International Tax and Public Finance

1994 - 2025

Current editor(s): Ronald B. Davies and Kimberly Scharf

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Springer
International Institute of Public Finance
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Public finance in the era of the COVID-19 crisis pp. 1349-1372: David Agrawal and Aline Bütikofer
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state pp. 1373-1394: Marianne Bitler, Jason Cook, Danea Horn and Nathan Seegert
Public support for tax policies in COVID-19 times: evidence from Luxembourg pp. 1395-1418: Javier Olivera and Philippe Van Kerm
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work pp. 1419-1449: Daiji Kawaguchi, Sagiri Kitao and Manabu Nose
Corporate taxes and union wages in the United States pp. 1450-1494: R. Alison Felix and James R. Hines
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs pp. 1495-1526: Tibor Hanappi and Ana Cinta González Cabral
Tax haven, pollution haven or both? pp. 1527-1560: Thierry Madiès, Ornella Tarola and Emmanuelle Taugourdeau
Political alignment and project funding pp. 1561-1589: Luisa Schneider, Daniela Wech and Matthias Wrede

The EU self-surplus puzzle: an indication of VAT fraud? pp. 1075-1097: Martin T. Braml and Gabriel Felbermayr
Decentralized provision of disaster aid: aid fragmentation and the poverty implications pp. 1098-1127: Manabu Nose
What impairs the ‘money machine’ of VAT in developing countries? pp. 1128-1159: Harsha Konara Mudiyanselage and Shawn Chen
Media negativity bias and tax compliance: experimental evidence pp. 1160-1212: Miloš Fišar, Tommaso Reggiani, Fabio Sabatini and Jiří Špalek
Tax competition and tax base equalization in the presence of multiple tax instruments pp. 1213-1226: Mutsumi Matsumoto
Rising markups and optimal redistributive taxation pp. 1227-1259: Eren Gürer
Income taxation, entrepreneurship, and incorporation status of self-employment pp. 1260-1293: Ege Can
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity pp. 1294-1320: Zarko Kalamov and Marco Runkel
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China pp. 1321-1347: Wei Cui, Jeffrey Hicks and Max Norton

Ideological polarization and government debt pp. 811-833: Mickael Melki and Andrew Pickering
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes pp. 834-872: Luigi Marattin, Tommaso Nannicini and Francesco Porcelli
Investor asset valuation under a wealth tax and a capital income tax pp. 873-889: Petter Bjerksund and Guttorm Schjelderup
Tax Buoyancy in Sub-Saharan Africa and its Determinants pp. 890-921: Sanjeev Gupta, Joao Jalles and Jianhong Liu
Cash-flow business taxation revisited: bankruptcy and asymmetric information pp. 922-952: Robin Boadway, Motohiro Sato and Jean-François Tremblay
Inequality measurement and tax/transfer policy pp. 953-984: Patricia Apps and Ray Rees
Education, taxation and the perceived effects of sin good consumption pp. 985-1013: Giovanni Immordino, Anna Maria Menichini and Maria Romano
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy pp. 1014-1046: Gabriele Mazzolini, Laura Pagani and Alessandro Santoro
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste pp. 1047-1073: Thornton Matheson

Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda pp. 537-580: Yoon-Jung Choi
Substitution across profit shifting methods and the impact on thin capitalization rules pp. 581-599: Gideon Goerdt and Wolfgang Eggert
Tax competition in the presence of environmental spillovers pp. 600-626: Fabio Antoniou, Panos Hatzipanayotou, Michael Michael and Nikos Tsakiris
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador pp. 627-666: Gonzalo Sanchez
Pollution externalities and corrective taxes in a dynamic small open economy pp. 667-703: Yasuhiro Nakamoto and Akihiko Yanase
State income taxes and team performance pp. 704-725: Erik Hembre
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data pp. 726-750: Athiphat Muthitacharoen and Trongwut Burong
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff? pp. 751-787: Jinghua Lei, Jenny Ligthart, Mark Rider and Ruixin Wang
Tax competition for FDI: China’s exceptional approach pp. 788-809: Kate Hynes, Yongzheng Liu, Jie Ma and Ian Wooton

The role of information aggregators in tax compliance pp. 237-285: A. Yeliz Kaçamak
Investment in children, social security, and intragenerational risk sharing pp. 286-315: Simon Fan, Yu Pang and Pierre Pestieau
The immeasurable tax gains by Dutch shell companies pp. 316-357: Arjan Lejour, Jan Möhlmann and Maarten ’t Riet
To them that hath: economic complexity and local industrial strategy in the UK pp. 358-377: Penny Mealy and Diane Coyle
Social security contributions distribution and economic activity pp. 378-407: Jose Torres
The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities pp. 408-442: Daniel Jaqua and Daniel Schaffa
Gini and undercoverage at the upper tail: a simple approximation pp. 443-471: Pablo Gutiérrez Cubillos
Assessing income tax perturbations pp. 472-504: Vidar Christiansen, Zhiyang Jia and Thor Thoresen
Pandemic and progressivity pp. 505-535: Alexander Klemm and Paolo Mauro

Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring pp. 1-29: Lang (Kate) Yang
Do policies and institutions matter for pre-tax income inequality? Cross-country evidence pp. 30-52: Damián Vergara
Fiscal shocks and spillovers in a dynamic two-country model pp. 53-83: Jingchao Li
Time-saving goods, time inequalities and optimal commodity taxation pp. 84-109: Cristian Sepulveda
Tax competition and club goods pp. 110-146: Guillaume Claveres
Taxing capital and labor when both factors are imperfectly mobile internationally pp. 147-190: Hippolyte d’Albis and Agnès Benassy-Quere
Robust effects of a debt-financed tax cut in an economy with incomplete markets pp. 191-200: Jose Angelo Divino and Jaime Orrillo
A note on pollution and reforms of domestic and trade taxes toward uniformity pp. 201-214: Takumi Haibara
The C-inefficiency of the EU-VAT and what can be done about it pp. 215-236: Sijbren Cnossen