pollution and taxes with endogenous firm locations and different market sizes pp. 1601-1632: Haitao Cheng
Electoral outcomes and local public goods provision with ex post interregional transfer pp. 1633-1655: Nobuo Akai and Takahiro Watanabe
The dynamic effects of aid and taxes on government spending pp. 1656-1687: Abrams M. E. Tagem
Rewarding good taxpayers: an effective mechanism? pp. 1688-1717: Pedro A. Cabra-Acela
The impact of Covid-19 on economic activity: evidence from administrative tax registers pp. 1718-1746: Nikolay Angelov and Daniel Waldenström

Network externalities, trade costs, and the choice of commodity taxation principle pp. 1203-1224: Tsaur-Chin Wu, Chih-Ta Yen and Hsiu-Wei Chang
The fiscal costs of earthquakes in Japan pp. 1225-1250: Ilan Noy, Toshihiro Okubo, Eric Strobl and Thomas Tveit
The housing net worth channel and the public finances: evidence from a European country panel pp. 1251-1265: David Cronin and Kieran McQuinn
Tax progressivity and social welfare with a continuum of inequality views pp. 1266-1296: Marko Ledić, Ivica Rubil and Ivica Urban
Corporate taxes and investment when firms are internationally mobile pp. 1297-1330: Thomas Brasch, Ivan Frankovic and Eero Tölö
Risky business: policy uncertainty and investment pp. 1331-1345: Giacomo Brusco and Benjamin Glass
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy pp. 1346-1373: Jiayi Du, Guangjun Shen and Jingxian Zou
Social security and risk sharing: the role of economic mobility across generations pp. 1374-1407: Erin Cottle Hunt and Frank Caliendo
The COVID-19 state sales tax windfall pp. 1408-1434: Phil Dean, Maclean Gaulin, Nathan Seegert and Mu-Jeung Yang

Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law pp. 879-912: Jan K. Brueckner
Taxing mobile and overconfident top earners pp. 913-947: Andreas Haufler and Yukihiro Nishimura
The fiscal and economic impacts of municipal dissolution: evidence from New York pp. 948-1001: Pengju Zhang
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany pp. 1002-1035: Drahomir Klimsa and Robert Ullmann
The optimal earnings test and retirement behavior pp. 1036-1068: Masayuki Okada
Measuring the model uncertainty of shadow economy estimates pp. 1069-1106: Piotr Dybka, Bartosz Olesiński, Marek Rozkrut and Andrzej Torój
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany pp. 1107-1136: Michael Christl, Silvia Poli, Tine Hufkens, Andreas Peichl and Mattia Ricci
Do couples bunch more? Evidence from partnered and single taxpayers pp. 1137-1184: Nazila Alinaghi, John Creedy and Norman Gemmell
A review of submissions to International Tax and Public Finance, 2010–2020 pp. 1185-1201: Ronald Davies and Zuzanna Studnicka

Multinational ownership patterns and anti-tax avoidance legislation pp. 565-634: Axel Prettl and Dominik Hagen
Funding infrastructure under uncertainty: evidence from tax credit prices pp. 635-677: Bree Lang and Pratish Patel
Tax more or spend less? Historical evidence from Switzerland’s federal budget plans pp. 678-705: Michele Salvi and Christoph Schaltegger
Formal sector enforcement and welfare pp. 706-728: Gareth Liu-Evans and Shalini Mitra
The effects of a tax deduction for lifelong learning expenditures pp. 729-756: Wiljan van den Berge, Egbert Jongen and Karen van der Wiel
The zero effect of income tax on the timing of birth: some evidence on French data pp. 757-783: Nicolas Moreau
Tax incentives and firm pollution pp. 784-813: Dongmin Kong, Mengxu Xiong and Ni Qin
The fiscal response to revenue shocks pp. 814-848: Simon Berset, Martin Huber and Mark Schelker
VAT fraud and reverse charge: empirical evidence from VAT return data pp. 849-878: Thiess Buettner and Annalisa Tassi

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 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 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

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