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International Tax and Public Finance

1994 - 2023

Current editor(s): Ronald B. Davies and Kimberly Scharf

From:
Springer
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 16, issue 6, 2009

An index of capital tax competition pp. 727-752 Downloads
Sam Bucovetsky
Employment and wage effects of a payroll-tax cut—evidence from a regional experiment pp. 753-772 Downloads
Ossi Korkeamäki and Roope Uusitalo
How do institutions affect corruption and the shadow economy? pp. 773-796 Downloads
Axel Dreher, Christos Kotsogiannis and Steve McCorriston
R&D tax incentives: a reappraisal pp. 797-821 Downloads
Eren Inci
Bilateral effective tax rates and foreign direct investment pp. 822-849 Downloads
Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner
Firm-specific forward-looking effective tax rates pp. 850-870 Downloads
Peter Egger, Simon Loretz, Michael Pfaffermayr and Hannes Winner

Volume 16, issue 5, 2009

The economics of politically-connected firms pp. 605-620 Downloads
Jay Choi and Marcel Thum
A positive analysis of labor-market institutions and tax reforms pp. 621-646 Downloads
Thorsten Upmann
Pareto-improving bequest taxation pp. 647-669 Downloads
Volker Grossmann and Panu Poutvaara
The international spillover effects of pension reform pp. 670-696 Downloads
Yvonne Adema, Lex Meijdam and Harrie Verbon
Rent taxation and its intertemporal welfare effects in a small open economy pp. 697-709 Downloads
Marko Koethenbuerger and Panu Poutvaara
Rhineland exit? pp. 710-726 Downloads
Lans Bovenberg and C. N. Teulings

Volume 16, issue 4, 2009

Pensions and aging pp. 415-417 Downloads
Helmuth Cremer and Pierre Pestieau
Pensions and fertility: in search of a link pp. 418-442 Downloads
Firouz Gahvari
Developments in pension reform: the case of Dutch stand-alone collective pension schemes pp. 443-467 Downloads
Lans Bovenberg and Theo Nijman
Efficiency potential and determinants of efficiency: an analysis of the care for the elderly sector in Norway pp. 468-486 Downloads
Lars-Erik Borge and Marianne Haraldsvik
Short horizons, time inconsistency, and optimal social security pp. 487-513 Downloads
T. Scott Findley and Frank Caliendo
Optimal tax policy and expected longevity: a mean and variance utility approach pp. 514-537 Downloads
Marie-Louise Leroux and Gregory Ponthiere
Investing for the old age: pensions, children and savings pp. 538-559 Downloads
Vincenzo Galasso, Roberta Gatti and Paola Profeta
Native welfare losses from high skilled immigration pp. 560-570 Downloads
Alexander Kemnitz
Neutral taxation of shareholder income? Corporate responses to an announced dividend tax pp. 571-604 Downloads
Annette Alstadsæter and Erik Fjærli

Volume 16, issue 3, 2009

Profit shifting in the EU: evidence from Germany pp. 281-297 Downloads
Alfons Weichenrieder
The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals pp. 298-320 Downloads
Thiess Buettner and Georg Wamser
Tax competition, excludable public goods, and user charges pp. 321-336 Downloads
Bernd Huber and Marco Runkel
Yardstick competition and public sector innovation pp. 337-361 Downloads
Johannes Rincke
Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938 pp. 362-394 Downloads
Toke Aidt and Peter Jensen
Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system pp. 395-414 Downloads
Charles McLure

Volume 16, issue 2, 2009

Are family allowances and fertility-related pensions perfect substitutes? pp. 137-163 Downloads
Robert Fenge and Volker Meier
The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition pp. 164-175 Downloads
Susanne Dröge and Philipp Schröder
Redistributive taxation and social insurance under adverse selection in the insurance market pp. 176-197 Downloads
Yukihiro Nishimura
Optimal taxation and redistribution in an OLG model with unemployment pp. 198-218 Downloads
Thomas Aronsson, Tomas Sjögren and Torbjörn Dalin
Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004 pp. 219-252 Downloads
Peter Lambert and Thor Thoresen
Is Prescott right? Welfare state policies and the incentives to work, learn, and retire pp. 253-280 Downloads
Bas Jacobs

Volume 16, issue 1, 2009

Education, redistribution and the threat of brain drain pp. 1-24 Downloads
Alexander Haupt and Eckhard Janeba
The relative efficiency of market-based environmental policy instruments with imperfect compliance pp. 25-42 Downloads
Sandra Rousseau and Stef Proost
Interregional redistribution as a cure to the soft budget syndrome in federations pp. 43-58 Downloads
Nobuo Akai and Emilson Silva
The capital structure of multinational companies under tax competition pp. 59-81 Downloads
Paolo Panteghini
Labor tax reform, unemployment, and search pp. 82-104 Downloads
Ben Heijdra and Jenny Ligthart
Federalism, weak institutions and the competition for foreign direct investment pp. 105-123 Downloads
Sebastian Kessing, Kai Konrad and Christos Kotsogiannis
Please bring me the New York Times pp. 124-135 Downloads
Hans-Werner Sinn

