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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.

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Volume 14, issue 6, 2007

Profit tax competition and formula apportionment pp. 631-655 Downloads
Rüdiger Pethig and Andreas Wagener
The optimal commodity tax structure in a four-good model pp. 657-671 Downloads
Yoshitomo Ogawa
Increasing marginal costs and satiation in the private provision of public goods: group size and optimality revisited pp. 673-683 Downloads
Masayoshi Hayashi and Hiroshi Ohta
A comment on the role of prices for excludable public goods pp. 685-698 Downloads
Gilbert Metcalf and Jongsang Park
Alcohol taxation and regulation in the European Union pp. 699-732 Downloads
Sijbren Cnossen

Volume 14, issue 5, 2007

Rent seeking and aid effectiveness pp. 525-541 Downloads
Roland Hodler
Do tax sparing agreements contribute to the attraction of FDI in developing countries? pp. 543-562 Downloads
Celine Azemar, Rodolphe Desbordes and Jean-Louis Mucchielli
Taxpayers' responsiveness to tax rate changes and implications for the cost of taxation in Sweden pp. 563-582 Downloads
Åsa Hansson
Labour taxation, job creation and job destruction—Focusing on the role of wage setting pp. 583-604 Downloads
Pekka Sinko
How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals pp. 605-626 Downloads
Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals pp. 627-629 Downloads
Clemens Fuest, Thomas Hemmegarn and Fred Ramb

Volume 14, issue 4, 2007

Public finance: fifty years of the second best—and beyond pp. 345-348 Downloads
Vidar Christiansen
Reflections on the general theory of second best at its golden jubilee pp. 349-364 Downloads
Richard Lipsey
VAT attacks! pp. 365-381 Downloads
Michael Keen
The theory of optimal taxation: what is the policy relevance? pp. 383-406 Downloads
Peter Sørensen
Nordic dual income taxation of entrepreneurs pp. 407-426 Downloads
Vesa Kanniainen, Seppo Kari and Jouko Ylä-Liedenpohja
Tax treatment of dividends and capital gains and the dividend decision under dual income tax pp. 427-456 Downloads
Seppo Kari and Hanna Karikallio
Maximum fee versus child benefit: a welfare analysis of Swedish child-care fee reform pp. 457-480 Downloads
Anna Brink, Katarina Nordblom and Roger Wahlberg
Assessing the maintenance of savings sufficiency over the first decade of retirement pp. 481-502 Downloads
Robert Haveman, Karen Holden, Andrei Romanov and Barbara Wolfe
Sickness absence and health care in an economic federation pp. 503-524 Downloads
David Granlund

Volume 14, issue 3, 2007

Optimal nonlinear taxes for families pp. 225-261 Downloads
Craig Brett
An equitable, efficient and implementable scheme to control global carbon dioxide emissions pp. 263-279 Downloads
Arthur Caplan and Emilson Silva
Corporate and personal income tax declarations pp. 281-292 Downloads
Laszlo Goerke
Forum on income transfers and wage subsidies pp. 293-294 Downloads
George Zodrow
Optimal income transfers pp. 295-325 Downloads
Louis Kaplow
Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers pp. 327-343 Downloads
Gregory Acs and Eric Toder

Volume 14, issue 2, 2007

Corporate tax revenues in OECD countries pp. 115-133 Downloads
Kimberly Clausing
Imperfect competition, indirect tax harmonization and public goods pp. 135-149 Downloads
Christos Kotsogiannis and Miguel-Angel Lopez-Garcia
Tax incentives and the location of FDI: Evidence from a panel of German multinationals pp. 151-164 Downloads
Thiess Buettner and Martin Ruf
Poverty-decreasing indirect tax reforms: Evidence from Tunisia pp. 165-190 Downloads
Sami Bibi and Jean-Yves Duclos
A growth oriented dual income tax pp. 191-221 Downloads
Christian Keuschnigg and Martin Dietz

Volume 14, issue 1, 2007

Introduction: Contributions to political economy pp. 3-5 Downloads
John Wilson
Candidate quality pp. 7-27 Downloads
Panu Poutvaara and Tuomas Takalo
Politicians’ motivation, political culture, and electoral competition pp. 29-54 Downloads
Klaas Beniers and Robert Dur
Short-term leaders should make long-term appointments pp. 55-69 Downloads
Amihai Glazer and Vesa Kanniainen
Yardstick competition and the political costs of raising taxes: An empirical analysis of Spanish municipalities pp. 71-92 Downloads
Núria Bosch and Albert Solé-Ollé
Migration and the welfare state: The economic power of the non-voter? pp. 93-111 Downloads
Kira Boerner and Silke Uebelmesser

