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Content
September 2017, Volume 24, Issue 5
- 754-779 Tax evasion in a Cournot oligopoly with endogenous entry
by Laszlo Goerke - 780-799 Would less regional income distribution justify the present call for devolution?
by Rosella Levaggi & Francesco Menoncin - 800-816 Fiscal equalisation schemes under competition
by Johannes Becker & Michael Kriebel - 817-853 Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation
by Willem Sas - 854-878 Social planning and coercion under bounded rationality with an application to environmental policy
by Beat Hintermann & Thomas F. Rutherford - 879-902 National income taxation and the geographic distribution of population
by Jørn Rattsø & Hildegunn E. Stokke - 903-926 Taxes in an e-commerce generation
by David R. Agrawal & William F. Fox
August 2017, Volume 24, Issue 4
- 547-549 Introduction to the special issue on entrepreneurship, innovation and public policy
by Katherine Cuff & Alfons Weichenrieder - 550-574 On the spread of social protection systems
by Peter Egger & Doina Radulescu & Nora Strecker - 575-615 Fiscal sustainability and demographic change: a micro-approach for 27 EU countries
by Mathias Dolls & Karina Doorley & Alari Paulus & Hilmar Schneider & Sebastian Siegloch & Eric Sommer - 616-651 Fueling fiscal interactions: commodity price shocks and local government spending in Colombia
by Frank M. Fossen & Lukas Mergele & Nicolas Pardo - 652-677 Wagner’s law, fiscal discipline, and intergovernmental transfer: empirical evidence at the US and German state levels
by Yoshito Funashima & Kazuki Hiraga - 678-704 The assignment and division of the tax base in a system of hierarchical governments
by William H. Hoyt - 705-729 Self-enforcing agreements under unequal nationally determined contributions
by Emilson C. D. Silva
June 2017, Volume 24, Issue 3
- 381-396 Dynamic inconsistency and preferential taxation of foreign capital
by Kaushal Kishore - 397-415 Majority voting and endogenous timing in tax competition
by Hikaru Ogawa & Taiki Susa - 416-431 Does past experience affect future behavior? Evidence from estate tax avoidance behavior
by Sungmun Choi - 432-458 What happens to the husband’s retirement decision when the wife’s retirement incentives change?
by Håkan Selin - 459-483 Investment-driven mixed firms: partial privatization by local governments
by A. Cavaliere & M. Maggi & F. Stroffolini - 484-511 Income inequality, fiscal stimuli and political (in)stability
by Luca Agnello & Vitor Castro & João Tovar Jalles & Ricardo M. Sousa - 512-535 Estimation of drivers of public education expenditure: Baumol’s effect revisited
by Manabu Nose - 536-545 Federal subsidization of state expenditure to reduce political budget cycles
by Thomas Aronsson & David Granlund
April 2017, Volume 24, Issue 2
- 179-197 Collusive tax evasion and social norms
by Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede - 198-220 Risk aversion and inequity aversion in demand for unemployment benefits
by Peter G. Backus & Alejandro Esteller-Moré - 221-247 Fiscal equalization and lobbying
by Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo - 248-281 Fiscal decentralization, equalization, and intra-provincial inequality in China
by Yongzheng Liu & Jorge Martinez-Vazquez & Alfred M. Wu - 282-312 Double-edged incentive competition for foreign direct investment
by Jie Ma - 313-337 Local taxes and political influence: evidence from locally dominant firms in German municipalities
by Ivo Bischoff & Stefan Krabel - 338-349 Equilibrium leadership in tax competition models with capital ownership: a rejoinder
by Jean Hindriks & Yukihiro Nishimura - 350-380 Ramsey meets Thünen: the impact of land taxes on economic development and land conservation
by Matthias Kalkuhl & Ottmar Edenhofer
February 2017, Volume 24, Issue 1
- 1-35 Balancing act: weighing the factors affecting the taxation of capital income in a small open economy
by Margaret K. McKeehan & George R. Zodrow - 36-59 Optimal unemployment benefit policy and the firm productivity distribution
by Tomer Blumkin & Leif Danziger & Eran Yashiv - 60-95 Why not fully spend a conditional block grant?
