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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.

Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

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Volume 12, issue 6, 2005

Tax Principles, Product Differentiation and the Nature of Competition pp. 695-712 Downloads
Nigar Hashimzade, Hassan Khodavaisi and Gareth Myles
Income Taxation and Wage Policy: An Application to Minimum Wage pp. 713-722 Downloads
Tomer Blumkin and Efraim Sadka
Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints pp. 723-739 Downloads
Sajal Lahiri and Anjum Nasim
Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s pp. 741-773 Downloads
Michele Bernasconi, Anna Marenzi and Laura Pagani
Neutral Taxation of Shareholder Income pp. 777-801 Downloads
Peter Sørensen

Volume 12, issue 5, 2005

How Does FDI React to Corporate Taxation? pp. 583-603 Downloads
Agnès Benassy-Quere, Lionel Fontagné and Amina Lahrèche-Révil
The Effects of Catholic Schooling on Civic Participation pp. 605-625 Downloads
Thomas Dee
Export Competition and the Remission of Domestic Environmental Taxes pp. 627-637 Downloads
Steve Mccorriston and Ian Sheldon
Is There a Connection Between the Tax Administration and the Political Power? pp. 639-663 Downloads
Alejandro Esteller-Moré
Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data pp. 667-687 Downloads
Hannes Winner

Volume 12, issue 4, 2005

Introduction: Fiscal and Regulatory Competition—A Selection of Papers Presented at the 60th Congress of the International Institute of Public Finance, Held in Milan, Italy pp. 345-348 Downloads
John Wilson
Toward A Second-Generation Theory of Fiscal Federalism pp. 349-373 Downloads
Wallace Oates
Migration and Social Replacement Incomes: How to Protect Low-Income Workers in the Industrialized Countries Against the Forces of Globalization and Market Integration pp. 375-393 Downloads
Hans-Werner Sinn
Government Weakness and Local Public Debt Development in Flemish Municipalities pp. 395-422 Downloads
John Ashworth, Benny Geys and Bruno Heyndels
Social Security, Unemployment, and Growth pp. 423-434 Downloads
Michael Bräuninger
Predation, Protection, and Accumulation: Endogenous Property Rights in an Overlapping Generations Growth Model pp. 435-455 Downloads
Oguzhan Dincer and Christopher Ellis
Economic Growth and Tax-Competing Leviathans pp. 457-474 Downloads
Michael Rauscher
On Spatial Public Finance Empirics pp. 475-492 Downloads
Federico Revelli
Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands pp. 493-513 Downloads
Maarten Allers and J.Paul Elhorst
Tax Evasion and Auditing in a Federal Economy pp. 515-531 Downloads
Sven Stö and Christian Traxler
The Dynamic Effects of Public Capital: VAR Evidence for 22 OECD Countries pp. 533-558 Downloads
Christophe Kamps
Japan’s New Special Zones for Regulatory Reform pp. 561-574 Downloads
Naohiro Yashiro

Volume 12, issue 3, 2005

Cost Uncertainty and Taxpayer Compliance pp. 239-263 Downloads
Jordi Caballe and Judith Panadés
Optimal Self-Reporting Schemes with Multiple Stages and Option Values pp. 265-279 Downloads
Eberhard Feess and Markus Walzl
Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base pp. 281-300 Downloads
Andreas Haufler, Guttorm Schjelderup and Frank Stähler
Interregional Income Redistribution and Convergence in a Model with Perfect Capital Mobility and Unionized Labor Markets pp. 301-318 Downloads
Luigi Bonatti
Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level pp. 319-334 Downloads
Thomas Gaube

Volume 12, issue 2, 2005

Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes pp. 115-130 Downloads
Charles Ballard, John Goddeeris and Sang-Kyum Kim
Environmental Policy, Efficient Taxation and Unemployment pp. 131-144 Downloads
Thomas Aronsson
The Multi-Period Cost-Benefit Rule with Mobile Capital and Distorted Labor pp. 145-158 Downloads
Liqun Liu
Policy Watch Forum on the US Tax Reforms pp. 161-163 Downloads
George Zodrow
Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts pp. 165-192 Downloads
John Diamond
Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent pp. 193-232 Downloads
William Gale and Peter Orszag

Volume 12, issue 1, 2005

Voting on Pensions with Endogenous Retirement Age pp. 7-28 Downloads
Georges Casamatta, Helmuth Cremer and Pierre Pestieau
Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria pp. 29-45 Downloads
Jonathan Hamilton and Pierre Pestieau
Public Debt, Human Capital Formation, and Dynamic Inefficiency pp. 47-59 Downloads
Berthold Wigger
The Role of Prices for Excludable Public Goods pp. 61-79 Downloads
Sören Blomquist and Vidar Christiansen
The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath pp. 87-95 Downloads
Reuven Avi-Yonah
Economic Effects of the 2003 Partial Integration Proposal in the United States pp. 97-108 Downloads
R. Hubbard

