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 10, issue 6, 2003

Introduction: Tax Coordination in the European Union pp. 619-624

Lans Bovenberg, Sijbren Cnossen and Ruud de Mooij

How Much Tax Coordination in the European Union? pp. 625-49

Sijbren Cnossen

Tax Competition and Tax Coordination in the European Union pp. 651-71

George Zodrow

Taxation and Foreign Direct Investment: A Synthesis of Empirical Research pp. 673-93

Ruud de Mooij and Sjef Ederveen

Exploring Formula Allocation for the European Union pp. 695-711

Jack Mintz and Joann Weiner

Financing Retirement in the European Union pp. 713-34

Lans Bovenberg

Coordinating VATs between EU Member States pp. 735-52

Bernd Genser

The Value Added Tax on Electronic Commerce in the European Union pp. 753-62

McLure, Charles E,

Volume 10, issue 5, 2003

Indirect Taxation in Greece: Evaluation and Possible Reform pp. 511-33

Georgia Kaplanoglou and David M Newbery

Flypaper Effect and Sluggishness: Evidence from Regional Health Expenditure in Italy pp. 535-47

Rosella Levaggi and Roberto Zanola

Mobility and the Role of Education as a Commitment Device pp. 549-64

Claudio Thum and Silke Uebelmesser

Effectiveness of Severance Tax Incentives in the U.S. Oil Industry pp. 565-87

Mitch Kunce

Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax pp. 591-610

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

Dieter Bös

Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation pp. 317-39

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

Martin McGuire and Ratna K Shrestha

An Almost Ideal Solution to the Siting Problem of Publicly Provided Indivisible Goods pp. 357-75

Sangheon Kim

Market Power and the Power Market: Multi-unit Bidding and (In)Efficiency in Electricity Auctions pp. 377-401

Lucia Parisio and Bruno Bosco

The Distributional Efficiency of Alternative Regulatory Regimes: A Real Option Approach pp. 403-18

Paolo Panteghini and Carlo Scarpa

The Double Dividend of Postponing Retirement pp. 419-34

Helmuth Cremer and Pierre Pestieau

Inequality, Crime and Economic Growth: A Classical Argument for Distributional Equality pp. 435-52

Stefan Dietrich Josten

Redistributive Taxation in the Era of Globalization pp. 453-68

Silke Gottschalk and Wolfgang Peters

Taxing Multinationals pp. 469-87

Michael Devereux and Robert Hubbard

On Forest Rotation under Interest Rate Variability pp. 489-503

Luis Alvarez and Erkki Koskela

Volume 10, issue 3, 2003

Globalization and Risky Human-Capital Investment pp. 211-28

Fredrik Andersson and Kai Konrad

Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway pp. 229-57

Karl Ove Aarbu and Jeffrey Mackie-Mason

Is Targeted Tax Competition Less Harmful Than Its Remedies? pp. 259-80

Eckhard Janeba and Michael Smart

On the Costs of Excise Taxes and Income Taxes in the UK pp. 281-304

Ian Parry

Volume 10, issue 2, 2003

Evaluating Tax Policy for Location Decisions pp. 107-26

Michael Devereux and Rachel Griffith

Tax Competition and Foreign Capital pp. 127-45

Ronald Davies and Thomas Gresik

Employment and Welfare Effects of a Two-Tier Unemployment Compensation System pp. 147-68

Burkhard Heer

Income Redistribution in an Economic Union: Does Asymmetric Information Legitimize Centralization? pp. 169-86

Martin Kolmar

Behavioral Public Finance: Tax Design As Price Presentation pp. 189-203

Aradhna Krishna and Joel Slemrod

Volume 10, issue 1, 2003

Urban Sprawl and the Property Tax pp. 5-23

Jan Brueckner and Hyun-A Kim

Fiscal Policy and the Terms of Trade in an Analytical Two-Country Dynamic Model pp. 25-41

Marcelo Bianconi

Welfare Policies, Labour Taxation and International Integration pp. 43-62

Torben M Andersen

Environmental Regulations and Social Norms pp. 63-75

Ching-chong Lai, Chih-Yu Yang and Juin-jen Chang

Network Externalities and Indirect Tax Preferences for Electronic Commerce pp. 79-97

