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 18, issue 6, 2011

Trade and investment liberalization as determinants of multilateral environmental agreement membership pp. 605-633

Peter Egger, Christoph Jeßberger and Mario Larch

Assessing the welfare change from a pension reform pp. 634-657

Anders Karlström, Mårten Palme and Ingemar Svensson

Borrowing constraints, the cost of precautionary saving and unemployment insurance pp. 658-687

Thomas Crossley and Hamish Low

Expected future earnings, taxation, and university enrollment pp. 688-723

Frank Fossen and Daniela Glocker

Tax morale and public spending inefficiency pp. 724-749

Guglielmo Barone and Sauro Mocetti

The new Spanish system of intergovernmental transfers pp. 750-786

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

Nobuo Akai, Hikaru Ogawa and Yoshitomo Ogawa

Targeted savings and labor supply pp. 507-518

Louis Kaplow

Indirect taxation and tax incidence under nonlinear pricing pp. 519-532

Sissel Jensen and Guttorm Schjelderup

Tariffs versus VAT in the presence of heterogeneous firms and an informal sector pp. 533-554

Ronald Davies and Lourenco Paz

Does reduced trade tax revenue affect government spending patterns? pp. 555-579

Michael Moore and Maurizio Zanardi

Optimal tax policy when firms are internationally mobile pp. 580-604

Johannes Becker and Clemens Fuest

Volume 18, issue 4, 2011

Globalisation squeezes the public sector—is it so obvious? pp. 369-382

Torben Andersen and Allan Sørensen

Unequal wages for equal utilities pp. 383-398

Helmuth Cremer, Pierre Pestieau and Maria Racionero

Taxing multi-nationals under union wage bargaining pp. 399-421

Nadine Riedel

Corporation tax asymmetries: effective tax rates and profit shifting pp. 422-435

John Creedy and Norman Gemmell

Are older workers overpaid? A literature review pp. 436-460

Paul de Hek and Daniel van Vuuren

Financial reporting, tax, and real decisions: toward a unifying framework pp. 461-494

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

Daniel Chen

Trade and domestic tax reforms in the presence of a public good and different neutrality conditions pp. 273-290

Panos Hatzipanayotou, Sajal Lahiri and Michael Michael

Temporary immigration visas pp. 291-303

Oliver Lorz and Karen Schaefer

The marginal cost of public funds and the flypaper effect pp. 304-321

Bev Dahlby

Impure public goods, matching grant rates and income redistribution in a federation with decentralized leadership and imperfect labor mobility pp. 322-336

Arthur Caplan and Emilson Silva

Making do: state constraints and local responses in California’s education finance system pp. 337-368

William Duncombe and John Yinger

Volume 18, issue 2, 2011

Merger policy and tax competition: the role of foreign firm ownership pp. 121-145

Andreas Haufler and Christian Schulte

Health, disability and work: patterns for the working age population pp. 146-165

Pilar Garcia-Gomez, Hans-Martin von Gaudecker and Maarten Lindeboom

Entrepreneurship and asymmetric information in input markets pp. 166-192

Robin Boadway and Motohiro Sato

Targeting public services through the unequal treatment of unequals pp. 193-213

Audun Langørgen

Country characteristics and preferences over tax principles pp. 214-232

Nigar Hashimzade, Hassan Khodavaisi and Gareth Myles

Tradeoffs of foreign assistance for the weakest-link global public goods pp. 233-251

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

Massimo Finocchiaro Castro, Calogero Guccio and Ilde Rizzo

Wages, productivity, and retirement pp. 17-35

Edward Lazear

Overlapping tax revenue, soft budget, and rent seeking pp. 36-55

Toshihiro Ihori

Endogenous differential mortality, non-contractible effort and non-linear taxation pp. 56-73

Marie-Louise Leroux

In-work benefits and unemployment pp. 74-92

Ann-Sofie Kolm and Mirco Tonin

An applied analysis of ACE and CBIT reforms in the EU pp. 93-120

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

Tim Krieger and Thomas Lange

Second-best tax policy and natural resource management in growing economies pp. 607-626

