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 20, issue 6, 2013

Aid for trade, infrastructure, and growth pp. 886-909

Takumi Naito

Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands pp. 910-937

Francis Weyzig

A continuous model of income insurance pp. 938-960

Assar Lindbeck and Mats Persson

Optimal tax base with administrative fixed costs pp. 961-973

Stephane Gauthier

Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors pp. 974-991

John Creedy and Norman Gemmell

A simple model of copyright levies: implications for harmonization pp. 992-1013

Jin-Hyuk Kim

Volume 20, issue 5, 2013

Corporate tax competition between firms pp. 725-752

Simon Loretz and Padraig Moore

Pollution and reforms of domestic and trade taxes towards uniformity pp. 753-768

Michael Michael and Panos Hatzipanayotou

Four facts about dividend payouts and the 2003 tax cut pp. 769-784

Jesse Edgerton

Fiscal rules, budget deficits and budget projections pp. 785-807

Simon Luechinger and Christoph Schaltegger

Profit taxes and financing constraints pp. 808-826

Christian Keuschnigg and Evelyn Ribi

Official forecasts and management of oil windfalls pp. 827-866

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

Sijbren Cnossen

Volume 20, issue 4, 2013

Introduction to the special issue on public finance, public debt and global recovery pp. 545-547

Jack Mintz and Michael Smart

MIGRATION into the WELFARE STATE: tax and migration competition pp. 548-563

Assaf Razin

Weathering the crisis and beyond: perspectives for the Euro area pp. 564-595

Christoph Schmidt and Benjamin Weigert

A partial race to the bottom: corporate tax developments in emerging and developing economies pp. 596-617

S. Abbas and Alexander Klemm

Cross-border shopping and the Atkinson–Stiglitz theorem pp. 618-630

Sebastian Kessing and Bernhard Koldert

Effective labor taxation and the international location of headquarters pp. 631-652

Peter Egger, Doina Radulescu and Nora Strecker

Gender-based and couple-based taxation pp. 653-686

Spencer Bastani

The size and scope of government in the US states: does party ideology matter? pp. 687-714

Christian Bjørnskov and Niklas Potrafke

Preparing the way for a modern GST in India pp. 715-723

Sijbren Cnossen

Volume 20, issue 3, 2013

Climate change: fiscal and international trade issues—introduction pp. 357-359

Thiess Buettner and Christos Kotsogiannis

First-and second-best allocations under economic and environmental uncertainty pp. 360-380

Konstantinos Angelopoulos, George Economides and Apostolis Philippopoulos

International trade and climate change pp. 381-413

Xiao Chen and Alan Woodland

Limited computational ability and social security pp. 414-433

Frank Caliendo and T. Scott Findley

Tax competition leading to strict environmental policy pp. 434-449

Cees Withagen and Alex Halsema

Tobin meets Oates: solidarity and the optimal fiscal federal structure pp. 450-473

Xavier Calsamiglia, Teresa Garcia-Mila and Therese McGuire

Further analysis on leadership in tax competition: the role of capital ownership pp. 474-484

Hikaru Ogawa

On the design of an optimal non-linear tax/pension system with habit formation pp. 485-512

Matti Tuomala and Sanna Tenhunen

Investment impact of tax loss treatment—empirical insights from a panel of multinationals pp. 513-543

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

Clemens Fuest and Martin Kolmar

The value of honesty: empirical estimates from the case of the missing children pp. 192-224

Sara LaLumia and James Sallee

Tax compliance under tax regime changes pp. 225-246

Friedrich Heinemann and Martin Kocher

Size versus scope: on the trade-off facing economic unions pp. 247-267

Oliver Lorz and Gerald Willmann

Optimal taxation and welfare benefits with monitoring of job search pp. 268-292

Jan Boone and Lans Bovenberg

On NIMBY and commuting pp. 293-311

Bert Saveyn

Optimal redistributive tax and education policies in general equilibrium pp. 312-337

Bas Jacobs

Size, spillovers and soft budget constraints pp. 338-356

Ernesto Crivelli and Klaas Staal

Volume 20, issue 1, 2013

Tax reform, the informal economy, and bank financing of capital formation pp. 1-28