Volume 15, issue 6, 2008

Efficiency of capital taxation in an open economy: tax competition versus tax exportation pp. 637-646 Downloads
Wolf Wagner and Sylvester Eijffinger
Tax-tariff reform with costs of tax administration pp. 647-667 Downloads
Knud Munk
Capital income taxation and economic growth in open economies pp. 668-692 Downloads
Geremia Palomba
Poverty traps and intergenerational transfers pp. 693-711 Downloads
Luciano Fanti and Luca Spataro
The “flat tax(es)”: principles and experience pp. 712-751 Downloads
Michael Keen, Yitae Kim and Ricardo Varsano

Volume 15, issue 5, 2008

Designing a linear pension scheme with forced savings and wage heterogeneity pp. 547-562 Downloads
Helmuth Cremer, Philippe Donder, Darío Maldonado and Pierre Pestieau
Measuring tax incentives for R&D pp. 563-581 Downloads
Kenneth McKenzie
Ageing and public capital accumulation pp. 582-598 Downloads
Akira Yakita
Pawns and queens revisited: public provision of private goods when individuals make mistakes pp. 599-619 Downloads
Jukka Pirttilä and Sanna Tenhunen
Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany pp. 620-636 Downloads
Clemens Fuest, Andreas Peichl and Thilo Schaefer

Volume 15, issue 4, 2008

Global public goods and commons: theoretical challenges for a changing world pp. 353-359 Downloads
Richard Cornes
Public policies against global warming: a supply side approach pp. 360-394 Downloads
Hans-Werner Sinn
Mobile tax base as a global common pp. 395-414 Downloads
Kai Konrad
Equal sacrifice and fair burden-sharing in a public goods economy pp. 415-429 Downloads
Wolfgang Buchholz and Wolfgang Peters
Global trading of carbon dioxide permits with noncompliant polluters pp. 430-459 Downloads
Emilson Silva and Xie Zhu
Exports, foreign direct investment, and the costs of corporate taxation pp. 460-477 Downloads
Christian Keuschnigg
Corporate tax policy and incorporation in the EU pp. 478-498 Downloads
Ruud de Mooij and Gaëtan Nicodème
Tax credits, income support, and partnership decisions pp. 499-526 Downloads
Dan Anderberg
On taxing capital income with income shifting pp. 527-545 Downloads
Vidar Christiansen and Matti Tuomala

Volume 15, issue 3, 2008

Transfer pricing in vertically integrated industries pp. 231-255 Downloads
Thomas Gresik and Petter Osmundsen
Host-country governance, tax treaties and US direct investment abroad pp. 256-273 Downloads
Henry Louie and Donald Rousslang
Optimal commodity taxation with duty-free shopping pp. 274-296 Downloads
Vidar Christiansen and Stephen Smith
Political fragmentation and projected tax revenues: evidence from Flemish municipalities pp. 297-315 Downloads
Stijn Goeminne, Benny Geys and Carine Smolders
Local government responsiveness to federal transfers: theory and evidence pp. 316-337 Downloads
Leonzio Rizzo
Central versus local education finance: a political economy approach pp. 338-352 Downloads
Rainald Borck

Volume 15, issue 2, 2008

Introduction: Special Issue on Education pp. 105-107 Downloads
John Wilson
The Bologna process: how student mobility affects multi-cultural skills and educational quality pp. 109-130 Downloads
Lydia Mechtenberg and Roland Strausz
Education policies and optimal taxation pp. 131-143 Downloads
Darío Maldonado
A case for taxing education pp. 145-163 Downloads
Tomer Blumkin and Efraim Sadka
Multi-dimensional contracts with task-specific productivity: an application to universities pp. 165-198 Downloads
Alexis Walckiers
Efficiency and equity of European education and training policies pp. 199-230 Downloads
Ludger Wößmann

Volume 15, issue 1, 2008

Introduction: reinventing the welfare state pp. 1-4 Downloads
Lans Bovenberg, Bas Jacobs and Ruud de Mooij
The economics of the welfare state in today’s world pp. 5-17 Downloads
Anthony Atkinson
Childhood investments and skill formation pp. 19-44 Downloads
Gosta Esping-Andersen
The Scandinavian model—prospects and challenges pp. 45-66 Downloads
Torben Andersen
Individual savings accounts for social insurance: rationale and alternative designs pp. 67-86 Downloads
Lans Bovenberg, Martin Hansen and Peter Sørensen
Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off pp. 87-103 Downloads
Ruud de Mooij
Page updated 2023-01-30