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 12, issue 6, 2005

Tax Principles, Product Differentiation and the Nature of Competition pp. 695-712

Nigar Hashimzade, Hassan Khodavaisi and Gareth Myles

Income Taxation and Wage Policy: An Application to Minimum Wage pp. 713-722

Tomer Blumkin and Efraim Sadka

Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints pp. 723-739

Sajal Lahiri and Anjum Nasim

Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s pp. 741-773

Michele Bernasconi, Anna Marenzi and Laura Pagani

Neutral Taxation of Shareholder Income pp. 777-801

Peter Sørensen

Volume 12, issue 5, 2005

How Does FDI React to Corporate Taxation? pp. 583-603

Agnès Benassy-Quere, Lionel Fontagné and Amina Lahrèche-Révil

The Effects of Catholic Schooling on Civic Participation pp. 605-625

Thomas Dee

Export Competition and the Remission of Domestic Environmental Taxes pp. 627-637

Steve Mccorriston and Ian Sheldon

Is There a Connection Between the Tax Administration and the Political Power? pp. 639-663

Alejandro Esteller-Moré

Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data pp. 667-687

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

John Wilson

Toward A Second-Generation Theory of Fiscal Federalism pp. 349-373

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

Hans-Werner Sinn

Government Weakness and Local Public Debt Development in Flemish Municipalities pp. 395-422

John Ashworth, Benny Geys and Bruno Heyndels

Social Security, Unemployment, and Growth pp. 423-434

Michael Bräuninger

Predation, Protection, and Accumulation: Endogenous Property Rights in an Overlapping Generations Growth Model pp. 435-455

Oguzhan Dincer and Christopher Ellis

Economic Growth and Tax-Competing Leviathans pp. 457-474

Michael Rauscher

On Spatial Public Finance Empirics pp. 475-492

Federico Revelli

Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands pp. 493-513

Maarten Allers and J.Paul Elhorst

Tax Evasion and Auditing in a Federal Economy pp. 515-531

Sven Stö and Christian Traxler

The Dynamic Effects of Public Capital: VAR Evidence for 22 OECD Countries pp. 533-558

Christophe Kamps

Japan’s New Special Zones for Regulatory Reform pp. 561-574

Naohiro Yashiro

Volume 12, issue 3, 2005

Cost Uncertainty and Taxpayer Compliance pp. 239-263

Jordi Caballe and Judith Panadés

Optimal Self-Reporting Schemes with Multiple Stages and Option Values pp. 265-279

Eberhard Feess and Markus Walzl

Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base pp. 281-300

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

Luigi Bonatti

Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level pp. 319-334

Thomas Gaube

Volume 12, issue 2, 2005

Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes pp. 115-130

Charles Ballard, John Goddeeris and Sang-Kyum Kim

Environmental Policy, Efficient Taxation and Unemployment pp. 131-144

Thomas Aronsson

The Multi-Period Cost-Benefit Rule with Mobile Capital and Distorted Labor pp. 145-158

Liqun Liu

Policy Watch Forum on the US Tax Reforms pp. 161-163

George Zodrow

Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts pp. 165-192

John Diamond

Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent pp. 193-232

William Gale and Peter Orszag

Volume 12, issue 1, 2005

Voting on Pensions with Endogenous Retirement Age pp. 7-28

Georges Casamatta, Helmuth Cremer and Pierre Pestieau

Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria pp. 29-45

Jonathan Hamilton and Pierre Pestieau

Public Debt, Human Capital Formation, and Dynamic Inefficiency pp. 47-59

Berthold Wigger

The Role of Prices for Excludable Public Goods pp. 61-79

Sören Blomquist and Vidar Christiansen

The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath pp. 87-95

Reuven Avi-Yonah

Economic Effects of the 2003 Partial Integration Proposal in the United States pp. 97-108

