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International Tax and Public Finance

1994 - 2024

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 10, issue 6, 2003

Introduction: Tax Coordination in the European Union pp. 619-624 Downloads
Lans Bovenberg, Sijbren Cnossen and Ruud de Mooij
How Much Tax Coordination in the European Union? pp. 625-49 Downloads
Sijbren Cnossen
Tax Competition and Tax Coordination in the European Union pp. 651-71 Downloads
George Zodrow
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research pp. 673-93 Downloads
Ruud de Mooij and Sjef Ederveen
Exploring Formula Allocation for the European Union pp. 695-711 Downloads
Jack Mintz and Joann Weiner
Financing Retirement in the European Union pp. 713-34 Downloads
Lans Bovenberg
Coordinating VATs between EU Member States pp. 735-52 Downloads
Bernd Genser
The Value Added Tax on Electronic Commerce in the European Union pp. 753-62 Downloads
McLure, Charles E,

Volume 10, issue 5, 2003

Indirect Taxation in Greece: Evaluation and Possible Reform pp. 511-33 Downloads
Georgia Kaplanoglou and David M Newbery
Flypaper Effect and Sluggishness: Evidence from Regional Health Expenditure in Italy pp. 535-47 Downloads
Rosella Levaggi and Roberto Zanola
Mobility and the Role of Education as a Commitment Device pp. 549-64 Downloads
Claudio Thum and Silke Uebelmesser
Effectiveness of Severance Tax Incentives in the U.S. Oil Industry pp. 565-87 Downloads
Mitch Kunce
Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax pp. 591-610 Downloads
David Bradford

Volume 10, issue 4, 2003

Introduction: Public versus Private Sectors in Public Finance—Selected Papers from the 58th Congress of the International Institute of Public Finance pp. 313-315 Downloads
Dieter Bös
Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation pp. 317-39 Downloads
Robin Boadway, Maurice Marchand and Jean-François Tremblay
A New Approach to Group Structure, Burden Sharing, and the Equilibrium Provision of Public Goods pp. 341-56 Downloads
Martin McGuire and Ratna K Shrestha
An Almost Ideal Solution to the Siting Problem of Publicly Provided Indivisible Goods pp. 357-75 Downloads
Sangheon Kim
Market Power and the Power Market: Multi-unit Bidding and (In)Efficiency in Electricity Auctions pp. 377-401 Downloads
Lucia Parisio and Bruno Bosco
The Distributional Efficiency of Alternative Regulatory Regimes: A Real Option Approach pp. 403-18 Downloads
Paolo Panteghini and Carlo Scarpa
The Double Dividend of Postponing Retirement pp. 419-34 Downloads
Helmuth Cremer and Pierre Pestieau
Inequality, Crime and Economic Growth: A Classical Argument for Distributional Equality pp. 435-52 Downloads
Stefan Dietrich Josten
Redistributive Taxation in the Era of Globalization pp. 453-68 Downloads
Silke Gottschalk and Wolfgang Peters
Taxing Multinationals pp. 469-87 Downloads
Michael Devereux and Robert Hubbard
On Forest Rotation under Interest Rate Variability pp. 489-503 Downloads
Luis Alvarez and Erkki Koskela

Volume 10, issue 3, 2003

Globalization and Risky Human-Capital Investment pp. 211-28 Downloads
Fredrik Andersson and Kai Konrad
Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway pp. 229-57 Downloads
Karl Ove Aarbu and Jeffrey Mackie-Mason
Is Targeted Tax Competition Less Harmful Than Its Remedies? pp. 259-80 Downloads
Eckhard Janeba and Michael Smart
On the Costs of Excise Taxes and Income Taxes in the UK pp. 281-304 Downloads
Ian Parry

Volume 10, issue 2, 2003

Evaluating Tax Policy for Location Decisions pp. 107-26 Downloads
Michael Devereux and Rachel Griffith
Tax Competition and Foreign Capital pp. 127-45 Downloads
Ronald Davies and Thomas Gresik
Employment and Welfare Effects of a Two-Tier Unemployment Compensation System pp. 147-68 Downloads
Burkhard Heer
Income Redistribution in an Economic Union: Does Asymmetric Information Legitimize Centralization? pp. 169-86 Downloads
Martin Kolmar
Behavioral Public Finance: Tax Design As Price Presentation pp. 189-203 Downloads
Aradhna Krishna and Joel Slemrod

Volume 10, issue 1, 2003

Urban Sprawl and the Property Tax pp. 5-23 Downloads
Jan Brueckner and Hyun-A Kim
Fiscal Policy and the Terms of Trade in an Analytical Two-Country Dynamic Model pp. 25-41 Downloads
Marcelo Bianconi
Welfare Policies, Labour Taxation and International Integration pp. 43-62 Downloads
Torben M Andersen
Environmental Regulations and Social Norms pp. 63-75 Downloads
Ching-chong Lai, Chih-Yu Yang and Juin-jen Chang
Network Externalities and Indirect Tax Preferences for Electronic Commerce pp. 79-97 Downloads
George Zodrow

