Economics at your fingertips  

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.

Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 26, issue 6, 2019

Introduction to the special issue pp. 1231-1233 Downloads
Claus Kreiner and Eva Mörk
Looking for the missing rich: tracing the top tail of the wealth distribution pp. 1234-1258 Downloads
Stefan Bach, Andreas Thiemann and Aline Zucco
Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions pp. 1259-1290 Downloads
Verena Dutt, Christopher Ludwig, Katharina Nicolay, Heiko Vay and Johannes Voget
Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter pp. 1291-1328 Downloads
Annette Alstadsæter, Wojciech Kopczuk and Kjetil Telle
Non-bunching at kinks and notches in cash transfers in the Netherlands pp. 1329-1352 Downloads
Nicole Bosch, Egbert Jongen, Wouter Leenders and Jan Möhlmann
Increasing the take-up of the housing allowance among Swedish pensioners: a field experiment pp. 1353-1382 Downloads
Per Engström, Eskil Forsell, Johannes Hagen and Arnaldur Stefánsson
Fiscal stimulus and debt burden: evidence from Thailand’s first-car-buyer tax rebate program pp. 1383-1415 Downloads
Athiphat Muthitacharoen, Krislert Samphantharak and Sommarat Chantarat
Do direct elections matter? Quasi-experimental evidence from Germany pp. 1416-1445 Downloads
Stefanie Gaebler and Felix Roesel
The sacred and the profane of budget cycles: evidence from Italian municipalities pp. 1446-1477 Downloads
Federico Revelli and Roberto Zotti

Volume 26, issue 5, 2019

Public economics and development action: an introduction to a special issue in International Tax and Public Finance pp. 967-971 Downloads
Jukka Pirttilä and Finn Tarp
What determines administrative capacity in developing countries? pp. 972-998 Downloads
Roberto Ricciuti, Antonio Savoia and Kunal Sen
Inequality, good governance, and endemic corruption pp. 999-1017 Downloads
Gil Epstein and Ira Gang
The effect of top incomes on inequality in South Africa pp. 1018-1047 Downloads
Janina Hundenborn, Ingrid Woolard and Jon Jellema
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment pp. 1048-1103 Downloads
Petr Janský and Miroslav Palansky
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers pp. 1104-1136 Downloads
Wian Boonzaaier, Jarkko Harju, Tuomas Matikka and Jukka Pirttilä
Labor income taxes in an economic federation with proportional membership fees pp. 1137-1165 Downloads
Tomas Sjögren
The welfare costs of Tiebout sorting with true public goods pp. 1166-1210 Downloads
Florian Kuhlmey and Beat Hintermann
Tax policy and entrepreneurial entry with information asymmetry and learning pp. 1211-1229 Downloads
Diego d’Andria

Volume 26, issue 4, 2019

On the incidence of bank levies: theory and evidence pp. 677-718 Downloads
Michael Kogler
Investor taxation, firm heterogeneity and capital structure choice pp. 719-757 Downloads
Silke Rünger, Rainer Niemann and Magdalena Haring
Is capital taxation always harmful for economic growth? pp. 758-805 Downloads
Fabian ten Kate and Petros Milionis
Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods pp. 806-834 Downloads
Spencer Bastani, Sören Blomquist and Luca Micheletto
Production location of multinational firms under transfer pricing: the impact of the arm’s length principle pp. 835-871 Downloads
Hayato Kato and Hirofumi Okoshi
Switch toward tax centralization in Italy: a wake-up for the local political budget cycle pp. 872-898 Downloads
Massimiliano Ferraresi, Umberto Galmarini, Leonzio Rizzo and Alberto Zanardi
Tax competition, unemployment, and intergovernmental transfers pp. 899-918 Downloads
Yuya Kikuchi and Toshiki Tamai
Commodity taxation and regulatory competition pp. 919-965 Downloads
Simone Moriconi, Pierre Picard and Skerdilajda Zanaj

Volume 26, issue 3, 2019

Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014 pp. 457-485 Downloads
Enrico Rubolino and Daniel Waldenström
Tax competition and the efficiency of “benefit-related” business taxes pp. 486-505 Downloads
Elisabeth Gugl and George Zodrow
Corporate income taxes, corporate debt, and household debt pp. 506-535 Downloads
Jinbaek Park and Young Lee
Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability pp. 536-570 Downloads
Samara Gunter
Endogenizing government’s objectives in tax competition with capital ownership pp. 571-594 Downloads
Keisuke Kawachi, Hikaru Ogawa and Taiki Susa
Optimal bidder participation in public procurement auctions pp. 595-617 Downloads
Ilke Onur and Bedri Tas
Pareto-improving tax policies under hyperbolic discounting pp. 618-660 Downloads
Minwook Kang
Expanding access to administrative data: the case of tax authorities in Finland and the UK pp. 661-676 Downloads
Miguel Almunia, Jarkko Harju, Kaisa Kotakorpi, Janne Tukiainen and Jouko Verho

