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 24, issue 6, 2017

Introducing an IP license box in Switzerland: quantifying the effects pp. 927-961 Downloads
Florian Chatagny, Marko Koethenbuerger and Michael Stimmelmayr
Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland pp. 962-996 Downloads
Sergio Galletta and Agustin Redonda
Married couple work participation and earnings elasticities: evidence from tax data pp. 997-1025 Downloads
Emily Y. Lin and Patricia K. Tong
Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment pp. 1026-1049 Downloads
Leonardo Becchetti, Vittorio Pelligra and Tommaso Reggiani
Illegal immigration and the shadow economy pp. 1050-1080 Downloads
Carmen Camacho, Fabio Mariani and Luca Pensieroso
Emissions trading, non-compliance and bankable permits pp. 1081-1099 Downloads
Pauli Lappi
The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data pp. 1100-1140 Downloads
Sandy Fréret and Denis Maguain
The effect of VATs on government balance sheets pp. 1141-1173 Downloads
Alex Ufier

Volume 24, issue 5, 2017

Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal pp. 731-753 Downloads
Peter Birch Sørensen
Tax evasion in a Cournot oligopoly with endogenous entry pp. 754-779 Downloads
Laszlo Goerke
Would less regional income distribution justify the present call for devolution? pp. 780-799 Downloads
Rosella Levaggi and Francesco Menoncin
Fiscal equalisation schemes under competition pp. 800-816 Downloads
Johannes Becker and Michael Kriebel
Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation pp. 817-853 Downloads
Willem Sas
Social planning and coercion under bounded rationality with an application to environmental policy pp. 854-878 Downloads
Beat Hintermann and Thomas F. Rutherford
National income taxation and the geographic distribution of population pp. 879-902 Downloads
Jorn Rattso and Hildegunn Stokke
Taxes in an e-commerce generation pp. 903-926 Downloads
David Agrawal and William Fox

Volume 24, issue 4, 2017

Introduction to the special issue on entrepreneurship, innovation and public policy pp. 547-549 Downloads
Katherine Cuff and Alfons Weichenrieder
On the spread of social protection systems pp. 550-574 Downloads
Peter Egger, Doina Radulescu and Nora Strecker
Fiscal sustainability and demographic change: a micro-approach for 27 EU countries pp. 575-615 Downloads
Mathias Dolls, Karina Doorley, Alari Paulus, Hilmar Schneider, Sebastian Siegloch and Eric Sommer
Fueling fiscal interactions: commodity price shocks and local government spending in Colombia pp. 616-651 Downloads
Frank Fossen, Lukas Mergele and Nicolas Pardo
Wagner’s law, fiscal discipline, and intergovernmental transfer: empirical evidence at the US and German state levels pp. 652-677 Downloads
Yoshito Funashima and Kazuki Hiraga
The assignment and division of the tax base in a system of hierarchical governments pp. 678-704 Downloads
William H. Hoyt
Self-enforcing agreements under unequal nationally determined contributions pp. 705-729 Downloads
Emilson Silva

Volume 24, issue 3, 2017

Dynamic inconsistency and preferential taxation of foreign capital pp. 381-396 Downloads
Kaushal Kishore
Majority voting and endogenous timing in tax competition pp. 397-415 Downloads
Hikaru Ogawa and Taiki Susa
Does past experience affect future behavior? Evidence from estate tax avoidance behavior pp. 416-431 Downloads
Sungmun Choi
What happens to the husband’s retirement decision when the wife’s retirement incentives change? pp. 432-458 Downloads
Håkan Selin
Investment-driven mixed firms: partial privatization by local governments pp. 459-483 Downloads
Alberto Cavaliere, M. Maggi and F. Stroffolini
Income inequality, fiscal stimuli and political (in)stability pp. 484-511 Downloads
Luca Agnello, Vitor Castro, Joao Jalles and Ricardo Sousa
Estimation of drivers of public education expenditure: Baumol’s effect revisited pp. 512-535 Downloads
Manabu Nose
Federal subsidization of state expenditure to reduce political budget cycles pp. 536-545 Downloads
Thomas Aronsson and David Granlund