by Riemer P. Faber & Pierre Koning - 96-111 Strategic delegation when public inputs for a global good are imperfect substitutes
by Yukihiro Nishimura & Kimiko Terai - 112-133 Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model
by Thorben C. Kundt & Florian Misch & Birger Nerré - 134-163 Information sharing, neighborhood demarcation, and yardstick competition: an empirical analysis of intergovernmental expenditure interaction in Japan
by Masayoshi Hayashi & Wataru Yamamoto - 164-178 Tax competition and federal equalization schemes with decentralized leadership
by Emilson Caputo Delfino Silva
December 2016, Volume 23, Issue 6
- 981-1003 Optimal taxation and top incomes
by Yuri Andrienko & Patricia Apps & Ray Rees - 1004-1029 Immigration and local spending in social services: evidence from a massive immigration wave
by Jordi Jofre-Monseny & Pilar Sorribas-Navarro & Javier Vázquez-Grenno - 1030-1073 Fiscal incentives and political budget cycles in China
by Pi-Han Tsai - 1074-1092 State ownership and corruption
by Steve Billon & Robert Gillanders - 1093-1125 The incidence of Cash for Clunkers: Evidence from the 2009 car scrappage scheme in Germany
by Ashok Kaul & Gregor Pfeifer & Stefan Witte - 1126-1159 Short- and long-term participation tax rates and their impact on labor supply
by Charlotte Bartels & Nico Pestel - 1160-1184 Cross-country differences in the contribution of future migration to old-age financing
by Johannes Berger & Thomas Davoine & Philip Schuster & Ludwig Strohner
October 2016, Volume 23, Issue 5
- 785-797 Restricted interest deductibility and multinationals’ use of internal debt finance
by Thiess Buettner & Michael Overesch & Georg Wamser - 798-811 Signaling, network externalities, and subsidies
by Bruno Borger & Amihai Glazer - 812-833 Amalgamation, free-rider behavior, and regulation
by Katsuyoshi Nakazawa - 834-853 Small business tax policy and informality: evidence from Georgia
by Miriam Bruhn & Jan Loeprick - 854-874 Taxation without representation: local fiscal response to intergovernmental transfers in China
by Chang Liu & Guangrong Ma - 875-910 Voters prefer more qualified mayors, but does it matter for public finances? Evidence for Germany
by Ronny Freier & Sebastian Thomasius - 911-933 How to stop the race to the bottom
by Anna Rauch & Caroline-Antonia Hummel - 934-959 The political economy of pricing and capacity decisions for congestible local public goods in a federal state
by Bruno Borger & Stef Proost - 960-979 Public employment and compensation reform: the role of social dialogue and structural measures
by Lorenzo Forni & Natalija Novta
August 2016, Volume 23, Issue 4
- 603-606 Introduction to the special issue on Taxation in a Global Economy
by Dhammika Dharmapala & Panu Poutvaara - 607-639 Measuring climate policy stringency: a shadow price approach
by Wilhelm Althammer & Erik Hille - 640-669 The elasticity of taxable income and income-shifting: what is “real” and what is not?
by Jarkko Harju & Tuomas Matikka - 670-692 Public debt, bailouts, and common bonds
by Zarko Kalamov & Klaas Staal - 693-715 Common labor market, attachment and spillovers in a large metropolis
by Emilson Caputo Delfino Silva & Vander Mendes Lucas - 741-761 Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries
by Temesgen Worku & Juan P. Mendoza & Jacco L. Wielhouwer - 762-783 Unequal inequalities: Do progressive taxes reduce income inequality?
