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 26, issue 6, 2019

Introduction to the special issue pp. 1231-1233

Claus Kreiner and Eva Mörk

Looking for the missing rich: tracing the top tail of the wealth distribution pp. 1234-1258

Stefan Bach, Andreas Thiemann and Aline Zucco

Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions pp. 1259-1290

Verena Dutt, Christopher Ludwig, Katharina Nicolay, Heiko Vay and Johannes Voget

Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter pp. 1291-1328

Annette Alstadsæter, Wojciech Kopczuk and Kjetil Telle

Non-bunching at kinks and notches in cash transfers in the Netherlands pp. 1329-1352

Nicole Bosch, Egbert Jongen, Wouter Leenders and Jan Möhlmann

Increasing the take-up of the housing allowance among Swedish pensioners: a field experiment pp. 1353-1382

Per Engström, Eskil Forsell, Johannes Hagen and Arnaldur Stefánsson

Fiscal stimulus and debt burden: evidence from Thailand’s first-car-buyer tax rebate program pp. 1383-1415

Athiphat Muthitacharoen, Krislert Samphantharak and Sommarat Chantarat

Do direct elections matter? Quasi-experimental evidence from Germany pp. 1416-1445

Stefanie Gaebler and Felix Roesel

The sacred and the profane of budget cycles: evidence from Italian municipalities pp. 1446-1477

Federico Revelli and Roberto Zotti

Volume 26, issue 5, 2019

Public economics and development action: an introduction to a special issue in International Tax and Public Finance pp. 967-971

Jukka Pirttilä and Finn Tarp

What determines administrative capacity in developing countries? pp. 972-998

Roberto Ricciuti, Antonio Savoia and Kunal Sen

Inequality, good governance, and endemic corruption pp. 999-1017

Gil Epstein and Ira Gang

The effect of top incomes on inequality in South Africa pp. 1018-1047

Janina Hundenborn, Ingrid Woolard and Jon Jellema

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment pp. 1048-1103

Petr Janský and Miroslav Palansky

How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers pp. 1104-1136

Wian Boonzaaier, Jarkko Harju, Tuomas Matikka and Jukka Pirttilä

Labor income taxes in an economic federation with proportional membership fees pp. 1137-1165

Tomas Sjögren

The welfare costs of Tiebout sorting with true public goods pp. 1166-1210

Florian Kuhlmey and Beat Hintermann

Tax policy and entrepreneurial entry with information asymmetry and learning pp. 1211-1229

Diego d’Andria

Volume 26, issue 4, 2019

On the incidence of bank levies: theory and evidence pp. 677-718

Michael Kogler

Investor taxation, firm heterogeneity and capital structure choice pp. 719-757

Silke Rünger, Rainer Niemann and Magdalena Haring

Is capital taxation always harmful for economic growth? pp. 758-805

Fabian ten Kate and Petros Milionis

Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods pp. 806-834

Spencer Bastani, Sören Blomquist and Luca Micheletto

Production location of multinational firms under transfer pricing: the impact of the arm’s length principle pp. 835-871

Hayato Kato and Hirofumi Okoshi

Switch toward tax centralization in Italy: a wake-up for the local political budget cycle pp. 872-898

Massimiliano Ferraresi, Umberto Galmarini, Leonzio Rizzo and Alberto Zanardi

Tax competition, unemployment, and intergovernmental transfers pp. 899-918

Yuya Kikuchi and Toshiki Tamai

Commodity taxation and regulatory competition pp. 919-965

Simone Moriconi, Pierre Picard and Skerdilajda Zanaj

Volume 26, issue 3, 2019

Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014 pp. 457-485

Enrico Rubolino and Daniel Waldenström

Tax competition and the efficiency of “benefit-related” business taxes pp. 486-505

Elisabeth Gugl and George Zodrow

Corporate income taxes, corporate debt, and household debt pp. 506-535

Jinbaek Park and Young Lee

Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability pp. 536-570

Samara Gunter

Endogenizing government’s objectives in tax competition with capital ownership pp. 571-594

Keisuke Kawachi, Hikaru Ogawa and Taiki Susa

Optimal bidder participation in public procurement auctions pp. 595-617

Ilke Onur and Bedri Tas

Pareto-improving tax policies under hyperbolic discounting pp. 618-660

Minwook Kang

Expanding access to administrative data: the case of tax authorities in Finland and the UK pp. 661-676

