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International Tax and Public Finance

1994 - 2024

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 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
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