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 22, issue 6, 2015

Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax” pp. 909-931

Andrew Bauer, Alan Macnaughton and Anindya Sen

Is trade liberalization conducive to the formation of climate coalitions? pp. 932-955

Thomas Eichner and Rüdiger Pethig

A political economy of tax havens pp. 956-976

Hsun Chu, Chu-chuan Cheng and Yu-Bong Lai

Policy outcomes of single and double-ballot elections pp. 977-998

Massimiliano Ferraresi, Leonzio Rizzo and Alberto Zanardi

Bilateral tax treaties and US foreign direct investment financing modes pp. 999-1027

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

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

Zhiyong An

Decentralization in Africa and the nature of local governments’ competition: evidence from Benin pp. 1048-1076

Emilie Caldeira, Martial Foucault and Gregoire Rota-Graziosi

Mobilizing VAT revenues in African countries pp. 1077-1108

Sijbren Cnossen

Volume 22, issue 5, 2015

Editorial note pp. 703-704

Ronald Davies and Andreas Haufler

IMF conditionalities, liquidity provision, and incentives for fiscal adjustment pp. 705-722

Bernardo Guimaraes and Oz Iazdi

Optimal redistributive pensions and the cost of self-control pp. 723-740

Pier-André Bouchard St-Amant and Jean-Denis Garon

Salience of social security contributions and employment pp. 741-759

Inigo Iturbe-Ormaetxe

International tax competition: zero tax rate at the top re-established pp. 760-776

Tomer Blumkin, Efraim Sadka and Yotam Shem-Tov

Tax rate and tax base competition for foreign direct investment pp. 777-810

Peter Egger and Horst Raff

The choice of commodity tax base in the presence of horizontal foreign direct investment pp. 811-833

Scott McCracken

Empirical evidence on horizontal competition in tax enforcement pp. 834-860

Jose M. Duran-Cabre, Alejandro Esteller-Moré and Luca Salvadori

Institutions improving fiscal performance: evidence from Swedish municipalities pp. 861-886

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

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

Monika Bütler and Kerstin Schneider

Challenges for European welfare states pp. 534-548

Axel Börsch-Supan

The determinants of annuitization: evidence from Sweden pp. 549-578

Johannes Hagen

Social security in an analytically tractable overlapping generations model with aggregate and idiosyncratic risks pp. 579-603

Daniel Harenberg and Alexander Ludwig

Tax treatment of bequests when donor benefits are discounted pp. 604-634

Robin Boadway and Katherine Cuff

Tax structure and macroeconomic performance pp. 635-662

Giampaolo Arachi, Valeria Bucci and Alessandra Casarico

Trust in government and fiscal adjustments pp. 663-682

Dirk Bursian, Alfons Weichenrieder and Jochen Zimmer

Efficient earmarking under decentralized fiscal commitments pp. 683-701

Emilson Silva

Volume 22, issue 3, 2015

Oates’ decentralization theorem with imperfect household mobility pp. 353-375

Francis Bloch and Ünal Zenginobuz

A structural approach for analyzing fiscal equalization pp. 376-400

Audun Langørgen

Tax evasion and social information: an experiment in Belgium, France, and the Netherlands pp. 401-425

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

Sebastian Beer and Jan Loeprick

A race beyond the bottom: the nature of bidding for a firm pp. 452-475

Taiji Furusawa, Kazumi Hori and Ian Wooton

The Re-distributive Role of Child Benefits Revisited pp. 476-501

Tomer Blumkin, Yoram Margalioth and Efraim Sadka

Intellectual property box regimes: effective tax rates and tax policy considerations pp. 502-530

Lisa Evers, Helen Miller and Christoph Spengel

Volume 22, issue 2, 2015

Taxation and leverage in international banking pp. 177-200

Grace Gu, Ruud de Mooij and Tigran Poghosyan

Part-time unemployment and optimal unemployment insurance pp. 201-223

Susanne Ek and Bertil Holmlund

Empirical welfare analysis with preference heterogeneity pp. 224-251

André Decoster and Peter Haan

Within-group cooperation and between-group externalities in the provision of public goods pp. 252-273

Keisuke Hattori

Catalysts for social insurance: education subsidies versus physical capital taxation pp. 274-310

Dirk Schindler and Hongyan Yang

Fiscal equalization, government expenditures and endogenous growth pp. 311-329

Philippe Cyrenne and Manish Pandey

The price elasticity of charitable giving: does the form of tax relief matter? pp. 330-352

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

Roberto Dell’Anno and Désirée Teobaldelli

Granting public or private consumption? Effects of grants on local public spending and income taxes pp. 41-72