by Denvil Duncan & Klara Sabirianova Peter
June 2016, Volume 23, Issue 3
- 434-453 Migration, wages and income taxes
by Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj - 454-489 Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity
by Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden - 522-549 Political institutions and government spending behavior: theory and evidence from Iran
by Sajjad F. Dizaji & Mohammad Reza Farzanegan & Alireza Naghavi - 580-601 The indirect effects of direct democracy: local government size and non-budgetary voter initiatives in Germany
by Zareh Asatryan
April 2016, Volume 23, Issue 2
- 191-217 Inequality and the politics of redistribution
by Tetsuo Ono - 218-233 A public good model with lotteries in large groups
by Antonio Cabrales & Haydée Lugo - 234-268 Second-best income taxation and education policy with endogenous human capital and borrowing constraints
by Bas Jacobs & Hongyan Yang - 269-288 The welfare ranking of prices and quantities under noncompliance
by Pauli Lappi - 289-315 Government consumption smoothing in a balanced budget regime
by Lovisa Persson - 316-342 Flexible pension take-up in social security
by Yvonne Adema & Jan Bonenkamp & Lex Meijdam - 343-367 Do government preferences matter for tax competition?
by Yongzheng Liu - 368-399 Indirect tax reform and the specification of demand: the case of Ireland
by Michael Savage
February 2016, Volume 23, Issue 1
- 1-1 Editorial note
by Ronald B. Davies & Sara LaLumia - 1-1 Editorial note
by Ronald Davies & Sara LaLumia - 2-24 Tax rates as strategic substitutes
by Hendrik Vrijburg & Ruud Mooij - 25-47 Institutional quality and capital taxation
by Luis Araujo & Paulo Arvate - 48-81 Personal taxation of capital income and the financial leverage of firms
by Frank Fossen & Martin Simmler - 82-113 Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions
by Nils Herger & Christos Kotsogiannis & Steve McCorriston - 114-139 The stimulative effects of intergovernmental grants and the marginal cost of public funds
by Bev Dahlby & Ergete Ferede - 140-157 A welfare comparison of ad valorem and unit tax regimes
by Magnus Hoffmann & Marco Runkel - 158-167 Examples of unit tax superiority for a price-discriminating monopolist
by Francisco Galera & José Luis Álvarez & Isabel Rodríguez-Tejedo - 168-189 Secrecy jurisdictions
by Guttorm Schjelderup
December 2015, Volume 22, Issue 6
- 909-931 Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax”
by Andrew Bauer & Alan Macnaughton & Anindya Sen - 932-955 Is trade liberalization conducive to the formation of climate coalitions?
by Thomas Eichner & Rüdiger Pethig - 956-976 A political economy of tax havens
by Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai - 977-998 Policy outcomes of single and double-ballot elections
by Massimiliano Ferraresi & Leonzio Rizzo & Alberto Zanardi - 999-1027 Bilateral tax treaties and US foreign direct investment financing modes
by Joseph Daniels & Patrick O’Brien & Marc Ruhr - 1028-1039 Further analysis on leadership in tax competition: the role of capital ownership—a comment
by Hubert Kempf & Grégoire Rota-Graziosi - 1040-1047 On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow
by Zhiyong An - 1048-1076 Decentralization in Africa and the nature of local governments’ competition: evidence from Benin
by Emilie Caldeira & Martial Foucault & Gregoire Rota-Graziosi - 1077-1108 Mobilizing VAT revenues in African countries
by Sijbren Cnossen
October 2015, Volume 22, Issue 5
- 703-704 Editorial note
by Ronald Davies & Andreas Haufler - 705-722 IMF conditionalities, liquidity provision, and incentives for fiscal adjustment
by Bernardo Guimaraes & Oz Iazdi - 723-740 Optimal redistributive pensions and the cost of self-control