Miguel Almunia, Jarkko Harju, Kaisa Kotakorpi, Janne Tukiainen and Jouko Verho

Volume 26, issue 2, 2019

Inter vivos transfers of ownership in family firms pp. 225-256

James Hines, Niklas Potrafke, Marina Riem and Christoph Schinke

Incentives to tax foreign investors pp. 257-281

Rishi Sharma

Tax policy and economic growth: does it really matter? pp. 282-316

Donatella Baiardi, Paola Profeta, Riccardo Puglisi and Simona Scabrosetti

How sensitive is the average taxpayer to changes in the tax-price of giving? pp. 317-356

Peter G. Backus and Nicky L. Grant

Horizontal versus vertical fiscal equalization: the assignment problem pp. 357-380

Georg Anetsberger and Volker Arnold

The impact of contingent liability realizations on public finances pp. 381-417

Elva Bova, Marta Ruiz-Arranz, Frederik Toscani and Hatice Elif Ture

Corporate income taxes around the world: a survey on forward-looking tax measures and two applications pp. 418-456

Elias Steinmüller, Georg U. Thunecke and Georg Wamser

Volume 26, issue 1, 2019

Guest editorial: Special post-conference section on the shadow economy, tax evasion and informal labour pp. 1-3

Stanisław Cichocki and Ryszard Kokoszczyński

Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy pp. 4-40

Piotr Dybka, Michał Kowalczuk, Bartosz Olesiński, Andrzej Torój and Marek Rozkrut

Underground activities and labour market performance pp. 41-70

Ann-Sofie Kolm and Birthe Larsen

Financial constraints and firm tax evasion pp. 71-102

James Alm, Yongzheng Liu and Kewei Zhang

Environmental projects in the presence of corruption pp. 103-144

Athanasios Lapatinas, Anastasia Litina and Eftichios Sartzetakis

Does the government-mandated adoption of international financial reporting standards reduce income tax revenue? pp. 145-166

Chih-Wen Mao and Wen-Chieh Wu

How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria pp. 167-197

Joerg Paetzold

Non-tax revenue in the European Union: A source of fiscal risk? pp. 198-223

Gilles Mourre and Adriana Reut

Volume 25, issue 6, 2018

Introduction to the special issue pp. 1401-1403

Wojciech Kopczuk, Andreas Peichl and Sara LaLumia

The ECB’s fiscal policy pp. 1404-1433

Hans-Werner Sinn

Inclusive fiscal reform: ensuring fairness and transparency in the international tax system pp. 1434-1448

David Bradbury and Pierce O’Reilly

Using small businesses for individual tax planning: evidence from special tax regimes in Chile pp. 1449-1489

Claudio Agostini, Eduardo Engel, Andrea Repetto and Damián Vergara

Tax refunds and income manipulation: evidence from the EITC pp. 1490-1518

Florian Buhlmann, Benjamin Elsner and Andreas Peichl

Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession pp. 1519-1558

David Cashin, Jamie Lenney, Byron Lutz and William Peterman

Emergence of populism under ambiguity pp. 1559-1562

Daiki Kishishita

Volume 25, issue 5, 2018

Optimal family taxation and income inequality pp. 1093-1128

Patricia Apps and Ray Rees

Sub-metropolitan tax competition with household and capital mobility pp. 1129-1169

Tidiane Ly

A test of fiscal sustainability in the EU countries pp. 1170-1196

Kyung-woo Lee, Jong-Hee Kim and Taeyoon Sung

Specific versus ad valorem taxes in the presence of cost and quality differences pp. 1197-1214

Kuang-Cheng Andy Wang, Ping-Yao Chou and Wen-Jung Liang

Distributional and revenue effects of a tax shift from labor to property pp. 1215-1251

Jörg Paetzold and Markus Tiefenbacher

Is capital back? The role of land ownership and savings behavior pp. 1252-1276

Max Franks, David Klenert, Anselm Schultes, Kai Lessmann and Ottmar Edenhofer

Tax treaties and foreign direct investment: a network approach pp. 1277-1320

Sunghoon Hong

Optimal tax routing: network analysis of FDI diversion pp. 1321-1371

Maarten Van 't Riet and Arjan Lejour

Are global taxes feasible? pp. 1372-1400

Richard Bird

Volume 25, issue 4, 2018

A collateral tax sanction: When does it mimic a welfare-improving tag? pp. 841-866