Steven Cassou, Arantza Gorostiaga, María-José Gutiérrez and Stephen Hamilton

Entry in tax competition: a note pp. 627-639

Mutsumi Matsumoto

Private retirement savings and mandatory annuitization pp. 640-661

Hans Fehr and Christian Habermann

Public transfers to the poor: is Europe really much more generous than the United States? pp. 662-685

M. Dolores Collado and Inigo Iturbe-Ormaetxe

The role of the corporate income tax as an automatic stabilizer pp. 686-698

Thiess Buettner and Clemens Fuest

Volume 17, issue 5, 2010

Human capital and optimal positive taxation of capital income pp. 451-478

Bas Jacobs and Lans Bovenberg

International tax competition: do public good spillovers matter? pp. 479-500

Nelly Exbrayat, Thierry Madiès and Stephane Riou

Rising UI benefits over time pp. 501-517

Tomer Blumkin and Efraim Sadka

Tax competition and the international distribution of firm ownership: an invariance result pp. 518-531

Ben Ferrett and Ian Wooton

FDI determination and corporate tax competition in a volatile world pp. 532-555

Mauro Ghinamo, Paolo Panteghini and Federico Revelli

Pension reform, retirement, and life-cycle unemployment pp. 556-585

Christian Jaag, Christian Keuschnigg and Mirela Keuschnigg

Volume 17, issue 4, 2010

Public policy and development pp. 337-339

Ravi Kanbur

Resource rents; when to spend and how to save pp. 340-356

Anthony Venables

Education and social mobility pp. 357-377

Helmuth Cremer, Philippe De Donder and Pierre Pestieau

The impact of extreme weather events on budget balances pp. 378-399

Eliza Lis and Christiane Nickel

The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone pp. 400-429

Stefan Parys and Sebastian James

Food prices, tax reforms and consumer Welfare in Tanzania 1991–2007 pp. 430-450

Vincent Leyaro, Oliver Morrissey and Trudy Owens

Volume 17, issue 3, 2010

Tax enforcement and tax havens under formula apportionment pp. 217-235

Johannes Becker and Clemens Fuest

The downside of formula apportionment: evidence on factor demand distortions pp. 236-258

Nadine Riedel

On optimal non-linear income taxation: numerical results revisited pp. 259-270

Matti Tuomala

Consumption tax competition among governments: Evidence from the United States pp. 271-294

Jan Jacobs, Jenny Ligthart and Hendrik Vrijburg

Political economy of prudent budgetary policy pp. 295-314

Frederick (Rick) van der Ploeg

Causes, benefits, and risks of business tax incentives pp. 315-336

Alexander Klemm

Volume 17, issue 2, 2010

Economic integration and the choice of commodity tax base with endogenous market structures pp. 91-113

Scott McCracken and Frank Stähler

NIMBY and mechanism design under different constitutional constraints pp. 114-132

Martin Besfamille and Jean-Marie Lozachmeur

The political economy of tax projections pp. 133-150

Ivo Bischoff and Wolfgang Gohout

The effect of benefits level on take-up rates: evidence from a natural experiment pp. 151-173

Momi Dahan and Udi Nisan

Internationalization and business tax revenue—evidence from Germany pp. 174-192

Johannes Becker and Clemens Fuest

The welfare loss from differential taxation of sectors in Germany pp. 193-215

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

Christos Kotsogiannis

The challenge of a rising skill premium for redistributive taxation pp. 15-24

Kjetil Bjorvatn and Alexander Cappelen

Concavity of utility, concavity of welfare, and redistribution of income pp. 25-42

Louis Kaplow

Operational expressions for the marginal cost of indirect taxation when merit arguments matter pp. 43-51

Fred Schroyen

Taxation and skills investment in frictional labor markets pp. 52-66

Jean-François Tremblay

Optimal income taxation and social norms in the labor market pp. 67-89

Thomas Aronsson and Tomas Sjögren