Volume 11, issue 6, 2004

Political Sustainability and the Design of Environmental Taxes pp. 703-719 Downloads
Helmuth Cremer, Philippe De Donder and Firouz Gahvari
Exemption vs. Credit Method in International Double Taxation Treaties pp. 721-739 Downloads
Thomas Dickescheid
An Inquiry into the Efficiency of Water Projects Under WRDA'86 pp. 741-762 Downloads
Anna Rubinchik
Competition in Unit vs. Ad Valorem Taxes pp. 763-772 Downloads
Ben Lockwood
Tax Treaties and Foreign Direct Investment: Potential versus Performance pp. 775-802 Downloads
Ronald Davies

Volume 11, issue 5, 2004

Tax Administration Reform and Taxpayer Compliance in India pp. 575-600 Downloads
Arindam Das-Gupta, Shanto Ghosh and Dilip Mookherjee
The Effects of Bilateral Tax Treaties on U.S. FDI Activity pp. 601-622 Downloads
Bruce Blonigen and Ronald Davies
Agglomeration Effects and the Competition for Firms pp. 623-645 Downloads
Robin Boadway, Katherine Cuff and Nicolas Marceau
Incentive Targeting, Influence Peddling, and Foreign Direct Investment pp. 647-660 Downloads
Kelly Edmiston, Shannon Mudd and Neven Valev
Sharing the Spoils: Taxing International Human Capital Flows pp. 663-693 Downloads
Mihir A. Desai, Devesh Kapur and John McHale

Volume 11, issue 4, 2004

Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Republic pp. 365-367 Downloads
Alfons Weichenrieder
Taxation and Venture Capital Backed Entrepreneurship pp. 369-390 Downloads
Christian Keuschnigg and Søren Nielsen
Irrational Exuberance, Entrepreneurial Finance and Public Policy pp. 391-417 Downloads
Marta Coelho, David de Meza and Diane Reyniers
Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment pp. 419-434 Downloads
Jack Mintz
Tax Reform and the Demand for Debt pp. 435-467 Downloads
Erik Fjærli
Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax pp. 469-485 Downloads
Tobias Lindhe, Jan Södersten and Ann Öberg
Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes pp. 487-506 Downloads
Thor Thoresen
Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance pp. 507-529 Downloads
Lans Bovenberg and Peter Birch Sørensen
Redistribution as Social Insurance and Capital Market Integration pp. 531-547 Downloads
Giampaolo Arachi and Massimo D'Antoni
The Taxation of Banking in an Integrating Europe pp. 551-568 Downloads
Harry Huizinga

Volume 11, issue 3, 2004

Testing for Vertical Fiscal Externalities pp. 243-263 Downloads
Linda Andersson Järnberg, Thomas Aronsson and Magnus Wikstr–m
Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality pp. 265-281 Downloads
Rainer Niemann
Environmental Tax Competition in the Presence of Multinational Firms pp. 283-298 Downloads
Essi Eerola
Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses pp. 299-312 Downloads
Pio Baake, Rainald Borck and Andreas L–ffler
The Welfare State in a Changing Environment pp. 313-331 Downloads
Thomas Eichner and Andreas Wagener
Quantifying the Impact of Immigration on the Spanish Welfare State pp. 335-353 Downloads
M. Dolores Collado, Inigo Iturbe-Ormaetxe and Guadalupe Valera

Volume 11, issue 2, 2004

Strategic Investment by a Regulated Firm pp. 123-132 Downloads
Amihai Glazer and Eckhard Janeba
Fiscal Decentralization with Distortionary Taxation: Tiebout vs. Tax Competition pp. 133-153 Downloads
Jan Brueckner
Revenue Sharing versus Expenditure Sharing in a Federal System pp. 155-174 Downloads
Charles Figuieres, Jean Hindriks and Gareth Myles
Fiscal Decentralization: A Remedy for Corruption? pp. 175-195 Downloads
G. Gulsun Arikan
The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States pp. 199-220 Downloads
Walter Hellerstein and Charles E. McLure, Jr.
Corporate Tax Harmonization in Europe: It's All About Compliance pp. 221-234 Downloads
Jack Mintz

Volume 11, issue 1, 2004

Taxation of Interest Income pp. 5-15 Downloads
Roger Gordon
The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs pp. 17-29 Downloads
Liqun Liu
Payroll Taxes and the Decision to be Self-Employed pp. 31-53 Downloads
Mark Stabile
Fiscal Reconstruction and Local Government Financing pp. 55-67 Downloads
Toshihiro Ihori and Jun-ichi Itaya
Debating Proposed Reforms of the Taxation of Corporate Income in the European Union pp. 71-89 Downloads
Michael Devereux
Company Tax Reform in the European Union pp. 91-115 Downloads
Peter Sørensen
Page updated 2023-01-27