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 8, issue 5, 2001

Corporation Tax Asymmetries and Cartel Unity pp. 659-674

Pierre-Pascal Gendron

Tax Competition, Income Differentials and Local Public Services pp. 675-691

Eric Smith and Tracy Webb

The Samaritan's Dilemma and the Effectiveness of Development Aid pp. 693-703

Karl Pedersen

Intergenerational and International Welfare Leakages of a Product Subsidy in a Small Open Economy pp. 705-729

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

A. Payne

Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces pp. 753-774

Ronald Kneebone and Kenneth McKenzie

Taxation in an Overlapping Generations Model with Human Capital pp. 775-792

Akira Yakita

Strategic Environmental Policies under International Duopolistic Competition pp. 793-811

Georges Tanguay

Welfare-Improving Carbon Dioxide Tax Reform Taking Externality and Location into Account pp. 815-835

Douglas Lundin

Volume 8, issue 4, 2001

Editorial Note pp. 325-325

Jack Mintz and Assaf Razin

Introduction: Public Finance and Human Capital pp. 327-329

Eugene Smolensky and Alan Auerbach

Individual Demand for Local Public Schooling: Evidence from Swedish Survey Data pp. 331-351

Åsa Ahlin and Eva Johansson

The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms pp. 353-376

Julian Alworth and Giampaolo Arachi

Political Fragmentation and the Evolution of National Tax Structures in the OECD pp. 377-393

John Ashworth and Bruno Heyndels

International Trends in Income Inequality and Social Policy pp. 395-415

Koen Caminada and Kees Goudswaard

Demographic Shock and Social Security: A Political Economy Perspective pp. 417-431

Georges Casamatta, Helmuth Cremer and Pierre Pestieau

The Redistributive Effect of Risky Taxation pp. 433-454

Young Chun

Comparative Advantage, Observability, and the Optimal Tax Treatment of Families with Children pp. 455-470

Alessandro Cigno

Fundamental Tax Reform in The Netherlands pp. 471-484

Sijbren Cnossen and Lans Bovenberg

Can a Shorter Workweek Induce Higher Employment? Mandatory Reductions in the Workweek and Employment Subsidies pp. 485-509

S. Erbaş and Chera Sayers

Is Tax Harmonization Useful? pp. 511-527

Wolfgang Eggert and Bernd Genser

Social Risk Management: A New Conceptual Framework for Social Protection, and Beyond pp. 529-556

Robert Holzmann and Steen Jørgensen

Public Policy for Venture Capital pp. 557-572

Christian Keuschnigg and Søren Nielsen

Pension Prefunding, Ageing, and Demographic Uncertainty pp. 573-593

Jukka Lassila and Tarmo Valkonen

Incentives and Product Variety in an Aging Economy pp. 595-607

Kazutoshi Miyazawa

Returns of Education in the Czech Republic pp. 609-620

Stanislav Klazar, Milan Sedmihradský and Alena Vančurová

Taxation and House-Price Uncertainty: Some Empirical Estimates pp. 621-636

Steven Sheffrin and Tracy Turner

Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions pp. 637-652

Robert Fenge and Jakob von Weizsäcker

Volume 8, issue 3, 2001

Disability Risk, Disability Benefits, and Equilibrium Unemployment pp. 219-244

Ed Westerhout

Taxing Mobile Capital with Labor Market Imperfections pp. 245-262

Wolfram Richter and Kerstin Schneider

Political Accountability and Fiscal Federalism pp. 263-280

Santanu Gupta

Do Interregional Transfers Improve the Economic Performance of Poor Regions? The Case of Spain pp. 281-296

Teresa Garcia-Mila and Therese McGuire

What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries pp. 299-316

Adam Wagstaff and Eddy Van Doorslaer

Volume 8, issue 2, 2001

A General Model of the Behavioral Response to Taxation pp. 119-128

Joel Slemrod

A Growth Maximising Tax Structure for New Zealand pp. 129-146

Johannah Branson and C. Lovell

The Costs of Restrictive Trade Policies in the Presence of Factor Tax Distortions pp. 147-170

