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 4, issue 4, 1997

Taxation, Redistribution and Economic Integration pp. 403-405

Michael Keen

Income Redistribution with Well-Informed Local Governments pp. 407-427

Horst Raff and John Wilson

Centralized vs. Decentralized Redistribution: A Case for Interregional Transfer Mechanisms pp. 429-451

Andreas Pfingsten and Andreas Wagener

Should the Power to Redistribute Income be (De-)Centralized? An Example pp. 453-461

Eckhard Janeba and Horst Raff

Insurance and Incentive Effects of Transfers among Regions: Equity and Efficiency pp. 463-483

Sam Bucovetsky

Tax Competition and Redistribution in a Two-Country Endogenous-Growth Model pp. 485-497

Arjan Lejour and Harrie Verbon

Volume 4, issue 3, 1997

Introduction: Globalization of Economic and Financial Activities and Public Finance pp. 239-242

Assaf Razin and Efraim Sadka

Introduction: Globalization of Economic and Financial Activities and Public Finance pp. 239-242

Assaf Razin and Efraim Sadka

Strategic Capital Taxation in Large Open Economies with Mobile Capital pp. 243-262

Jiming Ha and Anne Sibert

Strategic Capital Taxation in Large Open Economies with Mobile Capital pp. 243-262

Jiming Ha and Anne Sibert

Capital Controls as Taxation Policy pp. 263-276

Eran Yashiv

Capital Controls as Taxation Policy pp. 263-276

Eran Yashiv

Transfer Pricing as a Strategic Device for Decentralized Multinationals pp. 277-290

Guttorm Schjelderup and Lars Sørgard

Transfer Pricing as a Strategic Device for Decentralized Multinationals pp. 277-290

Guttorm Schjelderup and Lars Sørgard

Economic Integration, Factor Mobility, and Wage Convergence pp. 291-306

Gilles Saint-Paul

Economic Integration, Factor Mobility, and Wage Convergence pp. 291-306

Gilles Saint-Paul

Migrants' Savings, Purchasing Power Parity, and the Optimal Duration of Migration pp. 307-324

Oded Stark, Christian Helmenstein and Yury Yegorov

Migrants' Savings, Purchasing Power Parity, and the Optimal Duration of Migration pp. 307-324

Oded Stark, Christian Helmenstein and Yuri Yegorov

Income Redistribution in an Economic Union: The Trade Off Between Inter- and Intra-National Redistribution pp. 325-335

Helmuth Cremer and Pierre Pestieau

Income Redistribution in an Economic Union: The Trade Off Between Inter- and Intra-National Redistribution pp. 325-335

Helmuth Cremer and Pierre Pestieau

Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach pp. 337-359

Kenneth McKenzie, Jack Mintz and Kimberley Scharf

Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach pp. 337-359

Kenneth McKenzie, Jack Mintz and Kimberley Scharf

National Price Levels: Do Taxes Matter? pp. 361-377

Ephraim Kleiman

National Price Levels: Do Taxes Matter? pp. 361-377

Ephraim Kleiman

Income Tax, Commodity Tax and Environmental Policy pp. 379-393

Jukka Pirttilä and Matti Tuomala

Income Tax, Commodity Tax and Environmental Policy pp. 379-393

Jukka Pirttilä and Matti Tuomala

Volume 4, issue 2, 1997

Litigation, School Finance Reform, and Aggregate Educational Spending pp. 107-127

Robert Manwaring and Steven Sheffrin

Tax Holidays and the International Capital Market pp. 129-148

Jean-Francois Wen

Joint Production of Goods and Knowledge: Implications for Tax Reform pp. 149-165

Carlo Perroni

Environmental Taxes and Pre-Existing Distortions: The Normalization Trap pp. 167-176

Ronnie Schöb

Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program pp. 177-197

John Bishop, K. Chow, John Formby and Chih-Chin Ho

Generational Accounting in New Zealand: Is There Generational Balance? pp. 201-228

