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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.

Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

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Volume 20, issue 6, 2013

Aid for trade, infrastructure, and growth pp. 886-909 Downloads
Takumi Naito
Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands pp. 910-937 Downloads
Francis Weyzig
A continuous model of income insurance pp. 938-960 Downloads
Assar Lindbeck and Mats Persson
Optimal tax base with administrative fixed costs pp. 961-973 Downloads
Stephane Gauthier
Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors pp. 974-991 Downloads
John Creedy and Norman Gemmell
A simple model of copyright levies: implications for harmonization pp. 992-1013 Downloads
Jin-Hyuk Kim

Volume 20, issue 5, 2013

Corporate tax competition between firms pp. 725-752 Downloads
Simon Loretz and Padraig Moore
Pollution and reforms of domestic and trade taxes towards uniformity pp. 753-768 Downloads
Michael Michael and Panos Hatzipanayotou
Four facts about dividend payouts and the 2003 tax cut pp. 769-784 Downloads
Jesse Edgerton
Fiscal rules, budget deficits and budget projections pp. 785-807 Downloads
Simon Luechinger and Christoph Schaltegger
Profit taxes and financing constraints pp. 808-826 Downloads
Christian Keuschnigg and Evelyn Ribi
Official forecasts and management of oil windfalls pp. 827-866 Downloads
Torfinn Harding and Frederick (Rick) van der Ploeg
A proposal to apply the Kiwi-VAT to insurance services in the European Union pp. 867-883 Downloads
Sijbren Cnossen

Volume 20, issue 4, 2013

Introduction to the special issue on public finance, public debt and global recovery pp. 545-547 Downloads
Jack Mintz and Michael Smart
MIGRATION into the WELFARE STATE: tax and migration competition pp. 548-563 Downloads
Assaf Razin
Weathering the crisis and beyond: perspectives for the Euro area pp. 564-595 Downloads
Christoph Schmidt and Benjamin Weigert
A partial race to the bottom: corporate tax developments in emerging and developing economies pp. 596-617 Downloads
S. Abbas and Alexander Klemm
Cross-border shopping and the Atkinson–Stiglitz theorem pp. 618-630 Downloads
Sebastian Kessing and Bernhard Koldert
Effective labor taxation and the international location of headquarters pp. 631-652 Downloads
Peter Egger, Doina Radulescu and Nora Strecker
Gender-based and couple-based taxation pp. 653-686 Downloads
Spencer Bastani
The size and scope of government in the US states: does party ideology matter? pp. 687-714 Downloads
Christian Bjørnskov and Niklas Potrafke
Preparing the way for a modern GST in India pp. 715-723 Downloads
Sijbren Cnossen

Volume 20, issue 3, 2013

Climate change: fiscal and international trade issues—introduction pp. 357-359 Downloads
Thiess Buettner and Christos Kotsogiannis
First-and second-best allocations under economic and environmental uncertainty pp. 360-380 Downloads
Konstantinos Angelopoulos, George Economides and Apostolis Philippopoulos
International trade and climate change pp. 381-413 Downloads
Xiao Chen and Alan Woodland
Limited computational ability and social security pp. 414-433 Downloads
Frank Caliendo and T. Scott Findley
Tax competition leading to strict environmental policy pp. 434-449 Downloads
Cees Withagen and Alex Halsema
Tobin meets Oates: solidarity and the optimal fiscal federal structure pp. 450-473 Downloads
Xavier Calsamiglia, Teresa Garcia-Mila and Therese McGuire
Further analysis on leadership in tax competition: the role of capital ownership pp. 474-484 Downloads
Hikaru Ogawa
On the design of an optimal non-linear tax/pension system with habit formation pp. 485-512 Downloads
Matti Tuomala and Sanna Tenhunen
Investment impact of tax loss treatment—empirical insights from a panel of multinationals pp. 513-543 Downloads
Daniel Dreßler and Michael Overesch

Volume 20, issue 2, 2013

Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy pp. 169-191 Downloads
Clemens Fuest and Martin Kolmar
The value of honesty: empirical estimates from the case of the missing children pp. 192-224 Downloads
Sara LaLumia and James Sallee
Tax compliance under tax regime changes pp. 225-246 Downloads
Friedrich Heinemann and Martin Kocher
Size versus scope: on the trade-off facing economic unions pp. 247-267 Downloads
Oliver Lorz and Gerald Willmann
Optimal taxation and welfare benefits with monitoring of job search pp. 268-292 Downloads
Jan Boone and Lans Bovenberg
On NIMBY and commuting pp. 293-311 Downloads
Bert Saveyn
Optimal redistributive tax and education policies in general equilibrium pp. 312-337 Downloads
Bas Jacobs
Size, spillovers and soft budget constraints pp. 338-356 Downloads
Ernesto Crivelli and Klaas Staal

Volume 20, issue 1, 2013

Tax reform, the informal economy, and bank financing of capital formation pp. 1-28 Downloads
Andrew Feltenstein and Maral Shamloo
Fiscal implications of climate change pp. 29-70 Downloads
Benjamin Jones, Michael Keen and Jon Strand
The desirability of workfare in the presence of misreporting pp. 71-88 Downloads
Tomer Blumkin, Yoram Margalioth and Efraim Sadka
Public capital, public pension, and growth pp. 89-104 Downloads
Noritaka Maebayashi
Value-added taxation and consumption pp. 105-128 Downloads
James Alm and Asmaa El-Ganainy
Progressive taxes and firm births pp. 129-168 Downloads
Hans Bacher and Marius Brülhart