Yulia Kuchumova

Optimal income taxation and migration pp. 867-882

Valeria De Bonis and Luca Spataro

The marginal cost of public funds is one at the optimal tax system pp. 883-912

Bas Jacobs

The effect of investment tax incentives: evidence from China’s value-added tax reform pp. 913-945

Lei Zhang, Yuyu Chen and Zongyan He

Central-local government fiscal relations and cyclicality of public spending: evidence from China pp. 946-980

Jing Xing and Clemens Fuest

Electoral cycles in MPs’ salaries: evidence from the German states pp. 981-1000

Björn Kauder, Manuela Krause and Niklas Potrafke

Inequality and the composition of taxes pp. 1001-1028

Andrew Pickering and Sheraz Rajput

Gender bias in the spending of child benefits: evidence from a natural policy reform pp. 1029-1070

Panayiota Lyssiotou

Strength in diversity? Fiscal federalism among the fifty US states pp. 1071-1091

Teresa Garcia-Mila, Therese J. McGuire and Wallace Oates

Volume 25, issue 3, 2018

Anti profit-shifting rules and foreign direct investment pp. 553-580

Thiess Buettner, Michael Overesch and Georg Wamser

Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform pp. 581-630

Sebastien Bradley, Estelle Dauchy and Makoto Hasegawa

On the optimal lifetime redistribution and social objectives: a multidimensional approach pp. 631-653

Terhi Ravaska, Sanna Tenhunen and Matti Tuomala

Optimal fringe benefit taxes: the implications of business use pp. 654-672

Callum Butler and Paul Calcott

Vertical effects of fiscal rules: the Swiss experience pp. 673-721

Heiko Burret and Lars Feld

Behavioral dynamics of tax compliance when taxpayer assistance services are available pp. 722-756

Michael McKee, Caleb A. Siladke and Christian Vossler

A welfare evaluation of the 1986 tax reform for married couples in the United States pp. 757-807

Matteo Picchio and Giacomo Valletta

Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation? pp. 808-840

Sijbren Cnossen

Volume 25, issue 2, 2018

Tax competition and fiscal equalization under corporate income taxation pp. 311-324

Caterina Liesegang and Marco Runkel

Capital taxation, investment, growth, and welfare pp. 325-376

Simon Bösenberg, Peter Egger and Benedikt Zoller-Rydzek

Dividend taxes and stock volatility pp. 377-403

Erin E. Syron Ferris

The magic of layoff taxes requires equilibrium stability pp. 404-411

Frédéric Gavrel

Optimal policies for sin goods and health care: Tax or subsidy? pp. 412-429

Chu-chuan Cheng and Hsun Chu

Tax penalties on fluctuating incomes: estimates from longitudinal data pp. 430-457

Daniel V. Gordon and Jean-Francois Wen

Tax reforms and the underground economy: a simulation-based analysis pp. 458-518

Barbara Annicchiarico and Claudio Cesaroni

VAT and agriculture: lessons from Europe pp. 519-551

Sijbren Cnossen

Volume 25, issue 1, 2018

Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes pp. 1-63

Irem Guceri

Optimal taxation and public provision for poverty reduction pp. 64-98

Ravi Kanbur, Tuuli Paukkeri, Jukka Pirttilä and Matti Tuomala

Long-term care social insurance: How to avoid big losses? pp. 99-139

Justina Klimaviciute and Pierre Pestieau

Taxation and parental time allocation under different assumptions on altruism pp. 140-165

Alessandra Casarico and Alessandro Sommacal

The stimulative effect of an unconditional block grant on the decentralized provision of care pp. 166-199

Mark Kattenberg and Wouter Vermeulen

An experimental analysis of tax avoidance policies pp. 200-239

Samreen Malik, Benedikt Mihm and Florian Timme

Infrastructure spillovers and strategic interaction: does the size matter? pp. 240-272

Massimiliano Ferraresi, Umberto Galmarini and Leonzio Rizzo

An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata pp. 273-309

Mathias Dolls, Clemens Fuest, Dirk Neumann and Andreas Peichl