Volume 13, issue 6, 2006

To Invest or not to Invest: A real options approach to FDIs and tax competition pp. 643-660 Downloads
Paolo Panteghini and Guttorm Schjelderup
Optimal income support targeting pp. 661-684 Downloads
Stefan Wachter and Sebastian Galiani
Efficiency effects of tax deductions for work-related expenses pp. 685-699 Downloads
Wolfram Richter
Dynamic fiscal policies and unemployment in a simple endogenous growth model pp. 701-716 Downloads
Stefan Josten
Disability insurance and optimal income taxation pp. 717-732 Downloads
Jean-Marie Lozachmeur
Public inputs and the credit market pp. 733-753 Downloads
Rajalaxmi Kamath

Volume 13, issue 5, 2006

Policy-induced internal migration: An empirical investigation of the Canadian case pp. 535-564 Downloads
Kathleen Day and Stanley Winer
Optimal unemployment insurance design: Time limits, monitoring, or workfare? pp. 565-585 Downloads
Peter Fredriksson and Bertil Holmlund
PAYG pension systems with capital mobility pp. 587-599 Downloads
Pierre Pestieau, Gwenael Piaser and Motohiro Sato
BAD taxation: Disintermediation and illiquidity in a bank account debits tax model pp. 601-624 Downloads
Pedro Albuquerque
Redistribution, production inefficiency and decentralized efficiency pp. 625-640 Downloads
Hisahiro Naito

Volume 13, issue 4, 2006

Introduction pp. 301-302 Downloads
Juergen von Hagen
Sustainable social spending pp. 303-324 Downloads
Assar Lindbeck
Fiscal policy in the face of long-term expenditure uncertainties pp. 325-350 Downloads
Peter Heller and David Hauner
Taxes and stabilization in contemporary macroeconomic models pp. 351-371 Downloads
Kenneth Kletzer
Monetary-fiscal policy interactions and the price level:Background and beyond pp. 373-409 Downloads
Eric Leeper and Tack Yun
Fiscal-monetary policy interactions in the presence of unionized labor markets pp. 411-435 Downloads
Alex Cukierman and Alberto Dalmazzo
Fiscal decentralization and macroeconomic management pp. 437-462 Downloads
Anwar Shah
Federal fiscal transfers in monetary unions: A NOEM approach pp. 463-488 Downloads
Michael Evers
Fiscal policy and fiscal reconstruction in Japan pp. 489-508 Downloads
Toshihiro Ihori
Fiscal policy in Korea: Before and after the financial crisis pp. 509-531 Downloads
Young Lee, Changyong Rhee and Taeyoon Sung

Volume 13, issue 2, 2006

Corruption and Transparency in a Growth Model pp. 115-149 Downloads
Christopher Ellis and John Fender
A Note on Intertemporal Fiscal Competition and Redistribution pp. 151-161 Downloads
Kersten Kellermann
Incentives and Information Exchange in International Taxation pp. 163-180 Downloads
Michael Keen and Jenny Ligthart
Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime pp. 181-215 Downloads
Lawrence Kenny and Stanley Winer
The Welfare Returns to Finer Targeting: The Case of The Progresa Program in Mexico pp. 217-239 Downloads
David Coady
The Property Tax as a Tax on Value: Deadweight Loss pp. 241-266 Downloads
Richard Arnott and Petia Petrova
Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies pp. 269-294 Downloads
George Zodrow

Volume 13, issue 1, 2006

Group Welfare and the Formation of a Common Labor Market: Some Global Results pp. 3-23 Downloads
Paul Rothstein and Gary Hoover
Optimal Design of Intergovernmental Grants Under Asymmetric Information pp. 25-41 Downloads
Bernd Huber and Marco Runkel
Environmental Policy and Public Revenue with International Capital Mobility pp. 43-58 Downloads
Ottar Mæstad
Public Investment Criteria in Overlapping Generations Models of Open Economies pp. 59-78 Downloads
David Burgess
Information Sharing and International Taxation: A Primer pp. 81-110 Downloads
Michael Keen and Jenny Ligthart
Page updated 2023-02-03