Volume 19, issue 6, 2012

The effects of population aging on optimal redistributive taxes in an overlapping generations model pp. 777-799 Downloads
Craig Brett
Auditing internal transfer prices in multinationals under monopolistic competition pp. 800-818 Downloads
Kenji Matsui
Capital tax competition and social security pp. 819-843 Downloads
Raymond Batina
The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments pp. 844-883 Downloads
Bev Dahlby and Ergete Ferede
Security transaction taxes: issues and evidence pp. 884-912 Downloads
Thornton Matheson
Economic conditions, enforcement, and criminal activities in the district of Abidjan pp. 913-941 Downloads
José Kimou

Volume 19, issue 5, 2012

Horizontal inequity under a dual income tax system: principles and measurement pp. 625-640 Downloads
Erlend Bø, Peter Lambert and Thor Thoresen
Minimum taxes and repeated tax competition pp. 641-649 Downloads
Áron Kiss
Laffer effect, gross substitution, marginal cost of public funds and the level property of public good provision pp. 650-659 Downloads
Ming Chang and Hsiao-Ping Peng
Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China pp. 660-676 Downloads
Zhiyong An
Public education spending in a globalized world pp. 677-707 Downloads
Thushyanthan Baskaran and Zohal Hessami
Decomposition analysis of distributive policies using behavioural simulations pp. 708-731 Downloads
Olivier Bargain
Distortionary taxation and the free-rider problem pp. 732-752 Downloads
Felix Bierbrauer
The political economy of derived pension rights pp. 753-776 Downloads
Marie-Louise Leroux and Pierre Pestieau

Volume 19, issue 4, 2012

Introduction: rethinking the role of the state pp. 463-467 Downloads
Ruud de Mooij
Target loans, current account balances and capital flows: the ECB’s rescue facility pp. 468-508 Downloads
Hans-Werner Sinn and Timo Wollmershäuser
Bottlenecks in ramping up public investment pp. 509-538 Downloads
Frederick (Rick) van der Ploeg
Should remittances be taxed or subsidized? pp. 539-553 Downloads
John Wilson
Capital income taxation and risk taking under prospect theory pp. 554-573 Downloads
Jaroslava Hlouskova and Panagiotis Tsigaris
Games within borders: are geographically differentiated taxes optimal? pp. 574-597 Downloads
David Agrawal
On the political economics of tax reforms: survey and empirical assessment pp. 598-624 Downloads
Micael Castanheira, Gaëtan Nicodème and Paola Profeta

Volume 19, issue 3, 2012

The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons pp. 319-337 Downloads
Florian Chatagny and Nils Soguel
Higher education and firms: on the interaction between research and regional policies pp. 338-367 Downloads
Marcel Gerard, Nathalie Gilson and Fernando Ruiz
Welfare effects of VAT reforms: a general equilibrium analysis pp. 368-392 Downloads
Brita Bye, Birger Strøm and Turid Åvitsland
Empirical evidence on the effects of tax incentives pp. 393-423 Downloads
Alexander Klemm and Stefan Parys
The Norwegian shareholder tax reconsidered pp. 424-441 Downloads
Tobias Lindhe and Jan Södersten
Measuring the balance of government intervention on forward and backward family transfers using NTA estimates: the modified Lee arrows pp. 442-461 Downloads
Concepció Patxot, Elisenda Rentería, Miguel Sánchez-Romero and Guadalupe Souto

Volume 19, issue 2, 2012

Lotteries, public good provision and the degree of rivalry pp. 195-202 Downloads
Paul Pecorino and Akram Temimi
Labor markets and capital tax competition pp. 203-215 Downloads
Thomas Eichner and Thorsten Upmann
Optimal taxation with monopolistic competition pp. 216-236 Downloads
Leslie Reinhorn
Understanding multidimensional tax systems pp. 237-267 Downloads
Leslie Robinson and Joel Slemrod
Public pensions and labor supply over the life cycle pp. 268-287 Downloads
Eric French and John Jones
Myopia, regrets, and risky behaviors pp. 288-317 Downloads
Pierre Pestieau and Gregory Ponthiere

Volume 19, issue 1, 2012

Tax evasion, tax avoidance and shadow economy: introduction pp. 1-4 Downloads
Clemens Fuest and Friedrich Schneider
An evasive topic: theorizing about the hidden economy pp. 5-24 Downloads
Agnar Sandmo
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy pp. 25-53 Downloads
Joel Slemrod and Caroline Weber
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies pp. 54-77 Downloads
James Alm
Self-perceptions, government policies and tax compliance in Germany pp. 78-103 Downloads
Lars Feld and Claus Larsen
Tax avoidance versus tax evasion: on some determinants of the shadow economy pp. 104-117 Downloads
Reinhard Neck, Jens Wächter and Friedrich Schneider
Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany pp. 118-138 Downloads
Olivier Bargain, Herwig Immervoll, Andreas Peichl and Sebastian Siegloch
Shadow economies around the world: novel insights, accepted knowledge, and new estimates pp. 139-171 Downloads
Andreas Buehn and Friedrich Schneider
Corruption and the shadow economy: like oil and vinegar, like water and fire? pp. 172-194 Downloads
Andreas Buehn and Friedrich Schneider
Page updated 2023-01-30