International Tax and Public Finance

1994 - 2025

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

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International Institute of Public Finance
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Volume 27, issue 6, 2020

The effects of income taxation on entrepreneurial investment: A puzzle? pp. 1321-1363

Frank Fossen, Ray Rees, Davud Rostam-Afschar and Viktor Steiner

Name and shame? Evidence from the European Union tax haven blacklist pp. 1364-1424

Aija Rusina

Withholding-tax non-compliance: the case of cum-ex stock-market transactions pp. 1425-1452

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

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

Nicola Branzoli and Antonella Caiumi

Pouring oil on fire: interest deductibility and corporate debt pp. 1520-1556

Pietro Dallari, Nicolas End, Fedor Miryugin, Alexander Tieman and Seyed Reza Yousefi

Minimum wage competition pp. 1557-1581

Koichi Fukumura and Atsushi Yamagishi

Social Security reform: three Rawlsian options pp. 1582-1607

Erin Cottle Hunt and Frank Caliendo

Expected effects of the US tax reform on other countries: global and local survey evidence pp. 1608-1630

Dorine Boumans, Clemens Fuest, Carla Krolage and Klaus Wohlrabe

Volume 27, issue 5, 2020

Profit shifting and corruption pp. 1051-1080

Katarzyna Bilicka and André Seidel

Optimal indirect tax design in an open economy pp. 1081-1107

Yoshitomo Ogawa and Nobuhiro Hosoe

Kant–Nash tax competition pp. 1108-1147

Thomas Eichner and Rüdiger Pethig

Fiscal adjustments at the local level: evidence from Colombia pp. 1148-1173

Richard Jaimes

Direct democracy, partial decentralization and voter information: evidence from Swiss municipalities pp. 1174-1197

Sergio Galletta

Old before their time: the role of employers in retirement decisions pp. 1198-1223

Piera Bello and Vincenzo Galasso

Competition in the quality of higher education: the impact of student mobility pp. 1224-1263

Gabrielle Demange, Robert Fenge and Silke Uebelmesser

The impact of population size on the risk of local government default pp. 1264-1286

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

Salvador Barrios, Flavia Coda Moscarola, Francesco Figari and Luca Gandullia

Volume 27, issue 4, 2020

Malas notches pp. 779-804

Ben Lockwood

Voluntary disclosure schemes for offshore tax evasion pp. 805-831

Matthew Gould and Matthew Rablen

Economic determinants of multilateral environmental agreements pp. 832-864

Tibor Besedes, Erik P. Johnson and Xinping Tian

Demographics and competition for capital in political economy pp. 865-889

Tadashi Morita, Yasuhiro Sato and Kazuhiro Yamamoto

Varieties of VAT pass through pp. 890-930

Dora Benedek, Ruud de Mooij, Michael Keen and Philippe Wingender

The elasticity of taxable income of individuals in couples pp. 931-950

John Creedy and Norman Gemmell

A data-driven procedure to determine the bunching window: an application to the Netherlands pp. 951-979

Nicole Bosch, Vincent Dekker and Kristina Strohmaier

Inequality and education choice pp. 980-1018

Yuki Uchida and Tetsuo Ono

Does public sector inefficiency constrain firm productivity? Evidence from Italian provinces pp. 1019-1049

Raffaela Giordano, Sergi Lanau, Pietro Tommasino and Petia Topalova

Volume 27, issue 3, 2020

Editorial Note pp. 493-494

Ronald Davies, Sara LaLumia and Kimberley Scharf

Unilateral introduction of destination-based cash-flow taxation pp. 495-513

Johannes Becker and Joachim Englisch

The quality of tax administration and firm performance: evidence from developing countries pp. 514-551

Era Dabla-Norris, Florian Misch, Duncan Cleary and Munawer Khwaja

The provision of infrastructure: benefit–cost criteria for optimizing local governments pp. 552-574

T. Daniel Woodbury

On the relevance of double tax treaties pp. 575-605

Kunka Petkova, Andrzej Stasio and Martin Zagler

Decentralization with porous borders: public production in a federation with tax competition and spillovers pp. 606-642

Stephanie Armbruster and Beat Hintermann

Welfare implications of upstream subsidy in the presence of countervailing duties under limited verifiability pp. 643-663

Sang-Kee Kim and Young-Han Kim

What happens to workplace pension saving when employers are obliged to enrol employees automatically? pp. 664-693

Jonathan Cribb and Carl Emmerson

Myopia, education, and social security pp. 694-720

Frank Caliendo and T. Scott Findley

Problematic response margins in the estimation of the elasticity of taxable income pp. 721-752

Kristoffer Berg and Thor Thoresen

A destination-based allowance for corporate equity pp. 753-777

Shafik Hebous and Alexander Klemm

Volume 27, issue 2, 2020

Market size, product differentiation and bidding for new varieties pp. 257-279

Jie Ma and Ian Wooton

Does VAT have higher tax compliance than a turnover tax? Evidence from China pp. 280-311

Jianjun Li and Xuan Wang

Intergovernmental transfers and tax noncompliance pp. 312-338

Bing Ye and Xunyong Xiang

Optimal tax policy under tax evasion pp. 339-362

George Economides, Apostolis Philippopoulos and Anastasios Rizos

Cheating in Europe: underreporting of self-employment income in comparative perspective pp. 363-390

Merike Kukk, Alari Paulus and Karsten Staehr

Benefits to the majority from universal service pp. 391-408

Amihai Glazer and Stef Proost

A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand pp. 409-434

John Creedy, Norman Gemmell, Nicolas Hérault and Penny Mok

Age gap in voter turnout and size of government debt pp. 435-460

Ryo Arawatari and Tetsuo Ono

Debt authority and intentional overstatement of budgetary deficit: evidence from Chinese Provinces pp. 461-477

Zhiyong An and Yilin Hou

The fiscal aspect of the refugee crisis pp. 478-492

Joakim Ruist

Volume 27, issue 1, 2020

The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe pp. 1-31

Sabine Schenkelberg

Why the Norwegian shareholder income tax is neutral pp. 32-37

Jan Södersten

Safe haven or earnings stripping rules: a prisoner’s dilemma? pp. 38-76

Zarko Kalamov

Long-term care and myopic couples pp. 77-102

Justina Klimaviciute

Marijuana tax incidence, stockpiling, and cross-border substitution pp. 103-127

Muhammad Salar Khan, Paul N. Thompson and Victor J. Tremblay

Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China pp. 128-152

Chengrui Xiao

Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights pp. 153-193

David Madden and Michael Savage

Do the rich pay their taxes early? pp. 194-214

Andreas Fischer and Lucca Zachmann

Modeling fiscal sustainability in dynamic macro-panels with heterogeneous effects: evidence from German federal states pp. 215-239

Lars Feld, Ekkehard Köhler and Julia Wolfinger

Taxing aid: the end of a paradox? pp. 240-255

Émilie Caldeira, Anne-Marie Geourjon and Grégoire Rota-Graziosi