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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 18, issue 6, 2011

Trade and investment liberalization as determinants of multilateral environmental agreement membership pp. 605-633 Downloads
Peter Egger, Christoph Jeßberger and Mario Larch
Assessing the welfare change from a pension reform pp. 634-657 Downloads
Anders Karlström, Mårten Palme and Ingemar Svensson
Borrowing constraints, the cost of precautionary saving and unemployment insurance pp. 658-687 Downloads
Thomas Crossley and Hamish Low
Expected future earnings, taxation, and university enrollment pp. 688-723 Downloads
Frank Fossen and Daniela Glocker
Tax morale and public spending inefficiency pp. 724-749 Downloads
Guglielmo Barone and Sauro Mocetti
The new Spanish system of intergovernmental transfers pp. 750-786 Downloads
Antoni Zabalza and Julio López-Laborda

Volume 18, issue 5, 2011

Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax pp. 495-506 Downloads
Nobuo Akai, Hikaru Ogawa and Yoshitomo Ogawa
Targeted savings and labor supply pp. 507-518 Downloads
Louis Kaplow
Indirect taxation and tax incidence under nonlinear pricing pp. 519-532 Downloads
Sissel Jensen and Guttorm Schjelderup
Tariffs versus VAT in the presence of heterogeneous firms and an informal sector pp. 533-554 Downloads
Ronald Davies and Lourenco Paz
Does reduced trade tax revenue affect government spending patterns? pp. 555-579 Downloads
Michael Moore and Maurizio Zanardi
Optimal tax policy when firms are internationally mobile pp. 580-604 Downloads
Johannes Becker and Clemens Fuest

Volume 18, issue 4, 2011

Globalisation squeezes the public sector—is it so obvious? pp. 369-382 Downloads
Torben Andersen and Allan Sørensen
Unequal wages for equal utilities pp. 383-398 Downloads
Helmuth Cremer, Pierre Pestieau and Maria Racionero
Taxing multi-nationals under union wage bargaining pp. 399-421 Downloads
Nadine Riedel
Corporation tax asymmetries: effective tax rates and profit shifting pp. 422-435 Downloads
John Creedy and Norman Gemmell
Are older workers overpaid? A literature review pp. 436-460 Downloads
Paul de Hek and Daniel van Vuuren
Financial reporting, tax, and real decisions: toward a unifying framework pp. 461-494 Downloads
Douglas Shackelford, Joel Slemrod and James Sallee

Volume 18, issue 3, 2011

Can countries reverse fertility decline? Evidence from France’s marriage and baby bonuses, 1929–1981 pp. 253-272 Downloads
Daniel Chen
Trade and domestic tax reforms in the presence of a public good and different neutrality conditions pp. 273-290 Downloads
Panos Hatzipanayotou, Sajal Lahiri and Michael Michael
Temporary immigration visas pp. 291-303 Downloads
Oliver Lorz and Karen Schaefer
The marginal cost of public funds and the flypaper effect pp. 304-321 Downloads
Bev Dahlby
Impure public goods, matching grant rates and income redistribution in a federation with decentralized leadership and imperfect labor mobility pp. 322-336 Downloads
Arthur Caplan and Emilson Silva
Making do: state constraints and local responses in California’s education finance system pp. 337-368 Downloads
William Duncombe and John Yinger

Volume 18, issue 2, 2011

Merger policy and tax competition: the role of foreign firm ownership pp. 121-145 Downloads
Andreas Haufler and Christian Schulte
Health, disability and work: patterns for the working age population pp. 146-165 Downloads
Pilar Garcia-Gomez, Hans-Martin von Gaudecker and Maarten Lindeboom
Entrepreneurship and asymmetric information in input markets pp. 166-192 Downloads
Robin Boadway and Motohiro Sato
Targeting public services through the unequal treatment of unequals pp. 193-213 Downloads
Audun Langørgen
Country characteristics and preferences over tax principles pp. 214-232 Downloads
Nigar Hashimzade, Hassan Khodavaisi and Gareth Myles
Tradeoffs of foreign assistance for the weakest-link global public goods pp. 233-251 Downloads
Martin Gregor

Volume 18, issue 1, 2011

Public intervention on heritage conservation and determinants of heritage authorities’ performance: a semi-parametric analysis pp. 1-16 Downloads
Massimo Finocchiaro Castro, Calogero Guccio and Ilde Rizzo
Wages, productivity, and retirement pp. 17-35 Downloads
Edward Lazear
Overlapping tax revenue, soft budget, and rent seeking pp. 36-55 Downloads
Toshihiro Ihori
Endogenous differential mortality, non-contractible effort and non-linear taxation pp. 56-73 Downloads
Marie-Louise Leroux
In-work benefits and unemployment pp. 74-92 Downloads
Ann-Sofie Kolm and Mirco Tonin
An applied analysis of ACE and CBIT reforms in the EU pp. 93-120 Downloads
Ruud de Mooij and Michael Devereux