by Pier-André Bouchard St-Amant & Jean-Denis Garon - 741-759 Salience of social security contributions and employment
by Iñigo Iturbe-Ormaetxe - 760-776 International tax competition: zero tax rate at the top re-established
by Tomer Blumkin & Efraim Sadka & Yotam Shem-Tov - 777-810 Tax rate and tax base competition for foreign direct investment
by Peter Egger & Horst Raff - 811-833 The choice of commodity tax base in the presence of horizontal foreign direct investment
by Scott McCracken - 834-860 Empirical evidence on horizontal competition in tax enforcement
by José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori - 861-886 Institutions improving fiscal performance: evidence from Swedish municipalities
by Jens Dietrichson & Lina Ellegård - 887-907 US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
by Charles McLure & Jack Mintz & George Zodrow
August 2015, Volume 22, Issue 4
- 531-533 Introduction to the special issue on Redesigning the Welfare State for Aging Societies
by Monika Bütler & Kerstin Schneider - 534-548 Challenges for European welfare states
by Axel Börsch-Supan - 549-578 The determinants of annuitization: evidence from Sweden
by Johannes Hagen - 579-603 Social security in an analytically tractable overlapping generations model with aggregate and idiosyncratic risks
by Daniel Harenberg & Alexander Ludwig - 604-634 Tax treatment of bequests when donor benefits are discounted
by Robin Boadway & Katherine Cuff - 635-662 Tax structure and macroeconomic performance
by Giampaolo Arachi & Valeria Bucci & Alessandra Casarico - 663-682 Trust in government and fiscal adjustments
by Dirk Bursian & Alfons Weichenrieder & Jochen Zimmer - 683-701 Efficient earmarking under decentralized fiscal commitments
by Emilson Silva
June 2015, Volume 22, Issue 3
- 353-375 Oates’ decentralization theorem with imperfect household mobility
by Francis Bloch & Ünal Zenginobuz - 376-400 A structural approach for analyzing fiscal equalization
by Audun Langørgen - 401-425 Tax evasion and social information: an experiment in Belgium, France, and the Netherlands
by Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval - 426-451 Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures
by Sebastian Beer & Jan Loeprick - 452-475 A race beyond the bottom: the nature of bidding for a firm
by Taiji Furusawa & Kazumi Hori & Ian Wooton - 476-501 The Re-distributive Role of Child Benefits Revisited
by Tomer Blumkin & Yoram Margalioth & Efraim Sadka - 502-530 Intellectual property box regimes: effective tax rates and tax policy considerations
by Lisa Evers & Helen Miller & Christoph Spengel
April 2015, Volume 22, Issue 2
- 177-200 Taxation and leverage in international banking
by Grace Gu & Ruud Mooij & Tigran Poghosyan - 201-223 Part-time unemployment and optimal unemployment insurance
by Susanne Ek & Bertil Holmlund - 224-251 Empirical welfare analysis with preference heterogeneity
by André Decoster & Peter Haan - 252-273 Within-group cooperation and between-group externalities in the provision of public goods
by Keisuke Hattori - 274-310 Catalysts for social insurance: education subsidies versus physical capital taxation
by Dirk Schindler & Hongyan Yang - 311-329 Fiscal equalization, government expenditures and endogenous growth
by Philippe Cyrenne & Manish Pandey - 330-352 The price elasticity of charitable giving: does the form of tax relief matter?
by Kimberley Scharf & Sarah Smith
February 2015, Volume 22, Issue 1
- 1-40 Keeping both corruption and the shadow economy in check: the role of decentralization
by Roberto Dell’Anno & Désirée Teobaldelli - 41-72 Granting public or private consumption? Effects of grants on local public spending and income taxes
by Heléne Lundqvist - 73-101 Do alcohol taxes in Europe and the US rightly correct for externalities?