George Zodrow

Volume 9, issue 6, 2002

A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany pp. 631-649

Christian Baretti, Bernd Huber and Karl Lichtblau

Aging and Retirement: Evidence Across Countries pp. 651-672

Paola Profeta

Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty pp. 673-685

Sanjit Dhami

Quotas May Beat Taxes in a Global Emission Game pp. 687-707

Alfred Endres and Michael Finus

Pollution Externalities in a Model of Endogenous Fertility and Growth pp. 709-725

Poul Schou

Volume 9, issue 5, 2002

Tax Deductions and the Marginal Welfare Cost of Taxation pp. 531-552

Ian Parry

Consumption Taxation and Endogenous Growth in a Model with New Generations pp. 553-566

Alberto Petrucci

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms pp. 567-589

Clemens Fuest and Bernd Huber

Income Uncertainty and IRAs pp. 591-599

Warren Hrung

The German Tax Reform of 2000 pp. 603-621

Michael Keen

Volume 9, issue 4, 2002

Editorial Note pp. 325-325

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

Stanley Winer

Retirement and Social Security in a Probabilistic Voting Model pp. 331-348

Paola Profeta

The Political Feasibility of Increasing the Retirement Age: Lessons from a Ballot on the Female Retirement Age pp. 349-365

Monika Bütler

Redistribution at the Hospital pp. 367-378

Anne Emblem

Does Centralization Increase the Size of Government? The Effects of Separation of Powers and Lobbying pp. 379-389

Isidoro Mazza and Frans Winden

Tax Competition and Fiscal Equalization pp. 391-408

Marko Köthenbürger

Bailouts in a Federation pp. 409-421

Timothy Goodspeed

On the Political Economy of Low Skilled Immigration and the Welfare State pp. 423-434

Alexander Kemnitz

The Role of Omitted Variables in Identifying a Long-run Equilibrium Relationship for the Italian Government Growth pp. 435-449

Gabriella Legrenzi and Costas Milas

The Natural Economic Advantage of Dictatorship over Democracy: A “Gresham's Law” of Governance pp. 451-463

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

Wolfgang Eggert and Martin Kolmar

Taxation, Uncertainty, and the Cost of Equity pp. 483-503

Diderik Lund

Tax Evasion and Equity Theory: An Investigative Approach pp. 505-521

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

Ed Westerhout

Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada pp. 235-257

Alejandro Esteller-Moré and Albert Solé-Ollé

Strategic Environmental Policy and International Trade in Asymmetric Oligopoly Markets pp. 259-271

Yann Duval and Stephen Hamilton

The Impact on Efficiency and Distribution of a Base-Broadening and Rate-Reducing Tax Reform pp. 273-294

Johan Willner and Lena Granqvist

Commodity Taxation and Social Welfare: The Generalized Ramsey Rule pp. 295-316

David Coady and Jean Drèze

Volume 9, issue 2, 2002

Tax Competition and International Public Goods pp. 111-120

Kjetil Bjorvatn and Guttorm Schjelderup

Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments pp. 121-141

Laurent Flochel and Thierry Madiès

Reforming the Direct–Indirect Tax Mix pp. 143-155

Michael Smart

Debt, Death and Taxes pp. 157-173

Tatsuji Hayakawa and Paul Zak

Endogenous Fertility and the Design of Family Taxation pp. 175-193

Alessandro Balestrino, Alessandro Cigno and Anna Pettini

Effects of Progressive Taxes under Decentralized Bargaining and Heterogeneous Labor pp. 195-210

Jon Strand

Volume 9, issue 1, 2002

Editorial Announcement pp. 5-5

Michael Smart and John Wilson

Some Equity and Efficiency Considerations of International Tax Competition pp. 7-31

Werner Roeger, Jan in 't Veld and Don Woehrmann

The Role of Tax Subsidies in the Market for Health Insurance pp. 33-50

Mark Stabile

Local Taxes and Capital Structure Choice pp. 51-71

Reint Gropp

Fiscal Policy Reforms in a Global Economy pp. 73-91

Holger Strulik

Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note pp. 93-104

Atsushi Tsuneki