Volume 26, issue 2, 2019

Inter vivos transfers of ownership in family firms pp. 225-256 Downloads
James Hines, Niklas Potrafke, Marina Riem and Christoph Schinke
Incentives to tax foreign investors pp. 257-281 Downloads
Rishi Sharma
Tax policy and economic growth: does it really matter? pp. 282-316 Downloads
Donatella Baiardi, Paola Profeta, Riccardo Puglisi and Simona Scabrosetti
How sensitive is the average taxpayer to changes in the tax-price of giving? pp. 317-356 Downloads
Peter G. Backus and Nicky L. Grant
Horizontal versus vertical fiscal equalization: the assignment problem pp. 357-380 Downloads
Georg Anetsberger and Volker Arnold
The impact of contingent liability realizations on public finances pp. 381-417 Downloads
Elva Bova, Marta Ruiz-Arranz, Frederik Toscani and Hatice Elif Ture
Corporate income taxes around the world: a survey on forward-looking tax measures and two applications pp. 418-456 Downloads
Elias Steinmüller, Georg U. Thunecke and Georg Wamser

Volume 26, issue 1, 2019

Guest editorial: Special post-conference section on the shadow economy, tax evasion and informal labour pp. 1-3 Downloads
Stanisław Cichocki and Ryszard Kokoszczyński
Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy pp. 4-40 Downloads
Piotr Dybka, Michał Kowalczuk, Bartosz Olesiński, Andrzej Torój and Marek Rozkrut
Underground activities and labour market performance pp. 41-70 Downloads
Ann-Sofie Kolm and Birthe Larsen
Financial constraints and firm tax evasion pp. 71-102 Downloads
James Alm, Yongzheng Liu and Kewei Zhang
Environmental projects in the presence of corruption pp. 103-144 Downloads
Athanasios Lapatinas, Anastasia Litina and Eftichios Sartzetakis
Does the government-mandated adoption of international financial reporting standards reduce income tax revenue? pp. 145-166 Downloads
Chih-Wen Mao and Wen-Chieh Wu
How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria pp. 167-197 Downloads
Joerg Paetzold
Non-tax revenue in the European Union: A source of fiscal risk? pp. 198-223 Downloads
Gilles Mourre and Adriana Reut

Volume 25, issue 6, 2018

Introduction to the special issue pp. 1401-1403 Downloads
Wojciech Kopczuk, Andreas Peichl and Sara LaLumia
The ECB’s fiscal policy pp. 1404-1433 Downloads
Hans-Werner Sinn
Inclusive fiscal reform: ensuring fairness and transparency in the international tax system pp. 1434-1448 Downloads
David Bradbury and Pierce O’Reilly
Using small businesses for individual tax planning: evidence from special tax regimes in Chile pp. 1449-1489 Downloads
Claudio Agostini, Eduardo Engel, Andrea Repetto and Damián Vergara
Tax refunds and income manipulation: evidence from the EITC pp. 1490-1518 Downloads
Florian Buhlmann, Benjamin Elsner and Andreas Peichl
Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession pp. 1519-1558 Downloads
David Cashin, Jamie Lenney, Byron Lutz and William Peterman
Emergence of populism under ambiguity pp. 1559-1562 Downloads
Daiki Kishishita

Volume 25, issue 5, 2018

Optimal family taxation and income inequality pp. 1093-1128 Downloads
Patricia Apps and Ray Rees
Sub-metropolitan tax competition with household and capital mobility pp. 1129-1169 Downloads
Tidiane Ly
A test of fiscal sustainability in the EU countries pp. 1170-1196 Downloads
Kyung-woo Lee, Jong-Hee Kim and Taeyoon Sung
Specific versus ad valorem taxes in the presence of cost and quality differences pp. 1197-1214 Downloads
Kuang-Cheng Andy Wang, Ping-Yao Chou and Wen-Jung Liang
Distributional and revenue effects of a tax shift from labor to property pp. 1215-1251 Downloads
Jörg Paetzold and Markus Tiefenbacher
Is capital back? The role of land ownership and savings behavior pp. 1252-1276 Downloads
Max Franks, David Klenert, Anselm Schultes, Kai Lessmann and Ottmar Edenhofer
Tax treaties and foreign direct investment: a network approach pp. 1277-1320 Downloads
Sunghoon Hong
Optimal tax routing: network analysis of FDI diversion pp. 1321-1371 Downloads
Maarten Van 't Riet and Arjan Lejour
Are global taxes feasible? pp. 1372-1400 Downloads
Richard Bird

