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 16, issue 6, 2009

An index of capital tax competition pp. 727-752

Sam Bucovetsky

Employment and wage effects of a payroll-tax cut—evidence from a regional experiment pp. 753-772

Ossi Korkeamäki and Roope Uusitalo

How do institutions affect corruption and the shadow economy? pp. 773-796

Axel Dreher, Christos Kotsogiannis and Steve McCorriston

R&D tax incentives: a reappraisal pp. 797-821

Eren Inci

Bilateral effective tax rates and foreign direct investment pp. 822-849

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

Firm-specific forward-looking effective tax rates pp. 850-870

Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

Volume 16, issue 5, 2009

The economics of politically-connected firms pp. 605-620

Jay Choi and Marcel Thum

A positive analysis of labor-market institutions and tax reforms pp. 621-646

Thorsten Upmann

Pareto-improving bequest taxation pp. 647-669

Volker Grossmann and Panu Poutvaara

The international spillover effects of pension reform pp. 670-696

Yvonne Adema, Lex Meijdam and Harrie Verbon

Rent taxation and its intertemporal welfare effects in a small open economy pp. 697-709

Marko Koethenbuerger and Panu Poutvaara

Rhineland exit? pp. 710-726

Lans Bovenberg and C. N. Teulings

Volume 16, issue 4, 2009

Pensions and aging pp. 415-417

Helmuth Cremer and Pierre Pestieau

Pensions and fertility: in search of a link pp. 418-442

Firouz Gahvari

Developments in pension reform: the case of Dutch stand-alone collective pension schemes pp. 443-467

Lans Bovenberg and Theo Nijman

Efficiency potential and determinants of efficiency: an analysis of the care for the elderly sector in Norway pp. 468-486

Lars-Erik Borge and Marianne Haraldsvik

Short horizons, time inconsistency, and optimal social security pp. 487-513

T. Scott Findley and Frank Caliendo

Optimal tax policy and expected longevity: a mean and variance utility approach pp. 514-537

Marie-Louise Leroux and Gregory Ponthiere

Investing for the old age: pensions, children and savings pp. 538-559

Vincenzo Galasso, Roberta Gatti and Paola Profeta

Native welfare losses from high skilled immigration pp. 560-570

Alexander Kemnitz

Neutral taxation of shareholder income? Corporate responses to an announced dividend tax pp. 571-604

Annette Alstadsæter and Erik Fjærli

Volume 16, issue 3, 2009

Profit shifting in the EU: evidence from Germany pp. 281-297

Alfons Weichenrieder

The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals pp. 298-320

Thiess Buettner and Georg Wamser

Tax competition, excludable public goods, and user charges pp. 321-336

Bernd Huber and Marco Runkel

Yardstick competition and public sector innovation pp. 337-361

Johannes Rincke

Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938 pp. 362-394

Toke Aidt and Peter Jensen

Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system pp. 395-414

Charles McLure

Volume 16, issue 2, 2009

Are family allowances and fertility-related pensions perfect substitutes? pp. 137-163

Robert Fenge and Volker Meier

The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition pp. 164-175

Susanne Dröge and Philipp Schröder

Redistributive taxation and social insurance under adverse selection in the insurance market pp. 176-197

Yukihiro Nishimura

Optimal taxation and redistribution in an OLG model with unemployment pp. 198-218

Thomas Aronsson, Tomas Sjögren and Torbjörn Dalin

Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004 pp. 219-252

Peter Lambert and Thor Thoresen

Is Prescott right? Welfare state policies and the incentives to work, learn, and retire pp. 253-280

Bas Jacobs

Volume 16, issue 1, 2009

Education, redistribution and the threat of brain drain pp. 1-24

Alexander Haupt and Eckhard Janeba

The relative efficiency of market-based environmental policy instruments with imperfect compliance pp. 25-42

Sandra Rousseau and Stef Proost

Interregional redistribution as a cure to the soft budget syndrome in federations pp. 43-58

Nobuo Akai and Emilson Silva

The capital structure of multinational companies under tax competition pp. 59-81

Paolo Panteghini

Labor tax reform, unemployment, and search pp. 82-104

Ben Heijdra and Jenny Ligthart

Federalism, weak institutions and the competition for foreign direct investment pp. 105-123

