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 24, issue 6, 2017

Introducing an IP license box in Switzerland: quantifying the effects pp. 927-961

Florian Chatagny, Marko Koethenbuerger and Michael Stimmelmayr

Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland pp. 962-996

Sergio Galletta and Agustin Redonda

Married couple work participation and earnings elasticities: evidence from tax data pp. 997-1025

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

Leonardo Becchetti, Vittorio Pelligra and Tommaso Reggiani

Illegal immigration and the shadow economy pp. 1050-1080

Carmen Camacho, Fabio Mariani and Luca Pensieroso

Emissions trading, non-compliance and bankable permits pp. 1081-1099

Pauli Lappi

The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data pp. 1100-1140

Sandy Fréret and Denis Maguain

The effect of VATs on government balance sheets pp. 1141-1173

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

Peter Birch Sørensen

Tax evasion in a Cournot oligopoly with endogenous entry pp. 754-779

Laszlo Goerke

Would less regional income distribution justify the present call for devolution? pp. 780-799

Rosella Levaggi and Francesco Menoncin

Fiscal equalisation schemes under competition pp. 800-816

Johannes Becker and Michael Kriebel

Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation pp. 817-853

Willem Sas

Social planning and coercion under bounded rationality with an application to environmental policy pp. 854-878

Beat Hintermann and Thomas F. Rutherford

National income taxation and the geographic distribution of population pp. 879-902

Jorn Rattso and Hildegunn Stokke

Taxes in an e-commerce generation pp. 903-926

David Agrawal and William Fox

Volume 24, issue 4, 2017

Introduction to the special issue on entrepreneurship, innovation and public policy pp. 547-549

Katherine Cuff and Alfons Weichenrieder

On the spread of social protection systems pp. 550-574

Peter Egger, Doina Radulescu and Nora Strecker

Fiscal sustainability and demographic change: a micro-approach for 27 EU countries pp. 575-615

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

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

Yoshito Funashima and Kazuki Hiraga

The assignment and division of the tax base in a system of hierarchical governments pp. 678-704

William H. Hoyt

Self-enforcing agreements under unequal nationally determined contributions pp. 705-729

Emilson Silva

Volume 24, issue 3, 2017

Dynamic inconsistency and preferential taxation of foreign capital pp. 381-396

Kaushal Kishore

Majority voting and endogenous timing in tax competition pp. 397-415

Hikaru Ogawa and Taiki Susa

Does past experience affect future behavior? Evidence from estate tax avoidance behavior pp. 416-431

Sungmun Choi

What happens to the husband’s retirement decision when the wife’s retirement incentives change? pp. 432-458

Håkan Selin

Investment-driven mixed firms: partial privatization by local governments pp. 459-483

Alberto Cavaliere, M. Maggi and F. Stroffolini

Income inequality, fiscal stimuli and political (in)stability pp. 484-511

Luca Agnello, Vitor Castro, Joao Jalles and Ricardo Sousa

Estimation of drivers of public education expenditure: Baumol’s effect revisited pp. 512-535

Manabu Nose

Federal subsidization of state expenditure to reduce political budget cycles pp. 536-545

Thomas Aronsson and David Granlund

Volume 24, issue 2, 2017

Collusive tax evasion and social norms pp. 179-197

Martin Abraham, Kerstin Lorek, Friedemann Richter and Matthias Wrede

Risk aversion and inequity aversion in demand for unemployment benefits pp. 198-220

Peter G. Backus and Alejandro Esteller-Moré

Fiscal equalization and lobbying pp. 221-247

Alejandro Esteller-Moré, Umberto Galmarini and Leonzio Rizzo

Fiscal decentralization, equalization, and intra-provincial inequality in China pp. 248-281

Yongzheng Liu, Jorge Martinez-Vazquez and Alfred Wu

Double-edged incentive competition for foreign direct investment pp. 282-312

Jie Ma

Local taxes and political influence: evidence from locally dominant firms in German municipalities pp. 313-337

Ivo Bischoff and Stefan Krabel

Equilibrium leadership in tax competition models with capital ownership: a rejoinder pp. 338-349

Jean Hindriks and Yukihiro Nishimura

Ramsey meets Thünen: the impact of land taxes on economic development and land conservation pp. 350-380

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

Margaret McKeehan and George Zodrow

Optimal unemployment benefit policy and the firm productivity distribution pp. 36-59

Tomer Blumkin, Leif Danziger and Eran Yashiv

Why not fully spend a conditional block grant? pp. 60-95

Riemer P. Faber and Pierre Koning

Strategic delegation when public inputs for a global good are imperfect substitutes pp. 96-111

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

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

Masayoshi Hayashi and Wataru Yamamoto

Tax competition and federal equalization schemes with decentralized leadership pp. 164-178

