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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.

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Volume 22, issue 6, 2015

Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax” pp. 909-931 Downloads
Andrew Bauer, Alan Macnaughton and Anindya Sen
Is trade liberalization conducive to the formation of climate coalitions? pp. 932-955 Downloads
Thomas Eichner and Rüdiger Pethig
A political economy of tax havens pp. 956-976 Downloads
Hsun Chu, Chu-chuan Cheng and Yu-Bong Lai
Policy outcomes of single and double-ballot elections pp. 977-998 Downloads
Massimiliano Ferraresi, Leonzio Rizzo and Alberto Zanardi
Bilateral tax treaties and US foreign direct investment financing modes pp. 999-1027 Downloads
Joseph Daniels, Patrick O’Brien and Marc von der Ruhr
Further analysis on leadership in tax competition: the role of capital ownership—a comment pp. 1028-1039 Downloads
Hubert Kempf and Grégoire Rota-Graziosi
On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow pp. 1040-1047 Downloads
Zhiyong An
Decentralization in Africa and the nature of local governments’ competition: evidence from Benin pp. 1048-1076 Downloads
Emilie Caldeira, Martial Foucault and Gregoire Rota-Graziosi
Mobilizing VAT revenues in African countries pp. 1077-1108 Downloads
Sijbren Cnossen

Volume 22, issue 5, 2015

Editorial note pp. 703-704 Downloads
Ronald Davies and Andreas Haufler
IMF conditionalities, liquidity provision, and incentives for fiscal adjustment pp. 705-722 Downloads
Bernardo Guimaraes and Oz Iazdi
Optimal redistributive pensions and the cost of self-control pp. 723-740 Downloads
Pier-André Bouchard St-Amant and Jean-Denis Garon
Salience of social security contributions and employment pp. 741-759 Downloads
Inigo Iturbe-Ormaetxe
International tax competition: zero tax rate at the top re-established pp. 760-776 Downloads
Tomer Blumkin, Efraim Sadka and Yotam Shem-Tov
Tax rate and tax base competition for foreign direct investment pp. 777-810 Downloads
Peter Egger and Horst Raff
The choice of commodity tax base in the presence of horizontal foreign direct investment pp. 811-833 Downloads
Scott McCracken
Empirical evidence on horizontal competition in tax enforcement pp. 834-860 Downloads
Jose M. Duran-Cabre, Alejandro Esteller-Moré and Luca Salvadori
Institutions improving fiscal performance: evidence from Swedish municipalities pp. 861-886 Downloads
Jens Dietrichson and Lina Maria Ellegård
US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes pp. 887-907 Downloads
Charles McLure, Jack Mintz and George Zodrow

Volume 22, issue 4, 2015

Introduction to the special issue on Redesigning the Welfare State for Aging Societies pp. 531-533 Downloads
Monika Bütler and Kerstin Schneider
Challenges for European welfare states pp. 534-548 Downloads
Axel Börsch-Supan
The determinants of annuitization: evidence from Sweden pp. 549-578 Downloads
Johannes Hagen
Social security in an analytically tractable overlapping generations model with aggregate and idiosyncratic risks pp. 579-603 Downloads
Daniel Harenberg and Alexander Ludwig
Tax treatment of bequests when donor benefits are discounted pp. 604-634 Downloads
Robin Boadway and Katherine Cuff
Tax structure and macroeconomic performance pp. 635-662 Downloads
Giampaolo Arachi, Valeria Bucci and Alessandra Casarico
Trust in government and fiscal adjustments pp. 663-682 Downloads
Dirk Bursian, Alfons Weichenrieder and Jochen Zimmer
Efficient earmarking under decentralized fiscal commitments pp. 683-701 Downloads
Emilson Silva