Sebastian Kessing, Kai Konrad and Christos Kotsogiannis

Please bring me the New York Times pp. 124-135

Hans-Werner Sinn

Volume 15, issue 6, 2008

Efficiency of capital taxation in an open economy: tax competition versus tax exportation pp. 637-646

Wolf Wagner and Sylvester Eijffinger

Tax-tariff reform with costs of tax administration pp. 647-667

Knud Munk

Capital income taxation and economic growth in open economies pp. 668-692

Geremia Palomba

Poverty traps and intergenerational transfers pp. 693-711

Luciano Fanti and Luca Spataro

The “flat tax(es)”: principles and experience pp. 712-751

Michael Keen, Yitae Kim and Ricardo Varsano

Volume 15, issue 5, 2008

Designing a linear pension scheme with forced savings and wage heterogeneity pp. 547-562

Helmuth Cremer, Philippe Donder, Darío Maldonado and Pierre Pestieau

Measuring tax incentives for R&D pp. 563-581

Kenneth McKenzie

Ageing and public capital accumulation pp. 582-598

Akira Yakita

Pawns and queens revisited: public provision of private goods when individuals make mistakes pp. 599-619

Jukka Pirttilä and Sanna Tenhunen

Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany pp. 620-636

Clemens Fuest, Andreas Peichl and Thilo Schaefer

Volume 15, issue 4, 2008

Global public goods and commons: theoretical challenges for a changing world pp. 353-359

Richard Cornes

Public policies against global warming: a supply side approach pp. 360-394

Hans-Werner Sinn

Mobile tax base as a global common pp. 395-414

Kai Konrad

Equal sacrifice and fair burden-sharing in a public goods economy pp. 415-429

Wolfgang Buchholz and Wolfgang Peters

Global trading of carbon dioxide permits with noncompliant polluters pp. 430-459

Emilson Silva and Xie Zhu

Exports, foreign direct investment, and the costs of corporate taxation pp. 460-477

Christian Keuschnigg

Corporate tax policy and incorporation in the EU pp. 478-498

Ruud de Mooij and Gaëtan Nicodème

Tax credits, income support, and partnership decisions pp. 499-526

Dan Anderberg

On taxing capital income with income shifting pp. 527-545

Vidar Christiansen and Matti Tuomala

Volume 15, issue 3, 2008

Transfer pricing in vertically integrated industries pp. 231-255

Thomas Gresik and Petter Osmundsen

Host-country governance, tax treaties and US direct investment abroad pp. 256-273

Henry Louie and Donald Rousslang

Optimal commodity taxation with duty-free shopping pp. 274-296

Vidar Christiansen and Stephen Smith

Political fragmentation and projected tax revenues: evidence from Flemish municipalities pp. 297-315

Stijn Goeminne, Benny Geys and Carine Smolders

Local government responsiveness to federal transfers: theory and evidence pp. 316-337

Leonzio Rizzo

Central versus local education finance: a political economy approach pp. 338-352

Rainald Borck

Volume 15, issue 2, 2008

Introduction: Special Issue on Education pp. 105-107

John Wilson

The Bologna process: how student mobility affects multi-cultural skills and educational quality pp. 109-130

Lydia Mechtenberg and Roland Strausz

Education policies and optimal taxation pp. 131-143

Darío Maldonado

A case for taxing education pp. 145-163

Tomer Blumkin and Efraim Sadka

Multi-dimensional contracts with task-specific productivity: an application to universities pp. 165-198

Alexis Walckiers

Efficiency and equity of European education and training policies pp. 199-230

Ludger Wößmann

Volume 15, issue 1, 2008

Introduction: reinventing the welfare state pp. 1-4

Lans Bovenberg, Bas Jacobs and Ruud de Mooij

The economics of the welfare state in today’s world pp. 5-17

Anthony Atkinson

Childhood investments and skill formation pp. 19-44

Gosta Esping-Andersen

The Scandinavian model—prospects and challenges pp. 45-66

Torben Andersen

Individual savings accounts for social insurance: rationale and alternative designs pp. 67-86

Lans Bovenberg, Martin Hansen and Peter Sørensen

Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off pp. 87-103

Ruud de Mooij