Volume 24, issue 2, 2017

Collusive tax evasion and social norms pp. 179-197 Downloads
Martin Abraham, Kerstin Lorek, Friedemann Richter and Matthias Wrede
Risk aversion and inequity aversion in demand for unemployment benefits pp. 198-220 Downloads
Peter G. Backus and Alejandro Esteller-Moré
Fiscal equalization and lobbying pp. 221-247 Downloads
Alejandro Esteller-Moré, Umberto Galmarini and Leonzio Rizzo
Fiscal decentralization, equalization, and intra-provincial inequality in China pp. 248-281 Downloads
Yongzheng Liu, Jorge Martinez-Vazquez and Alfred Wu
Double-edged incentive competition for foreign direct investment pp. 282-312 Downloads
Jie Ma
Local taxes and political influence: evidence from locally dominant firms in German municipalities pp. 313-337 Downloads
Ivo Bischoff and Stefan Krabel
Equilibrium leadership in tax competition models with capital ownership: a rejoinder pp. 338-349 Downloads
Jean Hindriks and Yukihiro Nishimura
Ramsey meets Thünen: the impact of land taxes on economic development and land conservation pp. 350-380 Downloads
Matthias Kalkuhl and Ottmar Edenhofer

Volume 24, issue 1, 2017

Balancing act: weighing the factors affecting the taxation of capital income in a small open economy pp. 1-35 Downloads
Margaret McKeehan and George Zodrow
Optimal unemployment benefit policy and the firm productivity distribution pp. 36-59 Downloads
Tomer Blumkin, Leif Danziger and Eran Yashiv
Why not fully spend a conditional block grant? pp. 60-95 Downloads
Riemer P. Faber and Pierre Koning
Strategic delegation when public inputs for a global good are imperfect substitutes pp. 96-111 Downloads
Yukihiro Nishimura and Kimiko Terai
Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model pp. 112-133 Downloads
Thorben Kundt, Florian Misch and Birger Nerré
Information sharing, neighborhood demarcation, and yardstick competition: an empirical analysis of intergovernmental expenditure interaction in Japan pp. 134-163 Downloads
Masayoshi Hayashi and Wataru Yamamoto
Tax competition and federal equalization schemes with decentralized leadership pp. 164-178 Downloads
Emilson Silva

Volume 23, issue 6, 2016

Optimal taxation and top incomes pp. 981-1003 Downloads
Yuri Andrienko, Patricia Apps and Ray Rees
Immigration and local spending in social services: evidence from a massive immigration wave pp. 1004-1029 Downloads
Jordi Jofre-Monseny, Pilar Sorribas-Navarro and Javier Vázquez-Grenno
Fiscal incentives and political budget cycles in China pp. 1030-1073 Downloads
Pi-Han Tsai
State ownership and corruption pp. 1074-1092 Downloads
Steve Billon and Robert Gillanders
The incidence of Cash for Clunkers: Evidence from the 2009 car scrappage scheme in Germany pp. 1093-1125 Downloads
Ashok Kaul, Gregor Pfeifer and Stefan Witte
Short- and long-term participation tax rates and their impact on labor supply pp. 1126-1159 Downloads
Charlotte Bartels and Nico Pestel
Cross-country differences in the contribution of future migration to old-age financing pp. 1160-1184 Downloads
Johannes Berger, Thomas Davoine, Philip Schuster and Ludwig Strohner

Volume 23, issue 5, 2016

Restricted interest deductibility and multinationals’ use of internal debt finance pp. 785-797 Downloads
Thiess Buettner, Michael Overesch and Georg Wamser
Signaling, network externalities, and subsidies pp. 798-811 Downloads
Bruno De Borger and Amihai Glazer
Amalgamation, free-rider behavior, and regulation pp. 812-833 Downloads
Katsuyoshi Nakazawa
Small business tax policy and informality: evidence from Georgia pp. 834-853 Downloads
Miriam Bruhn and Jan Loeprick
Taxation without representation: local fiscal response to intergovernmental transfers in China pp. 854-874 Downloads
Chang Liu and Guangrong Ma
Voters prefer more qualified mayors, but does it matter for public finances? Evidence for Germany pp. 875-910 Downloads
Ronny Freier and Sebastian Thomasius
How to stop the race to the bottom pp. 911-933 Downloads
Anna Rauch and Caroline-Antonia Hummel
The political economy of pricing and capacity decisions for congestible local public goods in a federal state pp. 934-959 Downloads
Bruno De Borger and Stef Proost
Public employment and compensation reform: the role of social dialogue and structural measures pp. 960-979 Downloads
Lorenzo Forni and Natalija Novta

