International Tax and Public Finance

1994 - 2025

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

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International Institute of Public Finance
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Volume 14, issue 6, 2007

Profit tax competition and formula apportionment pp. 631-655

Rüdiger Pethig and Andreas Wagener

The optimal commodity tax structure in a four-good model pp. 657-671

Yoshitomo Ogawa

Increasing marginal costs and satiation in the private provision of public goods: group size and optimality revisited pp. 673-683

Masayoshi Hayashi and Hiroshi Ohta

A comment on the role of prices for excludable public goods pp. 685-698

Gilbert Metcalf and Jongsang Park

Alcohol taxation and regulation in the European Union pp. 699-732

Sijbren Cnossen

Volume 14, issue 5, 2007

Rent seeking and aid effectiveness pp. 525-541

Roland Hodler

Do tax sparing agreements contribute to the attraction of FDI in developing countries? pp. 543-562

Celine Azemar, Rodolphe Desbordes and Jean-Louis Mucchielli

Taxpayers' responsiveness to tax rate changes and implications for the cost of taxation in Sweden pp. 563-582

Åsa Hansson

Labour taxation, job creation and job destruction—Focusing on the role of wage setting pp. 583-604

Pekka Sinko

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals pp. 605-626

Clemens Fuest, Thomas Hemmelgarn and Fred Ramb

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals pp. 627-629

Clemens Fuest, Thomas Hemmegarn and Fred Ramb

Volume 14, issue 4, 2007

Public finance: fifty years of the second best—and beyond pp. 345-348

Vidar Christiansen

Reflections on the general theory of second best at its golden jubilee pp. 349-364

Richard Lipsey

VAT attacks! pp. 365-381

Michael Keen

The theory of optimal taxation: what is the policy relevance? pp. 383-406

Peter Sørensen

Nordic dual income taxation of entrepreneurs pp. 407-426

Vesa Kanniainen, Seppo Kari and Jouko Ylä-Liedenpohja

Tax treatment of dividends and capital gains and the dividend decision under dual income tax pp. 427-456

Seppo Kari and Hanna Karikallio

Maximum fee versus child benefit: a welfare analysis of Swedish child-care fee reform pp. 457-480

Anna Brink, Katarina Nordblom and Roger Wahlberg

Assessing the maintenance of savings sufficiency over the first decade of retirement pp. 481-502

Robert Haveman, Karen Holden, Andrei Romanov and Barbara Wolfe

Sickness absence and health care in an economic federation pp. 503-524

David Granlund

Volume 14, issue 3, 2007

Optimal nonlinear taxes for families pp. 225-261

Craig Brett

An equitable, efficient and implementable scheme to control global carbon dioxide emissions pp. 263-279

Arthur Caplan and Emilson Silva

Corporate and personal income tax declarations pp. 281-292

Laszlo Goerke

Forum on income transfers and wage subsidies pp. 293-294

George Zodrow

Optimal income transfers pp. 295-325

Louis Kaplow

Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers pp. 327-343

Gregory Acs and Eric Toder

Volume 14, issue 2, 2007

Corporate tax revenues in OECD countries pp. 115-133

Kimberly Clausing

Imperfect competition, indirect tax harmonization and public goods pp. 135-149

Christos Kotsogiannis and Miguel-Angel Lopez-Garcia

Tax incentives and the location of FDI: Evidence from a panel of German multinationals pp. 151-164

Thiess Buettner and Martin Ruf

Poverty-decreasing indirect tax reforms: Evidence from Tunisia pp. 165-190

Sami Bibi and Jean-Yves Duclos

A growth oriented dual income tax pp. 191-221

Christian Keuschnigg and Martin Dietz

Volume 14, issue 1, 2007

Introduction: Contributions to political economy pp. 3-5

John Wilson

Candidate quality pp. 7-27

Panu Poutvaara and Tuomas Takalo

Politicians’ motivation, political culture, and electoral competition pp. 29-54

Klaas Beniers and Robert Dur

Short-term leaders should make long-term appointments pp. 55-69

Amihai Glazer and Vesa Kanniainen

Yardstick competition and the political costs of raising taxes: An empirical analysis of Spanish municipalities pp. 71-92