by Evan Herrnstadt & Ian Parry & Juha Siikamäki - 102-119 Optimal tax on capital inflows discriminated by debt-risk profile
by Julian Parra-Polania & Carmiña Vargas - 120-143 Income tax buyouts and income tax evasion
by Laszlo Goerke - 144-175 Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply
by Shun-ichiro Bessho & Masayoshi Hayashi
December 2014, Volume 21, Issue 6
- 955-974 Social long-term care insurance and redistribution
by Helmuth Cremer & Pierre Pestieau - 975-996 Does charitable gambling crowd out charitable donations? Using matching to analyze a policy reform
by Shih-Ying Wu - 997-1011 Corruption and competition for resources
by Kjetil Bjorvatn & Tina Søreide - 1012-1027 Agglomeration, tax competition, and fiscal equalization
by Matthias Wrede - 1028-1050 Revenue and welfare effects of financial sector VAT exemption
by Thiess Buettner & Katharina Erbe
October 2014, Volume 21, Issue 5
- 845-873 Comparing inequality aversion across countries when labor supply responses differ
by Olivier Bargain & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch - 874-893 A reexamination of state fiscal health and amnesty enactment
by Hari Luitel & Mehmet Tosun - 894-922 The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971
by Håkan Selin - 923-954 Cooperation in environmental policy: a spatial approach
by Ronald Davies & Helen Naughton
August 2014, Volume 21, Issue 4
- 531-535 Introduction to the special issue on the role of the state in growth and development
by Jorge Martinez-Vazquez - 536-559 Thresholds, informality, and partitions of compliance
by Ravi Kanbur & Michael Keen - 560-577 Tax compliance under horizontal and vertical equity conditions: An experimental approach
by Massimo Finocchiaro Castro & Ilde Rizzo - 578-597 Government size, composition of public expenditure, and economic development
by Susana Martins & Francisco Veiga - 598-613 Euro membership and fiscal reaction functions
by Alfons Weichenrieder & Jochen Zimmer - 614-644 Fiscal consolidations and public debt in Europe
by Gianluca Cafiso & Roberto Cellini - 645-693 Tax reforms and the capital structure of banks
by Thomas Hemmelgarn & Daniel Teichmann - 694-719 Corporate taxation and the quality of research and development
by Christof Ernst & Katharina Richter & Nadine Riedel - 720-767 Wealth transfer taxation: an empirical investigation
by Paola Profeta & Simona Scabrosetti & Stanley Winer - 768-795 The optimal inheritance tax in the presence of investment in education
by Michel Strawczynski - 796-812 Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes
by Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado - 813-843 An assessment of the waste effects of corruption on infrastructure provision
by Massimo Finocchiaro Castro & Calogero Guccio & Ilde Rizzo
June 2014, Volume 21, Issue 3
- 345-374 Does competition for capital discipline governments? The role of fiscal equalization
by Yongzheng Liu - 375-396 Federal coordination of local housing demolition in the presence of filtering and migration
by Kristof Dascher - 397-435 Debt shifting in Europe
by R. Miniaci & M. Parisi & P. Panteghini - 436-467 Fiscal sustainability in the presence of systemic banks: the case of EU countries
by Agnès Bénassy-Quéré & Guillaume Roussellet - 468-497 The runaway taxpayer
by Umberto Galmarini & Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati - 498-529 Public debts capitalize into property prices: empirical evidence for a new perspective on debt incidence
by David Stadelmann & Reiner Eichenberger
April 2014, Volume 21, Issue 2
- 175-197 With which countries do tax havens share information?