Volume 23, issue 4, 2016

Introduction to the special issue on Taxation in a Global Economy pp. 603-606 Downloads
Dhammika Dharmapala and Panu Poutvaara
Measuring climate policy stringency: a shadow price approach pp. 607-639 Downloads
Wilhelm Althammer and Erik Hille
The elasticity of taxable income and income-shifting: what is “real” and what is not? pp. 640-669 Downloads
Jarkko Harju and Tuomas Matikka
Public debt, bailouts, and common bonds pp. 670-692 Downloads
Zarko Kalamov and Klaas Staal
Common labor market, attachment and spillovers in a large metropolis pp. 693-715 Downloads
Emilson Silva and Vander Lucas
Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries pp. 741-761 Downloads
Temesgen Worku, Juan P. Mendoza and Jacco L. Wielhouwer
Unequal inequalities: Do progressive taxes reduce income inequality? pp. 762-783 Downloads
Denvil Duncan and Klara Sabirianova Peter

Volume 23, issue 3, 2016

Migration, wages and income taxes pp. 434-453 Downloads
Jean Gabszewicz, Ornella Tarola and Skerdilajda Zanaj
Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity pp. 454-489 Downloads
Etienne Lehmann, Claudio Lucifora, Simone Moriconi and Bruno Van der Linden
Political institutions and government spending behavior: theory and evidence from Iran pp. 522-549 Downloads
Sajjad F. Dizaji, Mohammad Reza Farzanegan and Alireza Naghavi
The indirect effects of direct democracy: local government size and non-budgetary voter initiatives in Germany pp. 580-601 Downloads
Zareh Asatryan

Volume 23, issue 2, 2016

Inequality and the politics of redistribution pp. 191-217 Downloads
Tetsuo Ono
A public good model with lotteries in large groups pp. 218-233 Downloads
Antonio Cabrales and Haydée Lugo
Second-best income taxation and education policy with endogenous human capital and borrowing constraints pp. 234-268 Downloads
Bas Jacobs and Hongyan Yang
The welfare ranking of prices and quantities under noncompliance pp. 269-288 Downloads
Pauli Lappi
Government consumption smoothing in a balanced budget regime pp. 289-315 Downloads
Lovisa Persson
Flexible pension take-up in social security pp. 316-342 Downloads
Yvonne Adema, Jan Bonenkamp and Lex Meijdam
Do government preferences matter for tax competition? pp. 343-367 Downloads
Yongzheng Liu
Indirect tax reform and the specification of demand: the case of Ireland pp. 368-399 Downloads
Michael Savage

Volume 23, issue 1, 2016

Editorial note pp. 1-1 Downloads
Ronald Davies and Sara LaLumia
Editorial note pp. 1-1 Downloads
Ronald Davies and Sara LaLumia
Tax rates as strategic substitutes pp. 2-24 Downloads
Hendrik Vrijburg and Ruud de Mooij
Institutional quality and capital taxation pp. 25-47 Downloads
Luis Araujo and Paulo Arvate
Personal taxation of capital income and the financial leverage of firms pp. 48-81 Downloads
Frank Fossen and Martin Simmler
Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions pp. 82-113 Downloads
Nils Herger, Christos Kotsogiannis and Steve McCorriston
The stimulative effects of intergovernmental grants and the marginal cost of public funds pp. 114-139 Downloads
Bev Dahlby and Ergete Ferede
A welfare comparison of ad valorem and unit tax regimes pp. 140-157 Downloads
Magnus Hoffmann and Marco Runkel
Examples of unit tax superiority for a price-discriminating monopolist pp. 158-167 Downloads
Francisco Galera, José Luis Álvarez and Isabel Rodriguez-Tejedo
Secrecy jurisdictions pp. 168-189 Downloads
Guttorm Schjelderup
Page updated 2023-02-02