Andrew Feltenstein and Maral Shamloo

Fiscal implications of climate change pp. 29-70

Benjamin Jones, Michael Keen and Jon Strand

The desirability of workfare in the presence of misreporting pp. 71-88

Tomer Blumkin, Yoram Margalioth and Efraim Sadka

Public capital, public pension, and growth pp. 89-104

Noritaka Maebayashi

Value-added taxation and consumption pp. 105-128

James Alm and Asmaa El-Ganainy

Progressive taxes and firm births pp. 129-168

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

Craig Brett

Auditing internal transfer prices in multinationals under monopolistic competition pp. 800-818

Kenji Matsui

Capital tax competition and social security pp. 819-843

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

Bev Dahlby and Ergete Ferede

Security transaction taxes: issues and evidence pp. 884-912

Thornton Matheson

Economic conditions, enforcement, and criminal activities in the district of Abidjan pp. 913-941

José Kimou

Volume 19, issue 5, 2012

Horizontal inequity under a dual income tax system: principles and measurement pp. 625-640

Erlend Bø, Peter Lambert and Thor Thoresen

Minimum taxes and repeated tax competition pp. 641-649

Áron Kiss

Laffer effect, gross substitution, marginal cost of public funds and the level property of public good provision pp. 650-659

Ming Chang and Hsiao-Ping Peng

Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China pp. 660-676

Zhiyong An

Public education spending in a globalized world pp. 677-707

Thushyanthan Baskaran and Zohal Hessami

Decomposition analysis of distributive policies using behavioural simulations pp. 708-731

Olivier Bargain

Distortionary taxation and the free-rider problem pp. 732-752

Felix Bierbrauer

The political economy of derived pension rights pp. 753-776

Marie-Louise Leroux and Pierre Pestieau

Volume 19, issue 4, 2012

Introduction: rethinking the role of the state pp. 463-467

Ruud de Mooij

Target loans, current account balances and capital flows: the ECB’s rescue facility pp. 468-508

Hans-Werner Sinn and Timo Wollmershäuser

Bottlenecks in ramping up public investment pp. 509-538

Frederick (Rick) van der Ploeg

Should remittances be taxed or subsidized? pp. 539-553

John Wilson

Capital income taxation and risk taking under prospect theory pp. 554-573

Jaroslava Hlouskova and Panagiotis Tsigaris

Games within borders: are geographically differentiated taxes optimal? pp. 574-597

David Agrawal

On the political economics of tax reforms: survey and empirical assessment pp. 598-624

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

Florian Chatagny and Nils Soguel

Higher education and firms: on the interaction between research and regional policies pp. 338-367

Marcel Gerard, Nathalie Gilson and Fernando Ruiz

Welfare effects of VAT reforms: a general equilibrium analysis pp. 368-392

Brita Bye, Birger Strøm and Turid Åvitsland

Empirical evidence on the effects of tax incentives pp. 393-423

Alexander Klemm and Stefan Parys

The Norwegian shareholder tax reconsidered pp. 424-441

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

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

Paul Pecorino and Akram Temimi

Labor markets and capital tax competition pp. 203-215

Thomas Eichner and Thorsten Upmann

Optimal taxation with monopolistic competition pp. 216-236

Leslie Reinhorn

Understanding multidimensional tax systems pp. 237-267

Leslie Robinson and Joel Slemrod

Public pensions and labor supply over the life cycle pp. 268-287

Eric French and John Jones

Myopia, regrets, and risky behaviors pp. 288-317

Pierre Pestieau and Gregory Ponthiere

Volume 19, issue 1, 2012

Tax evasion, tax avoidance and shadow economy: introduction pp. 1-4

Clemens Fuest and Friedrich Schneider

An evasive topic: theorizing about the hidden economy pp. 5-24

Agnar Sandmo

Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy pp. 25-53

Joel Slemrod and Caroline Weber

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies pp. 54-77

James Alm

Self-perceptions, government policies and tax compliance in Germany pp. 78-103

Lars Feld and Claus Larsen

Tax avoidance versus tax evasion: on some determinants of the shadow economy pp. 104-117

Reinhard Neck, Jens Wächter and Friedrich Schneider

Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany pp. 118-138

Olivier Bargain, Herwig Immervoll, Andreas Peichl and Sebastian Siegloch

Shadow economies around the world: novel insights, accepted knowledge, and new estimates pp. 139-171

Andreas Buehn and Friedrich Schneider

Corruption and the shadow economy: like oil and vinegar, like water and fire? pp. 172-194

Andreas Buehn and Friedrich Schneider