R. Hubbard

Volume 11, issue 6, 2004

Political Sustainability and the Design of Environmental Taxes pp. 703-719

Helmuth Cremer, Philippe De Donder and Firouz Gahvari

Exemption vs. Credit Method in International Double Taxation Treaties pp. 721-739

Thomas Dickescheid

An Inquiry into the Efficiency of Water Projects Under WRDA'86 pp. 741-762

Anna Rubinchik

Competition in Unit vs. Ad Valorem Taxes pp. 763-772

Ben Lockwood

Tax Treaties and Foreign Direct Investment: Potential versus Performance pp. 775-802

Ronald Davies

Volume 11, issue 5, 2004

Tax Administration Reform and Taxpayer Compliance in India pp. 575-600

Arindam Das-Gupta, Shanto Ghosh and Dilip Mookherjee

The Effects of Bilateral Tax Treaties on U.S. FDI Activity pp. 601-622

Bruce Blonigen and Ronald Davies

Agglomeration Effects and the Competition for Firms pp. 623-645

Robin Boadway, Katherine Cuff and Nicolas Marceau

Incentive Targeting, Influence Peddling, and Foreign Direct Investment pp. 647-660

Kelly Edmiston, Shannon Mudd and Neven Valev

Sharing the Spoils: Taxing International Human Capital Flows pp. 663-693

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

Alfons Weichenrieder

Taxation and Venture Capital Backed Entrepreneurship pp. 369-390

Christian Keuschnigg and Søren Nielsen

Irrational Exuberance, Entrepreneurial Finance and Public Policy pp. 391-417

Marta Coelho, David de Meza and Diane Reyniers

Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment pp. 419-434

Jack Mintz

Tax Reform and the Demand for Debt pp. 435-467

Erik Fjærli

Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax pp. 469-485

Tobias Lindhe, Jan Södersten and Ann Öberg

Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes pp. 487-506

Thor Thoresen

Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance pp. 507-529

Lans Bovenberg and Peter Birch Sørensen

Redistribution as Social Insurance and Capital Market Integration pp. 531-547

Giampaolo Arachi and Massimo D'Antoni

The Taxation of Banking in an Integrating Europe pp. 551-568

Harry Huizinga

Volume 11, issue 3, 2004

Testing for Vertical Fiscal Externalities pp. 243-263

Linda Andersson Järnberg, Thomas Aronsson and Magnus Wikstr–m

Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality pp. 265-281

Rainer Niemann

Environmental Tax Competition in the Presence of Multinational Firms pp. 283-298

Essi Eerola

Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses pp. 299-312

Pio Baake, Rainald Borck and Andreas L–ffler

The Welfare State in a Changing Environment pp. 313-331

Thomas Eichner and Andreas Wagener

Quantifying the Impact of Immigration on the Spanish Welfare State pp. 335-353

M. Dolores Collado, Inigo Iturbe-Ormaetxe and Guadalupe Valera

Volume 11, issue 2, 2004

Strategic Investment by a Regulated Firm pp. 123-132

Amihai Glazer and Eckhard Janeba

Fiscal Decentralization with Distortionary Taxation: Tiebout vs. Tax Competition pp. 133-153

Jan Brueckner

Revenue Sharing versus Expenditure Sharing in a Federal System pp. 155-174

Charles Figuieres, Jean Hindriks and Gareth Myles

Fiscal Decentralization: A Remedy for Corruption? pp. 175-195

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

Walter Hellerstein and Charles E. McLure, Jr.

Corporate Tax Harmonization in Europe: It's All About Compliance pp. 221-234

Jack Mintz

Volume 11, issue 1, 2004

Taxation of Interest Income pp. 5-15

Roger Gordon

The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs pp. 17-29

Liqun Liu

Payroll Taxes and the Decision to be Self-Employed pp. 31-53

Mark Stabile

Fiscal Reconstruction and Local Government Financing pp. 55-67

Toshihiro Ihori and Jun-ichi Itaya

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union pp. 71-89

Michael Devereux

Company Tax Reform in the European Union pp. 91-115

Peter Sørensen