Volume 17, issue 6, 2010

Education policy and tax competition with imperfect student and labor mobility pp. 587-606 Downloads
Tim Krieger and Thomas Lange
Second-best tax policy and natural resource management in growing economies pp. 607-626 Downloads
Steven Cassou, Arantza Gorostiaga, María-José Gutiérrez and Stephen Hamilton
Entry in tax competition: a note pp. 627-639 Downloads
Mutsumi Matsumoto
Private retirement savings and mandatory annuitization pp. 640-661 Downloads
Hans Fehr and Christian Habermann
Public transfers to the poor: is Europe really much more generous than the United States? pp. 662-685 Downloads
M. Dolores Collado and Inigo Iturbe-Ormaetxe
The role of the corporate income tax as an automatic stabilizer pp. 686-698 Downloads
Thiess Buettner and Clemens Fuest

Volume 17, issue 5, 2010

Human capital and optimal positive taxation of capital income pp. 451-478 Downloads
Bas Jacobs and Lans Bovenberg
International tax competition: do public good spillovers matter? pp. 479-500 Downloads
Nelly Exbrayat, Thierry Madiès and Stephane Riou
Rising UI benefits over time pp. 501-517 Downloads
Tomer Blumkin and Efraim Sadka
Tax competition and the international distribution of firm ownership: an invariance result pp. 518-531 Downloads
Ben Ferrett and Ian Wooton
FDI determination and corporate tax competition in a volatile world pp. 532-555 Downloads
Mauro Ghinamo, Paolo Panteghini and Federico Revelli
Pension reform, retirement, and life-cycle unemployment pp. 556-585 Downloads
Christian Jaag, Christian Keuschnigg and Mirela Keuschnigg

Volume 17, issue 4, 2010

Public policy and development pp. 337-339 Downloads
Ravi Kanbur
Resource rents; when to spend and how to save pp. 340-356 Downloads
Anthony Venables
Education and social mobility pp. 357-377 Downloads
Helmuth Cremer, Philippe De Donder and Pierre Pestieau
The impact of extreme weather events on budget balances pp. 378-399 Downloads
Eliza Lis and Christiane Nickel
The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone pp. 400-429 Downloads
Stefan Parys and Sebastian James
Food prices, tax reforms and consumer Welfare in Tanzania 1991–2007 pp. 430-450 Downloads
Vincent Leyaro, Oliver Morrissey and Trudy Owens

Volume 17, issue 3, 2010

Tax enforcement and tax havens under formula apportionment pp. 217-235 Downloads
Johannes Becker and Clemens Fuest
The downside of formula apportionment: evidence on factor demand distortions pp. 236-258 Downloads
Nadine Riedel
On optimal non-linear income taxation: numerical results revisited pp. 259-270 Downloads
Matti Tuomala
Consumption tax competition among governments: Evidence from the United States pp. 271-294 Downloads
Jan Jacobs, Jenny Ligthart and Hendrik Vrijburg
Political economy of prudent budgetary policy pp. 295-314 Downloads
Frederick (Rick) van der Ploeg
Causes, benefits, and risks of business tax incentives pp. 315-336 Downloads
Alexander Klemm

Volume 17, issue 2, 2010

Economic integration and the choice of commodity tax base with endogenous market structures pp. 91-113 Downloads
Scott McCracken and Frank Stähler
NIMBY and mechanism design under different constitutional constraints pp. 114-132 Downloads
Martin Besfamille and Jean-Marie Lozachmeur
The political economy of tax projections pp. 133-150 Downloads
Ivo Bischoff and Wolfgang Gohout
The effect of benefits level on take-up rates: evidence from a natural experiment pp. 151-173 Downloads
Momi Dahan and Udi Nisan
Internationalization and business tax revenue—evidence from Germany pp. 174-192 Downloads
Johannes Becker and Clemens Fuest
The welfare loss from differential taxation of sectors in Germany pp. 193-215 Downloads
Doina Radulescu and Michael Stimmelmayr

Volume 17, issue 1, 2010

Federal tax competition and the efficiency consequences for local taxation of revenue equalization pp. 1-14 Downloads
Christos Kotsogiannis
The challenge of a rising skill premium for redistributive taxation pp. 15-24 Downloads
Kjetil Bjorvatn and Alexander Cappelen
Concavity of utility, concavity of welfare, and redistribution of income pp. 25-42 Downloads
Louis Kaplow
Operational expressions for the marginal cost of indirect taxation when merit arguments matter pp. 43-51 Downloads
Fred Schroyen
Taxation and skills investment in frictional labor markets pp. 52-66 Downloads
Jean-François Tremblay
Optimal income taxation and social norms in the labor market pp. 67-89 Downloads
Thomas Aronsson and Tomas Sjögren
Page updated 2023-02-03