Emilson Silva

Volume 23, issue 6, 2016

Optimal taxation and top incomes pp. 981-1003

Yuri Andrienko, Patricia Apps and Ray Rees

Immigration and local spending in social services: evidence from a massive immigration wave pp. 1004-1029

Jordi Jofre-Monseny, Pilar Sorribas-Navarro and Javier Vázquez-Grenno

Fiscal incentives and political budget cycles in China pp. 1030-1073

Pi-Han Tsai

State ownership and corruption pp. 1074-1092

Steve Billon and Robert Gillanders

The incidence of Cash for Clunkers: Evidence from the 2009 car scrappage scheme in Germany pp. 1093-1125

Ashok Kaul, Gregor Pfeifer and Stefan Witte

Short- and long-term participation tax rates and their impact on labor supply pp. 1126-1159

Charlotte Bartels and Nico Pestel

Cross-country differences in the contribution of future migration to old-age financing pp. 1160-1184

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

Thiess Buettner, Michael Overesch and Georg Wamser

Signaling, network externalities, and subsidies pp. 798-811

Bruno De Borger and Amihai Glazer

Amalgamation, free-rider behavior, and regulation pp. 812-833

Katsuyoshi Nakazawa

Small business tax policy and informality: evidence from Georgia pp. 834-853

Miriam Bruhn and Jan Loeprick

Taxation without representation: local fiscal response to intergovernmental transfers in China pp. 854-874

Chang Liu and Guangrong Ma

Voters prefer more qualified mayors, but does it matter for public finances? Evidence for Germany pp. 875-910

Ronny Freier and Sebastian Thomasius

How to stop the race to the bottom pp. 911-933

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

Bruno De Borger and Stef Proost

Public employment and compensation reform: the role of social dialogue and structural measures pp. 960-979

Lorenzo Forni and Natalija Novta

Volume 23, issue 4, 2016

Introduction to the special issue on Taxation in a Global Economy pp. 603-606

Dhammika Dharmapala and Panu Poutvaara

Measuring climate policy stringency: a shadow price approach pp. 607-639

Wilhelm Althammer and Erik Hille

The elasticity of taxable income and income-shifting: what is “real” and what is not? pp. 640-669

Jarkko Harju and Tuomas Matikka

Public debt, bailouts, and common bonds pp. 670-692

Zarko Kalamov and Klaas Staal

Common labor market, attachment and spillovers in a large metropolis pp. 693-715

Emilson Silva and Vander Lucas

Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries pp. 741-761

Temesgen Worku, Juan P. Mendoza and Jacco L. Wielhouwer

Unequal inequalities: Do progressive taxes reduce income inequality? pp. 762-783

Denvil Duncan and Klara Sabirianova Peter

Volume 23, issue 3, 2016

Migration, wages and income taxes pp. 434-453

Jean Gabszewicz, Ornella Tarola and Skerdilajda Zanaj

Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity pp. 454-489

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

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

Zareh Asatryan

Volume 23, issue 2, 2016

Inequality and the politics of redistribution pp. 191-217

Tetsuo Ono

A public good model with lotteries in large groups pp. 218-233

Antonio Cabrales and Haydée Lugo

Second-best income taxation and education policy with endogenous human capital and borrowing constraints pp. 234-268

Bas Jacobs and Hongyan Yang

The welfare ranking of prices and quantities under noncompliance pp. 269-288

Pauli Lappi

Government consumption smoothing in a balanced budget regime pp. 289-315

Lovisa Persson

Flexible pension take-up in social security pp. 316-342

Yvonne Adema, Jan Bonenkamp and Lex Meijdam

Do government preferences matter for tax competition? pp. 343-367

Yongzheng Liu

Indirect tax reform and the specification of demand: the case of Ireland pp. 368-399

Michael Savage

Volume 23, issue 1, 2016

Editorial note pp. 1-1

Ronald Davies and Sara LaLumia

Editorial note pp. 1-1

Ronald Davies and Sara LaLumia

Tax rates as strategic substitutes pp. 2-24

Hendrik Vrijburg and Ruud de Mooij

Institutional quality and capital taxation pp. 25-47

Luis Araujo and Paulo Arvate

Personal taxation of capital income and the financial leverage of firms pp. 48-81

Frank Fossen and Martin Simmler

Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions pp. 82-113

Nils Herger, Christos Kotsogiannis and Steve McCorriston

The stimulative effects of intergovernmental grants and the marginal cost of public funds pp. 114-139

Bev Dahlby and Ergete Ferede

A welfare comparison of ad valorem and unit tax regimes pp. 140-157

Magnus Hoffmann and Marco Runkel

Examples of unit tax superiority for a price-discriminating monopolist pp. 158-167

Francisco Galera, José Luis Álvarez and Isabel Rodriguez-Tejedo

Secrecy jurisdictions pp. 168-189

Guttorm Schjelderup