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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 8, issue 5, 2001

Corporation Tax Asymmetries and Cartel Unity pp. 659-674 Downloads
Pierre-Pascal Gendron
Tax Competition, Income Differentials and Local Public Services pp. 675-691 Downloads
Eric Smith and Tracy Webb
The Samaritan's Dilemma and the Effectiveness of Development Aid pp. 693-703 Downloads
Karl Pedersen
Intergenerational and International Welfare Leakages of a Product Subsidy in a Small Open Economy pp. 705-729 Downloads
Leon Bettendorf and Ben Heijdra
Measuring the Effect of Federal Research Funding on Private Donations at Research Universities: Is Federal Research Funding More than a Substitute for Private Donations? pp. 731-751 Downloads
A. Payne
Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces pp. 753-774 Downloads
Ronald Kneebone and Kenneth McKenzie
Taxation in an Overlapping Generations Model with Human Capital pp. 775-792 Downloads
Akira Yakita
Strategic Environmental Policies under International Duopolistic Competition pp. 793-811 Downloads
Georges Tanguay
Welfare-Improving Carbon Dioxide Tax Reform Taking Externality and Location into Account pp. 815-835 Downloads
Douglas Lundin

Volume 8, issue 4, 2001

Editorial Note pp. 325-325 Downloads
Jack Mintz and Assaf Razin
Introduction: Public Finance and Human Capital pp. 327-329 Downloads
Eugene Smolensky and Alan Auerbach
Individual Demand for Local Public Schooling: Evidence from Swedish Survey Data pp. 331-351 Downloads
Åsa Ahlin and Eva Johansson
The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms pp. 353-376 Downloads
Julian Alworth and Giampaolo Arachi
Political Fragmentation and the Evolution of National Tax Structures in the OECD pp. 377-393 Downloads
John Ashworth and Bruno Heyndels
International Trends in Income Inequality and Social Policy pp. 395-415 Downloads
Koen Caminada and Kees Goudswaard
Demographic Shock and Social Security: A Political Economy Perspective pp. 417-431 Downloads
Georges Casamatta, Helmuth Cremer and Pierre Pestieau
The Redistributive Effect of Risky Taxation pp. 433-454 Downloads
Young Chun
Comparative Advantage, Observability, and the Optimal Tax Treatment of Families with Children pp. 455-470 Downloads
Alessandro Cigno
Fundamental Tax Reform in The Netherlands pp. 471-484 Downloads
Sijbren Cnossen and Lans Bovenberg
Can a Shorter Workweek Induce Higher Employment? Mandatory Reductions in the Workweek and Employment Subsidies pp. 485-509 Downloads
S. Erbaş and Chera Sayers
Is Tax Harmonization Useful? pp. 511-527 Downloads
Wolfgang Eggert and Bernd Genser
Social Risk Management: A New Conceptual Framework for Social Protection, and Beyond pp. 529-556 Downloads
Robert Holzmann and Steen Jørgensen
Public Policy for Venture Capital pp. 557-572 Downloads
Christian Keuschnigg and Søren Nielsen
Pension Prefunding, Ageing, and Demographic Uncertainty pp. 573-593 Downloads
Jukka Lassila and Tarmo Valkonen
Incentives and Product Variety in an Aging Economy pp. 595-607 Downloads
Kazutoshi Miyazawa
Returns of Education in the Czech Republic pp. 609-620 Downloads
Stanislav Klazar, Milan Sedmihradský and Alena Vančurová
Taxation and House-Price Uncertainty: Some Empirical Estimates pp. 621-636 Downloads
Steven Sheffrin and Tracy Turner
Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions pp. 637-652 Downloads
Robert Fenge and Jakob von Weizsäcker

Volume 8, issue 3, 2001

Disability Risk, Disability Benefits, and Equilibrium Unemployment pp. 219-244 Downloads
Ed Westerhout
Taxing Mobile Capital with Labor Market Imperfections pp. 245-262 Downloads
Wolfram Richter and Kerstin Schneider
Political Accountability and Fiscal Federalism pp. 263-280 Downloads
Santanu Gupta
Do Interregional Transfers Improve the Economic Performance of Poor Regions? The Case of Spain pp. 281-296 Downloads
Teresa Garcia-Mila and Therese McGuire
What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries pp. 299-316 Downloads
Adam Wagstaff and Eddy Van Doorslaer

Volume 8, issue 2, 2001

A General Model of the Behavioral Response to Taxation pp. 119-128 Downloads
Joel Slemrod
A Growth Maximising Tax Structure for New Zealand pp. 129-146 Downloads
Johannah Branson and C. Lovell
The Costs of Restrictive Trade Policies in the Presence of Factor Tax Distortions pp. 147-170 Downloads
Ian Parry
Efficient Tax Competition with Factor Mobility and Trade: A Note pp. 171-188 Downloads
Giampaolo Arachi
Reforming Business Taxation: Lessons from Italy? pp. 191-210 Downloads
Massimo Bordignon, Silvia Giannini and Paolo Panteghini

Volume 8, issue 1, 2001

Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada pp. 5-25 Downloads
Vijay Jog and Jianmin Tang
The Distributional Effects of Indirect Tax Changes in Italy pp. 27-51 Downloads
Paolo Liberati
Ad Valorem Taxation on Intermediate Goods in Oligopoly pp. 53-73 Downloads
Giuseppe Colangelo and Umberto Galmarini
A Note on Green Taxes and Double Dividends pp. 75-80 Downloads
Lars Hakonsen
The Long-run Effects of the Italian Pension Reforms pp. 83-111 Downloads
Nicola Sartor

