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International Tax and Public Finance

1994 - 2023

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

International Institute of Public Finance
Contact information at EDIRC.

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Volume 27, issue 6, 2020

The effects of income taxation on entrepreneurial investment: A puzzle? pp. 1321-1363 Downloads
Frank Fossen, Ray Rees, Davud Rostam-Afschar and Viktor Steiner
Name and shame? Evidence from the European Union tax haven blacklist pp. 1364-1424 Downloads
Aija Rusina
Withholding-tax non-compliance: the case of cum-ex stock-market transactions pp. 1425-1452 Downloads
Thiess Buettner, Carolin Holzmann, Felix Kreidl and Hendrik Scholz
Missing social security contributions: the role of contribution rate and corporate income tax rate pp. 1453-1484 Downloads
Xiaoxue Li, Liu Tian and Jing Xu
How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns pp. 1485-1519 Downloads
Nicola Branzoli and Antonella Caiumi
Pouring oil on fire: interest deductibility and corporate debt pp. 1520-1556 Downloads
Pietro Dallari, Nicolas End, Fedor Miryugin, Alexander Tieman and Seyed Reza Yousefi
Minimum wage competition pp. 1557-1581 Downloads
Koichi Fukumura and Atsushi Yamagishi
Social Security reform: three Rawlsian options pp. 1582-1607 Downloads
Erin Cottle Hunt and Frank Caliendo
Expected effects of the US tax reform on other countries: global and local survey evidence pp. 1608-1630 Downloads
Dorine Boumans, Clemens Fuest, Carla Krolage and Klaus Wohlrabe

Volume 27, issue 5, 2020

Profit shifting and corruption pp. 1051-1080 Downloads
Katarzyna Bilicka and André Seidel
Optimal indirect tax design in an open economy pp. 1081-1107 Downloads
Yoshitomo Ogawa and Nobuhiro Hosoe
Kant–Nash tax competition pp. 1108-1147 Downloads
Thomas Eichner and Rüdiger Pethig
Fiscal adjustments at the local level: evidence from Colombia pp. 1148-1173 Downloads
Richard Jaimes
Direct democracy, partial decentralization and voter information: evidence from Swiss municipalities pp. 1174-1197 Downloads
Sergio Galletta
Old before their time: the role of employers in retirement decisions pp. 1198-1223 Downloads
Piera Bello and Vincenzo Galasso
Competition in the quality of higher education: the impact of student mobility pp. 1224-1263 Downloads
Gabrielle Demange, Robert Fenge and Silke Uebelmesser
The impact of population size on the risk of local government default pp. 1264-1286 Downloads
Dionisio Buendía-Carrillo, Juan Lara-Rubio, Andrés Navarro-Galera and María Elena Gómez-Miranda
Size and distributional pattern of pension-related tax expenditures in European countries pp. 1287-1320 Downloads
Salvador Barrios, Flavia Coda Moscarola, Francesco Figari and Luca Gandullia

Volume 27, issue 4, 2020

Malas notches pp. 779-804 Downloads
Ben Lockwood
Voluntary disclosure schemes for offshore tax evasion pp. 805-831 Downloads
Matthew Gould and Matthew Rablen
Economic determinants of multilateral environmental agreements pp. 832-864 Downloads
Tibor Besedes, Erik P. Johnson and Xinping Tian
Demographics and competition for capital in political economy pp. 865-889 Downloads
Tadashi Morita, Yasuhiro Sato and Kazuhiro Yamamoto
Varieties of VAT pass through pp. 890-930 Downloads
Dora Benedek, Ruud de Mooij, Michael Keen and Philippe Wingender
The elasticity of taxable income of individuals in couples pp. 931-950 Downloads
John Creedy and Norman Gemmell
A data-driven procedure to determine the bunching window: an application to the Netherlands pp. 951-979 Downloads
Nicole Bosch, Vincent Dekker and Kristina Strohmaier
Inequality and education choice pp. 980-1018 Downloads
Yuki Uchida and Tetsuo Ono
Does public sector inefficiency constrain firm productivity? Evidence from Italian provinces pp. 1019-1049 Downloads
Raffaela Giordano, Sergi Lanau, Pietro Tommasino and Petia Topalova