Volume 22, issue 3, 2015

Oates’ decentralization theorem with imperfect household mobility pp. 353-375 Downloads
Francis Bloch and Ünal Zenginobuz
A structural approach for analyzing fiscal equalization pp. 376-400 Downloads
Audun Langørgen
Tax evasion and social information: an experiment in Belgium, France, and the Netherlands pp. 401-425 Downloads
Mathieu Lefebvre, Pierre Pestieau, Arno Riedl and Marie Claire Villeval
Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures pp. 426-451 Downloads
Sebastian Beer and Jan Loeprick
A race beyond the bottom: the nature of bidding for a firm pp. 452-475 Downloads
Taiji Furusawa, Kazumi Hori and Ian Wooton
The Re-distributive Role of Child Benefits Revisited pp. 476-501 Downloads
Tomer Blumkin, Yoram Margalioth and Efraim Sadka
Intellectual property box regimes: effective tax rates and tax policy considerations pp. 502-530 Downloads
Lisa Evers, Helen Miller and Christoph Spengel

Volume 22, issue 2, 2015

Taxation and leverage in international banking pp. 177-200 Downloads
Grace Gu, Ruud de Mooij and Tigran Poghosyan
Part-time unemployment and optimal unemployment insurance pp. 201-223 Downloads
Susanne Ek and Bertil Holmlund
Empirical welfare analysis with preference heterogeneity pp. 224-251 Downloads
André Decoster and Peter Haan
Within-group cooperation and between-group externalities in the provision of public goods pp. 252-273 Downloads
Keisuke Hattori
Catalysts for social insurance: education subsidies versus physical capital taxation pp. 274-310 Downloads
Dirk Schindler and Hongyan Yang
Fiscal equalization, government expenditures and endogenous growth pp. 311-329 Downloads
Philippe Cyrenne and Manish Pandey
The price elasticity of charitable giving: does the form of tax relief matter? pp. 330-352 Downloads
Kimberley Scharf and Sarah Smith

Volume 22, issue 1, 2015

Keeping both corruption and the shadow economy in check: the role of decentralization pp. 1-40 Downloads
Roberto Dell’Anno and Désirée Teobaldelli
Granting public or private consumption? Effects of grants on local public spending and income taxes pp. 41-72 Downloads
Heléne Lundqvist
Do alcohol taxes in Europe and the US rightly correct for externalities? pp. 73-101 Downloads
Evan Herrnstadt, Ian Parry and Juha Siikamäki
Optimal tax on capital inflows discriminated by debt-risk profile pp. 102-119 Downloads
Julián Parra-Polanía and Carmina Vargas
Income tax buyouts and income tax evasion pp. 120-143 Downloads
Laszlo Goerke
Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply pp. 144-175 Downloads
Shun-ichiro Bessho and Masayoshi Hayashi

Volume 21, issue 6, 2014

Social long-term care insurance and redistribution pp. 955-974 Downloads
Helmuth Cremer and Pierre Pestieau
Does charitable gambling crowd out charitable donations? Using matching to analyze a policy reform pp. 975-996 Downloads
Shih-Ying Wu
Corruption and competition for resources pp. 997-1011 Downloads
Kjetil Bjorvatn and Tina Søreide
Agglomeration, tax competition, and fiscal equalization pp. 1012-1027 Downloads
Matthias Wrede
Revenue and welfare effects of financial sector VAT exemption pp. 1028-1050 Downloads
Thiess Buettner and Katharina Erbe

Volume 21, issue 5, 2014

Comparing inequality aversion across countries when labor supply responses differ pp. 845-873 Downloads
Olivier Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl and Sebastian Siegloch
A reexamination of state fiscal health and amnesty enactment pp. 874-893 Downloads
Hari Luitel and Mehmet Tosun
The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971 pp. 894-922 Downloads
Håkan Selin
Cooperation in environmental policy: a spatial approach pp. 923-954 Downloads
Ronald Davies and Helen Naughton