Volume 9, issue 6, 2002

A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany pp. 631-649 Downloads
Christian Baretti, Bernd Huber and Karl Lichtblau
Aging and Retirement: Evidence Across Countries pp. 651-672 Downloads
Paola Profeta
Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty pp. 673-685 Downloads
Sanjit Dhami
Quotas May Beat Taxes in a Global Emission Game pp. 687-707 Downloads
Alfred Endres and Michael Finus
Pollution Externalities in a Model of Endogenous Fertility and Growth pp. 709-725 Downloads
Poul Schou

Volume 9, issue 5, 2002

Tax Deductions and the Marginal Welfare Cost of Taxation pp. 531-552 Downloads
Ian Parry
Consumption Taxation and Endogenous Growth in a Model with New Generations pp. 553-566 Downloads
Alberto Petrucci
Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms pp. 567-589 Downloads
Clemens Fuest and Bernd Huber
Income Uncertainty and IRAs pp. 591-599 Downloads
Warren Hrung
The German Tax Reform of 2000 pp. 603-621 Downloads
Michael Keen

Volume 9, issue 4, 2002

Editorial Note pp. 325-325 Downloads
Michael Smart and John Wilson
Introduction: The Role of Political Economy in the Theory and Practice of Public Finance—Selected Contributed Papers from the 57th Congress of the International Institute of Public Finance pp. 327-329 Downloads
Stanley Winer
Retirement and Social Security in a Probabilistic Voting Model pp. 331-348 Downloads
Paola Profeta
The Political Feasibility of Increasing the Retirement Age: Lessons from a Ballot on the Female Retirement Age pp. 349-365 Downloads
Monika Bütler
Redistribution at the Hospital pp. 367-378 Downloads
Anne Emblem
Does Centralization Increase the Size of Government? The Effects of Separation of Powers and Lobbying pp. 379-389 Downloads
Isidoro Mazza and Frans Winden
Tax Competition and Fiscal Equalization pp. 391-408 Downloads
Marko Köthenbürger
Bailouts in a Federation pp. 409-421 Downloads
Timothy Goodspeed
On the Political Economy of Low Skilled Immigration and the Welfare State pp. 423-434 Downloads
Alexander Kemnitz
The Role of Omitted Variables in Identifying a Long-run Equilibrium Relationship for the Italian Government Growth pp. 435-449 Downloads
Gabriella Legrenzi and Costas Milas
The Natural Economic Advantage of Dictatorship over Democracy: A “Gresham's Law” of Governance pp. 451-463 Downloads
Omar Azfar and Martin McGuire
Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not pp. 465-482 Downloads
Wolfgang Eggert and Martin Kolmar
Taxation, Uncertainty, and the Cost of Equity pp. 483-503 Downloads
Diderik Lund
Tax Evasion and Equity Theory: An Investigative Approach pp. 505-521 Downloads
Sharmila King and Steven Sheffrin

Volume 9, issue 3, 2002

The Capital Tax and Welfare Effects from Asymmetric Information on Equity Markets pp. 219-233 Downloads
Ed Westerhout
Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada pp. 235-257 Downloads
Alejandro Esteller-Moré and Albert Solé-Ollé
Strategic Environmental Policy and International Trade in Asymmetric Oligopoly Markets pp. 259-271 Downloads
Yann Duval and Stephen Hamilton
The Impact on Efficiency and Distribution of a Base-Broadening and Rate-Reducing Tax Reform pp. 273-294 Downloads
Johan Willner and Lena Granqvist
Commodity Taxation and Social Welfare: The Generalized Ramsey Rule pp. 295-316 Downloads
David Coady and Jean Drèze

Volume 9, issue 2, 2002

Tax Competition and International Public Goods pp. 111-120 Downloads
Kjetil Bjorvatn and Guttorm Schjelderup
Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments pp. 121-141 Downloads
Laurent Flochel and Thierry Madiès
Reforming the Direct–Indirect Tax Mix pp. 143-155 Downloads
Michael Smart
Debt, Death and Taxes pp. 157-173 Downloads
Tatsuji Hayakawa and Paul Zak
Endogenous Fertility and the Design of Family Taxation pp. 175-193 Downloads
Alessandro Balestrino, Alessandro Cigno and Anna Pettini
Effects of Progressive Taxes under Decentralized Bargaining and Heterogeneous Labor pp. 195-210 Downloads
Jon Strand

Volume 9, issue 1, 2002

Editorial Announcement pp. 5-5 Downloads
Michael Smart and John Wilson
Some Equity and Efficiency Considerations of International Tax Competition pp. 7-31 Downloads
Werner Roeger, Jan in 't Veld and Don Woehrmann
The Role of Tax Subsidies in the Market for Health Insurance pp. 33-50 Downloads
Mark Stabile
Local Taxes and Capital Structure Choice pp. 51-71 Downloads
Reint Gropp
Fiscal Policy Reforms in a Global Economy pp. 73-91 Downloads
Holger Strulik
Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note pp. 93-104 Downloads
Atsushi Tsuneki
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