Volume 27, issue 3, 2020

Editorial Note pp. 493-494 Downloads
Ronald Davies, Sara LaLumia and Kimberley Scharf
Unilateral introduction of destination-based cash-flow taxation pp. 495-513 Downloads
Johannes Becker and Joachim Englisch
The quality of tax administration and firm performance: evidence from developing countries pp. 514-551 Downloads
Era Dabla-Norris, Florian Misch, Duncan Cleary and Munawer Khwaja
The provision of infrastructure: benefit–cost criteria for optimizing local governments pp. 552-574 Downloads
T. Daniel Woodbury
On the relevance of double tax treaties pp. 575-605 Downloads
Kunka Petkova, Andrzej Stasio and Martin Zagler
Decentralization with porous borders: public production in a federation with tax competition and spillovers pp. 606-642 Downloads
Stephanie Armbruster and Beat Hintermann
Welfare implications of upstream subsidy in the presence of countervailing duties under limited verifiability pp. 643-663 Downloads
Sang-Kee Kim and Young-Han Kim
What happens to workplace pension saving when employers are obliged to enrol employees automatically? pp. 664-693 Downloads
Jonathan Cribb and Carl Emmerson
Myopia, education, and social security pp. 694-720 Downloads
Frank Caliendo and T. Scott Findley
Problematic response margins in the estimation of the elasticity of taxable income pp. 721-752 Downloads
Kristoffer Berg and Thor Thoresen
A destination-based allowance for corporate equity pp. 753-777 Downloads
Shafik Hebous and Alexander Klemm

Volume 27, issue 2, 2020

Market size, product differentiation and bidding for new varieties pp. 257-279 Downloads
Jie Ma and Ian Wooton
Does VAT have higher tax compliance than a turnover tax? Evidence from China pp. 280-311 Downloads
Jianjun Li and Xuan Wang
Intergovernmental transfers and tax noncompliance pp. 312-338 Downloads
Bing Ye and Xunyong Xiang
Optimal tax policy under tax evasion pp. 339-362 Downloads
George Economides, Apostolis Philippopoulos and Anastasios Rizos
Cheating in Europe: underreporting of self-employment income in comparative perspective pp. 363-390 Downloads
Merike Kukk, Alari Paulus and Karsten Staehr
Benefits to the majority from universal service pp. 391-408 Downloads
Amihai Glazer and Stef Proost
A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand pp. 409-434 Downloads
John Creedy, Norman Gemmell, Nicolas Hérault and Penny Mok
Age gap in voter turnout and size of government debt pp. 435-460 Downloads
Ryo Arawatari and Tetsuo Ono
Debt authority and intentional overstatement of budgetary deficit: evidence from Chinese Provinces pp. 461-477 Downloads
Zhiyong An and Yilin Hou
The fiscal aspect of the refugee crisis pp. 478-492 Downloads
Joakim Ruist

Volume 27, issue 1, 2020

The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe pp. 1-31 Downloads
Sabine Schenkelberg
Why the Norwegian shareholder income tax is neutral pp. 32-37 Downloads
Jan Södersten
Safe haven or earnings stripping rules: a prisoner’s dilemma? pp. 38-76 Downloads
Zarko Kalamov
Long-term care and myopic couples pp. 77-102 Downloads
Justina Klimaviciute
Marijuana tax incidence, stockpiling, and cross-border substitution pp. 103-127 Downloads
Muhammad Salar Khan, Paul N. Thompson and Victor J. Tremblay
Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China pp. 128-152 Downloads
Chengrui Xiao
Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights pp. 153-193 Downloads
David Madden and Michael Savage
Do the rich pay their taxes early? pp. 194-214 Downloads
Andreas Fischer and Lucca Zachmann
Modeling fiscal sustainability in dynamic macro-panels with heterogeneous effects: evidence from German federal states pp. 215-239 Downloads
Lars Feld, Ekkehard Köhler and Julia Wolfinger
Taxing aid: the end of a paradox? pp. 240-255 Downloads
Émilie Caldeira, Anne-Marie Geourjon and Grégoire Rota-Graziosi
Page updated 2023-02-04