Volume 21, issue 4, 2014

Introduction to the special issue on the role of the state in growth and development pp. 531-535 Downloads
Jorge Martinez-Vazquez
Thresholds, informality, and partitions of compliance pp. 536-559 Downloads
Ravi Kanbur and Michael Keen
Tax compliance under horizontal and vertical equity conditions: An experimental approach pp. 560-577 Downloads
Massimo Finocchiaro Castro and Ilde Rizzo
Government size, composition of public expenditure, and economic development pp. 578-597 Downloads
Susana Martins and Francisco Veiga
Euro membership and fiscal reaction functions pp. 598-613 Downloads
Alfons Weichenrieder and Jochen Zimmer
Fiscal consolidations and public debt in Europe pp. 614-644 Downloads
Gianluca Cafiso and Roberto Cellini
Tax reforms and the capital structure of banks pp. 645-693 Downloads
Thomas Hemmelgarn and Daniel Teichmann
Corporate taxation and the quality of research and development pp. 694-719 Downloads
Christof Ernst, Katharina Richter-Weiss and Nadine Riedel
Wealth transfer taxation: an empirical investigation pp. 720-767 Downloads
Paola Profeta, Simona Scabrosetti and Stanley Winer
The optimal inheritance tax in the presence of investment in education pp. 768-795 Downloads
Michel Strawczynski
Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes pp. 796-812 Downloads
Jorge Onrubia, Fidel Picos and María Carmen Rodado
An assessment of the waste effects of corruption on infrastructure provision pp. 813-843 Downloads
Massimo Finocchiaro Castro, Calogero Guccio and Ilde Rizzo

Volume 21, issue 3, 2014

Does competition for capital discipline governments? The role of fiscal equalization pp. 345-374 Downloads
Yongzheng Liu
Federal coordination of local housing demolition in the presence of filtering and migration pp. 375-396 Downloads
Kristof Dascher
Debt shifting in Europe pp. 397-435 Downloads
Raffaele Miniaci, Maria Laura Parisi and Paolo Panteghini
Fiscal sustainability in the presence of systemic banks: the case of EU countries pp. 436-467 Downloads
Agnès Benassy-Quere and Guillaume Roussellet
The runaway taxpayer pp. 468-497 Downloads
Umberto Galmarini, Simone Pellegrino, Massimiliano Piacenza and Gilberto Turati
Public debts capitalize into property prices: empirical evidence for a new perspective on debt incidence pp. 498-529 Downloads
David Stadelmann and Reiner Eichenberger

Volume 21, issue 2, 2014

With which countries do tax havens share information? pp. 175-197 Downloads
Katarzyna Bilicka and Clemens Fuest
Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach pp. 198-227 Downloads
Brigitte van Baalen and Tobias Müller
International tax competition with endogenous sequencing pp. 228-247 Downloads
Tomoya Ida
The role of headquarters in multinational profit shifting strategies pp. 248-271 Downloads
Matthias Dischinger, Bodo Knoll and Nadine Riedel
Revenue functions and Dupuit curves for indirect taxes with cross-border shopping pp. 272-297 Downloads
Jørgen Aasness and Odd Nygård
Trade integration and corporate income tax differentials pp. 298-323 Downloads
Nelly Exbrayat and Benny Geys
How sticky are local expenditures in Italy? Assessing the relevance of the flypaper effect through municipal data pp. 324-344 Downloads
Elena Gennari and Giovanna Messina

Volume 21, issue 1, 2014

Financial leverage and corporate taxation: evidence from German corporate tax return data pp. 1-28 Downloads
Nadja Dwenger and Viktor Steiner
Indirect tax harmonization and global public goods pp. 29-49 Downloads
Ourania Karakosta, Christos Kotsogiannis and Miguel-Angel Lopez-Garcia
Asymmetric capital tax competition and choice of tax rate pp. 50-65 Downloads
Holger Kächelein
Asymmetric tax competition in the presence of lobbying pp. 66-86 Downloads
Yu-Bong Lai
Pro-poor indirect tax reforms, with an application to Mexico pp. 87-118 Downloads
Jean-Yves Duclos, Paul Makdissi and Abdelkrim Araar
Personal income tax mimicry: evidence from international panel data pp. 119-152 Downloads
Denvil Duncan and Edwin Gerrish
Reporting import tariffs (and other taxes) pp. 153-173 Downloads
Mirco Tonin
Page updated 2023-01-30