Alan Auerbach, Bruce Baker, Laurence Kotlikoff and Jan Walliser

Volume 4, issue 1, 1997

Optimal Capital Income Taxes and Capital Controls in Small Open Economies pp. 7-24

Bernd Huber

Horizontal Inequity and Vertical Redistribution pp. 25-37

Peter Lambert and Xavi Ramos

Agricultural Pricing Policies in Developing Countries: An Application to Pakistan pp. 39-57

David Coady

Company Tax Structure and Company Tax Incidence pp. 61-100

John Head

Volume 3, issue 4, 1996

Assessing the international spillover effects of capital income taxation pp. 449-478

Philippe Thalmann, Lawrence Goulder and Francois Delorme

Commitment and the time structure of taxation of foreign direct investment pp. 479-494

Marianne Vigneault

Capital mobility, wage bargaining, and social insurance policies in an economic union pp. 495-513

Arjan Lejour and Harrie Verbon

Taxation, time preference, and long term international lending pp. 515-522

Harry Huizinga

Optimal factor and commodity taxation in a small open economy pp. 523-527

Andreas Haufler

Volume 3, issue 3, 1996

Editorial note pp. 237-237

Michael Keen and Jack Mintz

About this issue new perspectives on the role of government pp. 239-245

Peter Birch Sørensen

The role of the state in fiscal theory pp. 247-258

Richard Musgrave

Social insurance, incentives and risk taking pp. 259-280

Hans-Werner Sinn

Redistributive taxation and social insurance pp. 281-295

Helmuth Cremer and Pierre Pestieau

The political economy of mixed public and private schooling: A dynamic analysis pp. 297-310

Mark Gradstein and Moshe Justman

Issues in decentralizing the provision of education pp. 311-327

Robin Boadway, Nicolas Marceau and Maurice Marchand

The public sector and health care pp. 329-349

Miguel Gouveia

Privatization, coordination and agency costs: The case for participation in Eastern Europe pp. 351-368

Barthold Albrecht

Payroll taxes and VAT in a labor-turnover model of the ‘natural rate’ pp. 369-383

Hian Hoon

Labor market institutions and the cohesion of the middle class pp. 385-395

Gilles Saint-Paul

Fiscal externalities and the design of intergovernmental grants pp. 397-412

Bev Dahlby

Suppressing resistance to low-skill migration pp. 413-424

Assaf Razin and Efraim Sadka

Optimal factor and commodity taxation in a small open economy pp. 425-442

Andreas Haufler

Volume 3, issue 2, 1996

Editor's note pp. 119-119

Jack Mintz

Introduction: Fiscal Aspects of Evolving Federations pp. 121-135

David Wildasin

Efficiency and the optimal direction of federal-state transfers pp. 137-155

Robin Boadway and Michael Keen

Interregional redistribution through tax surcharge pp. 157-173

Helmuth Cremer, Maurice Marchand and Pierre Pestieau

Strategic provision of local public inputs for oligopolistic firms in the presence of endogenous location choice pp. 175-189

Uwe Walz and Dietmar Wellisch

The structure of urban governance in South African cities pp. 193-213

Junaid Ahmad

Fiscal federalism and local public finance: A computable general equilibrium (CGE) framework pp. 215-231

Thomas Nechyba

Volume 3, issue 1, 1996

Tax coordination with different preferences for public goods: Conflict or harmony of interest? pp. 5-28

Andreas Haufler

Imperfect competition and the optimal combination of ad valorem and specific taxation pp. 29-44

Gareth Myles

Double taxation and tax deduction: A comparison pp. 45-56

William Oakland and Yongsheng Xu

Progression and revenue effects of income tax reform pp. 57-66

Koen Caminada and Kees Goudswaard

Anti-tax-avoidance provisions and the size of foreign direct investment pp. 67-81

Alfons Weichenrieder

The origin principle and the welfare gains from indirect tax harmonization pp. 83-93

Miguel-Angel Lopez-Garcia

A hybrid consumption-based direct tax proposed for Bolivia pp. 97-112

Charles Mclure and George Zodrow