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International Tax and Public Finance

1994 - 2023

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

From:
Springer
International Institute of Public Finance
Contact information at EDIRC.

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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