Volume 25, issue 4, 2018

A collateral tax sanction: When does it mimic a welfare-improving tag? pp. 841-866 Downloads
Yulia Kuchumova
Optimal income taxation and migration pp. 867-882 Downloads
Valeria De Bonis and Luca Spataro
The marginal cost of public funds is one at the optimal tax system pp. 883-912 Downloads
Bas Jacobs
The effect of investment tax incentives: evidence from China’s value-added tax reform pp. 913-945 Downloads
Lei Zhang, Yuyu Chen and Zongyan He
Central-local government fiscal relations and cyclicality of public spending: evidence from China pp. 946-980 Downloads
Jing Xing and Clemens Fuest
Electoral cycles in MPs’ salaries: evidence from the German states pp. 981-1000 Downloads
Björn Kauder, Manuela Krause and Niklas Potrafke
Inequality and the composition of taxes pp. 1001-1028 Downloads
Andrew Pickering and Sheraz Rajput
Gender bias in the spending of child benefits: evidence from a natural policy reform pp. 1029-1070 Downloads
Panayiota Lyssiotou
Strength in diversity? Fiscal federalism among the fifty US states pp. 1071-1091 Downloads
Teresa Garcia-Mila, Therese J. McGuire and Wallace Oates

Volume 25, issue 3, 2018

Anti profit-shifting rules and foreign direct investment pp. 553-580 Downloads
Thiess Buettner, Michael Overesch and Georg Wamser
Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform pp. 581-630 Downloads
Sebastien Bradley, Estelle Dauchy and Makoto Hasegawa
On the optimal lifetime redistribution and social objectives: a multidimensional approach pp. 631-653 Downloads
Terhi Ravaska, Sanna Tenhunen and Matti Tuomala
Optimal fringe benefit taxes: the implications of business use pp. 654-672 Downloads
Callum Butler and Paul Calcott
Vertical effects of fiscal rules: the Swiss experience pp. 673-721 Downloads
Heiko Burret and Lars Feld
Behavioral dynamics of tax compliance when taxpayer assistance services are available pp. 722-756 Downloads
Michael McKee, Caleb A. Siladke and Christian Vossler
A welfare evaluation of the 1986 tax reform for married couples in the United States pp. 757-807 Downloads
Matteo Picchio and Giacomo Valletta
Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation? pp. 808-840 Downloads
Sijbren Cnossen

Volume 25, issue 2, 2018

Tax competition and fiscal equalization under corporate income taxation pp. 311-324 Downloads
Caterina Liesegang and Marco Runkel
Capital taxation, investment, growth, and welfare pp. 325-376 Downloads
Simon Bösenberg, Peter Egger and Benedikt Zoller-Rydzek
Dividend taxes and stock volatility pp. 377-403 Downloads
Erin E. Syron Ferris
The magic of layoff taxes requires equilibrium stability pp. 404-411 Downloads
Frédéric Gavrel
Optimal policies for sin goods and health care: Tax or subsidy? pp. 412-429 Downloads
Chu-chuan Cheng and Hsun Chu
Tax penalties on fluctuating incomes: estimates from longitudinal data pp. 430-457 Downloads
Daniel V. Gordon and Jean-Francois Wen
Tax reforms and the underground economy: a simulation-based analysis pp. 458-518 Downloads
Barbara Annicchiarico and Claudio Cesaroni
VAT and agriculture: lessons from Europe pp. 519-551 Downloads
Sijbren Cnossen

Volume 25, issue 1, 2018

Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes pp. 1-63 Downloads
Irem Guceri
Optimal taxation and public provision for poverty reduction pp. 64-98 Downloads
Ravi Kanbur, Tuuli Paukkeri, Jukka Pirttilä and Matti Tuomala
Long-term care social insurance: How to avoid big losses? pp. 99-139 Downloads
Justina Klimaviciute and Pierre Pestieau
Taxation and parental time allocation under different assumptions on altruism pp. 140-165 Downloads
Alessandra Casarico and Alessandro Sommacal
The stimulative effect of an unconditional block grant on the decentralized provision of care pp. 166-199 Downloads
Mark Kattenberg and Wouter Vermeulen
An experimental analysis of tax avoidance policies pp. 200-239 Downloads
Samreen Malik, Benedikt Mihm and Florian Timme
Infrastructure spillovers and strategic interaction: does the size matter? pp. 240-272 Downloads
Massimiliano Ferraresi, Umberto Galmarini and Leonzio Rizzo
An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata pp. 273-309 Downloads
Mathias Dolls, Clemens Fuest, Dirk Neumann and Andreas Peichl
Page updated 2023-02-02