Heléne Lundqvist

Do alcohol taxes in Europe and the US rightly correct for externalities? pp. 73-101

Evan Herrnstadt, Ian Parry and Juha Siikamäki

Optimal tax on capital inflows discriminated by debt-risk profile pp. 102-119

Julián Parra-Polanía and Carmina Vargas

Income tax buyouts and income tax evasion pp. 120-143

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

Shun-ichiro Bessho and Masayoshi Hayashi

Volume 21, issue 6, 2014

Social long-term care insurance and redistribution pp. 955-974

Helmuth Cremer and Pierre Pestieau

Does charitable gambling crowd out charitable donations? Using matching to analyze a policy reform pp. 975-996

Shih-Ying Wu

Corruption and competition for resources pp. 997-1011

Kjetil Bjorvatn and Tina Søreide

Agglomeration, tax competition, and fiscal equalization pp. 1012-1027

Matthias Wrede

Revenue and welfare effects of financial sector VAT exemption pp. 1028-1050

Thiess Buettner and Katharina Erbe

Volume 21, issue 5, 2014

Comparing inequality aversion across countries when labor supply responses differ pp. 845-873

Olivier Bargain, Mathias Dolls, Dirk Neumann, Andreas Peichl and Sebastian Siegloch

A reexamination of state fiscal health and amnesty enactment pp. 874-893

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

Håkan Selin

Cooperation in environmental policy: a spatial approach pp. 923-954

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

Jorge Martinez-Vazquez

Thresholds, informality, and partitions of compliance pp. 536-559

Ravi Kanbur and Michael Keen

Tax compliance under horizontal and vertical equity conditions: An experimental approach pp. 560-577

Massimo Finocchiaro Castro and Ilde Rizzo

Government size, composition of public expenditure, and economic development pp. 578-597

Susana Martins and Francisco Veiga

Euro membership and fiscal reaction functions pp. 598-613

Alfons Weichenrieder and Jochen Zimmer

Fiscal consolidations and public debt in Europe pp. 614-644

Gianluca Cafiso and Roberto Cellini

Tax reforms and the capital structure of banks pp. 645-693

Thomas Hemmelgarn and Daniel Teichmann

Corporate taxation and the quality of research and development pp. 694-719

Christof Ernst, Katharina Richter-Weiss and Nadine Riedel

Wealth transfer taxation: an empirical investigation pp. 720-767

Paola Profeta, Simona Scabrosetti and Stanley Winer

The optimal inheritance tax in the presence of investment in education pp. 768-795

Michel Strawczynski

Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes pp. 796-812

Jorge Onrubia, Fidel Picos and María Carmen Rodado

An assessment of the waste effects of corruption on infrastructure provision pp. 813-843

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

Yongzheng Liu

Federal coordination of local housing demolition in the presence of filtering and migration pp. 375-396

Kristof Dascher

Debt shifting in Europe pp. 397-435

Raffaele Miniaci, Maria Laura Parisi and Paolo Panteghini

Fiscal sustainability in the presence of systemic banks: the case of EU countries pp. 436-467

Agnès Benassy-Quere and Guillaume Roussellet

The runaway taxpayer pp. 468-497

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

David Stadelmann and Reiner Eichenberger

Volume 21, issue 2, 2014

With which countries do tax havens share information? pp. 175-197

Katarzyna Bilicka and Clemens Fuest

Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach pp. 198-227

Brigitte van Baalen and Tobias Müller

International tax competition with endogenous sequencing pp. 228-247

Tomoya Ida

The role of headquarters in multinational profit shifting strategies pp. 248-271

Matthias Dischinger, Bodo Knoll and Nadine Riedel

Revenue functions and Dupuit curves for indirect taxes with cross-border shopping pp. 272-297

Jørgen Aasness and Odd Nygård

Trade integration and corporate income tax differentials pp. 298-323

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

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

Nadja Dwenger and Viktor Steiner

Indirect tax harmonization and global public goods pp. 29-49

Ourania Karakosta, Christos Kotsogiannis and Miguel-Angel Lopez-Garcia

Asymmetric capital tax competition and choice of tax rate pp. 50-65

Holger Kächelein

Asymmetric tax competition in the presence of lobbying pp. 66-86

Yu-Bong Lai

Pro-poor indirect tax reforms, with an application to Mexico pp. 87-118

Jean-Yves Duclos, Paul Makdissi and Abdelkrim Araar

Personal income tax mimicry: evidence from international panel data pp. 119-152

Denvil Duncan and Edwin Gerrish

Reporting import tariffs (and other taxes) pp. 153-173

Mirco Tonin