by Katarzyna Bilicka & Clemens Fuest - 198-227 Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach
by Brigitte Baalen & Tobias Müller - 228-247 International tax competition with endogenous sequencing
by Tomoya Ida - 248-271 The role of headquarters in multinational profit shifting strategies
by Matthias Dischinger & Bodo Knoll & Nadine Riedel - 272-297 Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
by Jørgen Aasness & Odd Nygård - 298-323 Trade integration and corporate income tax differentials
by Nelly Exbrayat & Benny Geys - 324-344 How sticky are local expenditures in Italy? Assessing the relevance of the flypaper effect through municipal data
by Elena Gennari & Giovanna Messina
February 2014, Volume 21, Issue 1
- 1-28 Financial leverage and corporate taxation: evidence from German corporate tax return data
by Nadja Dwenger & Viktor Steiner - 29-49 Indirect tax harmonization and global public goods
by Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia - 50-65 Asymmetric capital tax competition and choice of tax rate
by Holger Kächelein - 66-86 Asymmetric tax competition in the presence of lobbying
by Yu-Bong Lai - 87-118 Pro-poor indirect tax reforms, with an application to Mexico
by Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar - 119-152 Personal income tax mimicry: evidence from international panel data
by Denvil Duncan & Ed Gerrish - 153-173 Reporting import tariffs (and other taxes)
by Mirco Tonin
December 2013, Volume 20, Issue 6
- 886-909 Aid for trade, infrastructure, and growth
by Takumi Naito - 910-937 Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands
by Francis Weyzig - 938-960 A continuous model of income insurance
by Assar Lindbeck & Mats Persson - 961-973 Optimal tax base with administrative fixed costs
by Stéphane Gauthier - 974-991 Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors
by John Creedy & Norman Gemmell - 992-1013 A simple model of copyright levies: implications for harmonization
by Jin-Hyuk Kim
October 2013, Volume 20, Issue 5
- 725-752 Corporate tax competition between firms
by Simon Loretz & Padraig Moore - 753-768 Pollution and reforms of domestic and trade taxes towards uniformity
by Michael Michael & Panos Hatzipanayotou - 769-784 Four facts about dividend payouts and the 2003 tax cut
by Jesse Edgerton - 785-807 Fiscal rules, budget deficits and budget projections
by Simon Luechinger & Christoph Schaltegger - 808-826 Profit taxes and financing constraints
by Christian Keuschnigg & Evelyn Ribi - 827-866 Official forecasts and management of oil windfalls
by Torfinn Harding & Frederick Ploeg - 867-883 A proposal to apply the Kiwi-VAT to insurance services in the European Union
by Sijbren Cnossen
August 2013, Volume 20, Issue 4
- 545-547 Introduction to the special issue on public finance, public debt and global recovery
by Jack Mintz & Michael Smart - 548-563 MIGRATION into the WELFARE STATE: tax and migration competition
by Assaf Razin - 564-595 Weathering the crisis and beyond: perspectives for the Euro area
by Christoph Schmidt & Benjamin Weigert - 596-617 A partial race to the bottom: corporate tax developments in emerging and developing economies
by S. Abbas & Alexander Klemm - 618-630 Cross-border shopping and the Atkinson–Stiglitz theorem
by Sebastian Kessing & Bernhard Koldert - 631-652 Effective labor taxation and the international location of headquarters
by Peter Egger & Doina Radulescu & Nora Strecker - 653-686 Gender-based and couple-based taxation
by Spencer Bastani - 687-714 The size and scope of government in the US states: does party ideology matter?
by Christian Bjørnskov & Niklas Potrafke - 715-723 Preparing the way for a modern GST in India
by Sijbren Cnossen
June 2013, Volume 20, Issue 3
- 357-359 Climate change: fiscal and international trade issues—introduction
by Thiess Buettner & Christos Kotsogiannis - 360-380 First-and second-best allocations under economic and environmental uncertainty
by Konstantinos Angelopoulos & George Economides & Apostolis Philippopoulos - 381-413 International trade and climate change
by Xiao Chen & Alan Woodland - 414-433 Limited computational ability and social security
by Frank Caliendo & T. Findley - 434-449 Tax competition leading to strict environmental policy
by Cees Withagen & Alex Halsema - 450-473 Tobin meets Oates: solidarity and the optimal fiscal federal structure
by Xavier Calsamiglia & Teresa Garcia-Milà & Therese McGuire