Volume 7, issue 6, 2000

Equivalizing Incomes: A Normative Approach pp. 619-640 Downloads
Udo Ebert
The Optimality of Punishing Only the Innocent: The Case of Tax Evasion pp. 641-664 Downloads
Robin Boadway and Motohiro Sato
Income Taxation and Finite Horizons in a Human Capital Model pp. 665-689 Downloads
Cruz Echevarria and Amaia Iza
A Note on the Composition of Public Expenditure under Capital Tax Competition pp. 691-697 Downloads
Mutsumi Matsumoto
Education, Mobility of Labour and Tax Competition pp. 699-719 Downloads
Panu Poutvaara
Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT) pp. 723-740 Downloads
Charles McLure
CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade pp. 753-761 Downloads
Richard Bird and Pierre-Pascal Gendron

Volume 7, issue 4, 2000

Editorial Note pp. 381-381 Downloads
Jack Mintz and Assaf Razin
Introduction: Public Finance and Transitions in Social Security pp. 383-387 Downloads
Axel Börsch-Supan and Wolfram Richter
Why a Funded Pension System is Needed and Why It is Not Needed pp. 389-410 Downloads
Hans-Werner Sinn
Generational Accounts for The Netherlands: An Update pp. 411-430 Downloads
Lans Bovenberg and Harry Rele
A Comment on the Place of Funded Pensions in Transition Economies pp. 431-444 Downloads
George de Menil
Health Care Reform: Separating Insurance from Income Redistribution pp. 445-461 Downloads
Friedrich Breyer and Andreas Haufler
Mixed Tax Systems and the Public Provision of Private Goods pp. 463-478 Downloads
Alessandro Balestrino
Optimal Redistribution with Unobservable Preferences for an Observable Merit Good pp. 479-501 Downloads
Maria Racionero
Competition and Efficiency in Health Care: An Analysis of the Italian Case pp. 503-519 Downloads
Roberto Cellini, Giacomo Pignataro and Ilde Rizzo
The Impact of Taxing Unemployment Insurance Benefits on Unemployment Duration and Post-unemployment Earnings pp. 521-546 Downloads
Chul-In Lee
Why Invest in Your Neighbor? Social Contract on Educational Investment pp. 547-562 Downloads
Panu Poutvaara and Vesa Kanniainen
Household Production and the Design of the Tax Structure pp. 563-584 Downloads
Dan Anderberg and Alessandro Balestrino
Environmental Product Standards, International Trade and Monopolistic Competition pp. 585-608 Downloads
Alexander Haupt

Volume 7, issue 3, 2000

Local Public Funding of Higher Education When Skilled Labor is Imperfectly Mobile pp. 247-258 Downloads
Moshe Justman and Jacques Thisse
Amnesties and Co-operation pp. 259-273 Downloads
Nicolas Marceau and Steeve Mongrain
Exchange-of-Information Clauses in International Tax Treaties pp. 275-293 Downloads
Philippe Bacchetta and Maria Paz Espinosa
One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles pp. 295-313 Downloads
Leslie Papke
Environmental Tax Reform in a Small Open Economy With Structural Unemployment pp. 315-333 Downloads
Bertil Holmlund and Ann-Sofie Kolm
Specific and Ad Valorem Taxation in Asymmetric Cournot Oligopolies pp. 335-342 Downloads
Vincenzo Denicolo' and Massimo Matteuzzi
Reforming Social Insurance in The Netherlands pp. 345-368 Downloads
Lans Bovenberg
Errata pp. 369-371 Downloads
Robert Haveman and Barbara Wolfe

Volume 7, issue 2, 2000

Fiscal Externalities and Efficient Transfers in a Federation pp. 119-139 Downloads
Motohiro Sato
Gini Indices and the Redistribution of Income pp. 141-162 Downloads
Jean-Yves Duclos
Shared Tax Sources and Public Expenditures pp. 163-175 Downloads
Matthias Wrede
Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes pp. 177-194 Downloads
Arindam Das-Gupta and Ira Gang
Measuring Regional Fiscal Transfers Induced by National Budgets pp. 195-205 Downloads
Ramon Caminal
The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98 pp. 209-240 Downloads
David M Newbery and Tamas Révész

Volume 7, issue 1, 2000

A Second-Best Theory of Local Government Policy pp. 5-22 Downloads
Dietmar Wellisch and Jorg Hülshorst
An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation pp. 23-41 Downloads
Wolfram Richter
From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis pp. 43-61 Downloads
Hans Fehr
A Cost-Benefit Analysis of the Thailand Taxpayer Survey pp. 63-82 Downloads
Nipon Poapongsakorn, Kovit Charnvitayapong, Duangmanee Laovakul, Somchai Suksiriserekul and Bev Dahlby
Rules and Levels in the Provision of Public Goods: The Role of Complementarities between the public Good and Taxed Commodities pp. 83-91 Downloads
Ming Chang
Welfare to Work in the U.S.: A Model for Other Developed Nations? pp. 95-114 Downloads
Robert Haveman and Barbara Wolfe
Page updated 2024-06-13