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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Richard Miller Bird 1938–2021 pp. 1299-1301: Jack Mintz
Who’s calling? The effect of phone calls and personal interaction on tax compliance pp. 1302-1328: Monica Mogollon Plazas, Daniel Ortega and Carlos Scartascini
Labor market frictions, capital, taxes and employment pp. 1329-1359: Kangoh Lee
Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity pp. 1360-1384: Hildegunn Stokke
Optimal fiscal policies and market structures with monopolistic competition pp. 1385-1411: Cheng-wei Chang and Ching-chong Lai
Welfare effects of business taxation under default risk pp. 1412-1429: Nicola Comincioli, Paolo Panteghini and Sergio Vergalli
Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States pp. 1430-1471: Stanley Winer, J. Stephen Ferris, Bharatee Dash and Pinaki Chakraborty
The revenue and base effects of local tax hikes: evidence from a quasi-experiment pp. 1472-1518: Thushyanthan Baskaran
Multinational corporations and tax havens: evidence from country-by-country reporting pp. 1519-1561: Javier Garcia-Bernardo, Petr Janský and Thomas Tørsløv
Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting pp. 1562-1562: Javier Garcia-Bernardo, Petr Janský and Thomas Tørsløv

Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance pp. 1081-1089: Mireille Chiroleu-Assouline and Marco Runkel
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare pp. 1090-1121: Ottmar Edenhofer, Max Franks and Matthias Kalkuhl
Carbon pricing under uncertainty pp. 1122-1142: Frederick (Rick) van der Ploeg
Lobbying for size and slice of the quota pp. 1143-1162: Pauli Lappi
Designing international tax reform: lessons from TCJA pp. 1163-1187: Mindy Herzfeld
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing pp. 1188-1210: Hiroshi Mukunoki and Hirofumi Okoshi
The value-added tax and growth: design matters pp. 1211-1241: Santiago Acosta-Ormaechea and Atsuyoshi Morozumi
VAT threshold and small business behavior: evidence from Thai tax returns pp. 1242-1275: Athiphat Muthitacharoen, Wonma Wanichthaworn and Trongwut Burong
A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020 pp. 1276-1297: David Agrawal, Ronald Davies, Sara LaLumia, Nadine Riedel and Kimberley Scharf

Editorial Note pp. 749-750: Ronald Davies, David Agrawal and Nadine Riedel
Mobility and the lifetime distributional impact of tax and transfer reforms pp. 751-793: Peter Levell, Barra Roantree and Jonathan Shaw
The impact of taxes on income mobility pp. 794-854: Mario Alloza
Profit-splitting rules and the taxation of multinational digital platforms pp. 855-889: Francis Bloch and Gabrielle Demange
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties pp. 890-940: Kunka Petkova
Elderly empowerment, fertility, and public pensions pp. 941-964: Kazutoshi Miyazawa
Voluntary provision of environmental offsets under monopolistic competition pp. 965-994: Masatoshi Yoshida and Stephen Turnbull
A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines pp. 995-1013: Fabio Fiorillo and Elvina Merkaj
Immigration and the pattern of public spending: evidence from OECD countries pp. 1014-1034: Dowon Kim and Dongwon Lee
Analyzing state government spending: balanced budget rules or forward-looking decisions? pp. 1035-1079: Christopher Biolsi and H. Youn Kim

The impact of tropical storms on the accumulation and composition of government debt pp. 483-496: Preeya Mohan and Eric Strobl
Public expenditure spillovers: an explanation for heterogeneous tax reaction functions pp. 497-514: Rosella Levaggi and Paolo Panteghini
Bidding for tariff exemptions in international oligopolies pp. 515-532: Giorgos Stamatopoulos
Income tax evasion: tax elasticity, welfare, and revenue pp. 533-566: Max Gillman
Matching under school and home bundling pp. 567-611: Xiaokuai Shao
Frictions and taxpayer responses: evidence from bunching at personal tax thresholds pp. 612-653: Stuart Adam, James Browne, David Phillips and Barra Roantree
Environmental policy contests: command and control versus taxes pp. 654-684: Daniel Cardona, Jenny De Freitas and Antoni Rubí-Barceló
Fiscal devaluation and relative prices: evidence from the Euro area pp. 685-716: Giampaolo Arachi and Debora Assisi
Avoiding taxes: banks’ use of internal debt pp. 717-745: Franz Reiter, Dominika Langenmayr and Svea Holtmann
Correction to: Avoiding taxes: banks’ use of internal debt pp. 746-747: Franz Reiter, Dominika Langenmayr and Svea Holtmann

Introduction to IIPF 2019 special issue in ITAX pp. 281-283: Bas Jacobs and Daniel Waldenström
Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data pp. 284-322: Ana Cinta G. Cabral, Norman Gemmell and Nazila Alinaghi
Political institutions and health expenditure pp. 323-363: Johannes Blum, Florian Dorn and Axel Heuer
Special issue introduction pp. 364-365: Kate Hynes and Ian Wooton
Targeting FDI pp. 366-385: Ben Ferrett and Ian Wooton
Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment pp. 386-404: Wonkyung Lee, Hong Ma and Yuan Xu
Land lease revenue windfalls and local tax policy in China pp. 405-433: Xin Liu and Yongzheng Liu
The impact of taxes on the extensive and intensive margins of FDI pp. 434-464: Ronald Davies, Iulia Siedschlag and Zuzanna Studnicka
Structural fund, endogenous move and commitment pp. 465-482: Carsten Eckel, Yutao Han, Kate Hynes and Jin Zhang

Avoiding taxes by transfers within the family pp. 1-23: Edoardo Di Porto, Enrica Martino and Henry Ohlsson
Poverty among the elderly: the role of public pension systems pp. 24-67: Philippe Jacques, Marie-Louise Leroux and Dalibor Stevanovic
Government market power and public goods provision in a federation pp. 68-89: Matthew Wilson
Fiscal equalization as a driver of tax increases: empirical evidence from Germany pp. 90-112: Thiess Buettner and Manuela Krause
Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa pp. 113-153: Sebastian Beer and Jan Loeprick
Patent protection and public capital accumulation pp. 154-190: Ken Tabata
Efficiency and the taxation of bank profits pp. 191-211: Robin Boadway, Motohiro Sato and Jean-François Tremblay
Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base pp. 212-247: Panayiota Lyssiotou and Elena Savva
Taxing telecommunications in developing countries pp. 248-280: Thornton Matheson and Patrick Petit