Ian Parry

Efficient Tax Competition with Factor Mobility and Trade: A Note pp. 171-188

Giampaolo Arachi

Reforming Business Taxation: Lessons from Italy? pp. 191-210

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

Vijay Jog and Jianmin Tang

The Distributional Effects of Indirect Tax Changes in Italy pp. 27-51

Paolo Liberati

Ad Valorem Taxation on Intermediate Goods in Oligopoly pp. 53-73

Giuseppe Colangelo and Umberto Galmarini

A Note on Green Taxes and Double Dividends pp. 75-80

Lars Hakonsen

The Long-run Effects of the Italian Pension Reforms pp. 83-111

Nicola Sartor

Volume 7, issue 6, 2000

Equivalizing Incomes: A Normative Approach pp. 619-640

Udo Ebert

The Optimality of Punishing Only the Innocent: The Case of Tax Evasion pp. 641-664

Robin Boadway and Motohiro Sato

Income Taxation and Finite Horizons in a Human Capital Model pp. 665-689

Cruz Echevarria and Amaia Iza

A Note on the Composition of Public Expenditure under Capital Tax Competition pp. 691-697

Mutsumi Matsumoto

Education, Mobility of Labour and Tax Competition pp. 699-719

Panu Poutvaara

Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT) pp. 723-740

Charles McLure

CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade pp. 753-761

Richard Bird and Pierre-Pascal Gendron

Volume 7, issue 4, 2000

Editorial Note pp. 381-381

Jack Mintz and Assaf Razin

Introduction: Public Finance and Transitions in Social Security pp. 383-387

Axel Börsch-Supan and Wolfram Richter

Why a Funded Pension System is Needed and Why It is Not Needed pp. 389-410

Hans-Werner Sinn

Generational Accounts for The Netherlands: An Update pp. 411-430

Lans Bovenberg and Harry Rele

A Comment on the Place of Funded Pensions in Transition Economies pp. 431-444

George de Menil

Health Care Reform: Separating Insurance from Income Redistribution pp. 445-461

Friedrich Breyer and Andreas Haufler

Mixed Tax Systems and the Public Provision of Private Goods pp. 463-478

Alessandro Balestrino

Optimal Redistribution with Unobservable Preferences for an Observable Merit Good pp. 479-501

Maria Racionero

Competition and Efficiency in Health Care: An Analysis of the Italian Case pp. 503-519

Roberto Cellini, Giacomo Pignataro and Ilde Rizzo

The Impact of Taxing Unemployment Insurance Benefits on Unemployment Duration and Post-unemployment Earnings pp. 521-546

Chul-In Lee

Why Invest in Your Neighbor? Social Contract on Educational Investment pp. 547-562

Panu Poutvaara and Vesa Kanniainen

Household Production and the Design of the Tax Structure pp. 563-584

Dan Anderberg and Alessandro Balestrino

Environmental Product Standards, International Trade and Monopolistic Competition pp. 585-608

Alexander Haupt

Volume 7, issue 3, 2000

Local Public Funding of Higher Education When Skilled Labor is Imperfectly Mobile pp. 247-258

Moshe Justman and Jacques Thisse

Amnesties and Co-operation pp. 259-273

Nicolas Marceau and Steeve Mongrain

Exchange-of-Information Clauses in International Tax Treaties pp. 275-293

Philippe Bacchetta and Maria Paz Espinosa

One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles pp. 295-313

Leslie Papke

Environmental Tax Reform in a Small Open Economy With Structural Unemployment pp. 315-333

Bertil Holmlund and Ann-Sofie Kolm

Specific and Ad Valorem Taxation in Asymmetric Cournot Oligopolies pp. 335-342

Vincenzo Denicolo' and Massimo Matteuzzi

Reforming Social Insurance in The Netherlands pp. 345-368

Lans Bovenberg

Errata pp. 369-371

Robert Haveman and Barbara Wolfe

Volume 7, issue 2, 2000

Fiscal Externalities and Efficient Transfers in a Federation pp. 119-139

Motohiro Sato

Gini Indices and the Redistribution of Income pp. 141-162

Jean-Yves Duclos

Shared Tax Sources and Public Expenditures pp. 163-175

Matthias Wrede

Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes pp. 177-194

Arindam Das-Gupta and Ira Gang

Measuring Regional Fiscal Transfers Induced by National Budgets pp. 195-205

Ramon Caminal

The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98 pp. 209-240

David M Newbery and Tamas Revesz

Volume 7, issue 1, 2000

A Second-Best Theory of Local Government Policy pp. 5-22

Dietmar Wellisch and Jorg Hülshorst

An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation pp. 23-41

Wolfram Richter

From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis pp. 43-61

Hans Fehr

A Cost-Benefit Analysis of the Thailand Taxpayer Survey pp. 63-82

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

Ming Chang

Welfare to Work in the U.S.: A Model for Other Developed Nations? pp. 95-114

Robert Haveman and Barbara Wolfe