Núria Bosch and Albert Solé-Ollé

Migration and the welfare state: The economic power of the non-voter? pp. 93-111

Kira Boerner and Silke Uebelmesser

Volume 13, issue 6, 2006

To Invest or not to Invest: A real options approach to FDIs and tax competition pp. 643-660

Paolo Panteghini and Guttorm Schjelderup

Optimal income support targeting pp. 661-684

Stefan Wachter and Sebastian Galiani

Efficiency effects of tax deductions for work-related expenses pp. 685-699

Wolfram Richter

Dynamic fiscal policies and unemployment in a simple endogenous growth model pp. 701-716

Stefan Josten

Disability insurance and optimal income taxation pp. 717-732

Jean-Marie Lozachmeur

Public inputs and the credit market pp. 733-753

Rajalaxmi Kamath

Volume 13, issue 5, 2006

Policy-induced internal migration: An empirical investigation of the Canadian case pp. 535-564

Kathleen Day and Stanley Winer

Optimal unemployment insurance design: Time limits, monitoring, or workfare? pp. 565-585

Peter Fredriksson and Bertil Holmlund

PAYG pension systems with capital mobility pp. 587-599

Pierre Pestieau, Gwenael Piaser and Motohiro Sato

BAD taxation: Disintermediation and illiquidity in a bank account debits tax model pp. 601-624

Pedro Albuquerque

Redistribution, production inefficiency and decentralized efficiency pp. 625-640

Hisahiro Naito

Volume 13, issue 4, 2006

Introduction pp. 301-302

Juergen von Hagen

Sustainable social spending pp. 303-324

Assar Lindbeck

Fiscal policy in the face of long-term expenditure uncertainties pp. 325-350

Peter Heller and David Hauner

Taxes and stabilization in contemporary macroeconomic models pp. 351-371

Kenneth Kletzer

Monetary-fiscal policy interactions and the price level:Background and beyond pp. 373-409

Eric Leeper and Tack Yun

Fiscal-monetary policy interactions in the presence of unionized labor markets pp. 411-435

Alex Cukierman and Alberto Dalmazzo

Fiscal decentralization and macroeconomic management pp. 437-462

Anwar Shah

Federal fiscal transfers in monetary unions: A NOEM approach pp. 463-488

Michael Evers

Fiscal policy and fiscal reconstruction in Japan pp. 489-508

Toshihiro Ihori

Fiscal policy in Korea: Before and after the financial crisis pp. 509-531

Young Lee, Changyong Rhee and Taeyoon Sung

Volume 13, issue 2, 2006

Corruption and Transparency in a Growth Model pp. 115-149

Christopher Ellis and John Fender

A Note on Intertemporal Fiscal Competition and Redistribution pp. 151-161

Kersten Kellermann

Incentives and Information Exchange in International Taxation pp. 163-180

Michael Keen and Jenny Ligthart

Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime pp. 181-215

Lawrence Kenny and Stanley Winer

The Welfare Returns to Finer Targeting: The Case of The Progresa Program in Mexico pp. 217-239

David Coady

The Property Tax as a Tax on Value: Deadweight Loss pp. 241-266

Richard Arnott and Petia Petrova

Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies pp. 269-294

George Zodrow

Volume 13, issue 1, 2006

Group Welfare and the Formation of a Common Labor Market: Some Global Results pp. 3-23

Paul Rothstein and Gary Hoover

Optimal Design of Intergovernmental Grants Under Asymmetric Information pp. 25-41

Bernd Huber and Marco Runkel

Environmental Policy and Public Revenue with International Capital Mobility pp. 43-58

Ottar Mæstad

Public Investment Criteria in Overlapping Generations Models of Open Economies pp. 59-78

David Burgess

Information Sharing and International Taxation: A Primer pp. 81-110

Michael Keen and Jenny Ligthart