Printed from https://ideas.repec.org/s/kap/itaxpf6.html
Content
November 2002, Volume 9, Issue 6
- 687-707 Quotas May Beat Taxes in a Global Emission Game
by Alfred Endres & Michael Finus - 709-725 Pollution Externalities in a Model of Endogenous Fertility and Growth
by Poul Schou
September 2002, Volume 9, Issue 5
- 531-552 Tax Deductions and the Marginal Welfare Cost of Taxation
by Ian Parry - 553-566 Consumption Taxation and Endogenous Growth in a Model with New Generations
by Alberto Petrucci - 567-589 Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms
by Clemens Fuest & Bernd Huber - 591-599 Income Uncertainty and IRAs
by Warren Hrung - 603-621 The German Tax Reform of 2000
by Michael Keen
August 2002, Volume 9, Issue 4
- 325-325 Editorial Note
by Michael Smart & John Wilson - 327-329 Introduction: The Role of Political Economy in the Theory and Practice of Public Finance—Selected Contributed Papers from the 57th Congress of the International Institute of Public Finance
by Stanley Winer - 331-348 Retirement and Social Security in a Probabilistic Voting Model
by Paola Profeta - 349-365 The Political Feasibility of Increasing the Retirement Age: Lessons from a Ballot on the Female Retirement Age
by Monika Bütler - 367-378 Redistribution at the Hospital
by Anne Emblem - 379-389 Does Centralization Increase the Size of Government? The Effects of Separation of Powers and Lobbying
by Isidoro Mazza & Frans Winden - 391-408 Tax Competition and Fiscal Equalization
by Marko Köthenbürger - 409-421 Bailouts in a Federation
by Timothy Goodspeed - 423-434 On the Political Economy of Low Skilled Immigration and the Welfare State
by Alexander Kemnitz - 435-449 The Role of Omitted Variables in Identifying a Long-run Equilibrium Relationship for the Italian Government Growth
by Gabriella Legrenzi & Costas Milas - 451-463 The Natural Economic Advantage of Dictatorship over Democracy: A “Gresham's Law” of Governance
by Omar Azfar & Martin Mcguire - 465-482 Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not
by Wolfgang Eggert & Martin Kolmar - 483-503 Taxation, Uncertainty, and the Cost of Equity
by Diderik Lund - 505-521 Tax Evasion and Equity Theory: An Investigative Approach
by Sharmila King & Steven Sheffrin
May 2002, Volume 9, Issue 3
- 219-233 The Capital Tax and Welfare Effects from Asymmetric Information on Equity Markets
by Ed Westerhout - 235-257 Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada
by Alejandro Esteller-Moré & Albert Solé-Ollé - 259-271 Strategic Environmental Policy and International Trade in Asymmetric Oligopoly Markets
by Yann Duval & Stephen Hamilton - 273-294 The Impact on Efficiency and Distribution of a Base-Broadening and Rate-Reducing Tax Reform
by Johan Willner & Lena Granqvist - 295-316 Commodity Taxation and Social Welfare: The Generalized Ramsey Rule
by David Coady & Jean Drèze
March 2002, Volume 9, Issue 2
- 111-120 Tax Competition and International Public Goods
by Kjetil Bjorvatn & Guttorm Schjelderup - 121-141 Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments
by Laurent Flochel & Thierry Madies - 143-155 Reforming the Direct–Indirect Tax Mix
by Michael Smart - 157-173 Debt, Death and Taxes
by Tatsuji Hayakawa & Paul Zak - 175-193 Endogenous Fertility and the Design of Family Taxation
by Alessandro Balestrino & Alessandro Cigno & Anna Pettini - 195-210 Effects of Progressive Taxes under Decentralized Bargaining and Heterogeneous Labor
by Jon Strand
January 2002, Volume 9, Issue 1
- 5-5 Editorial Announcement
by Michael Smart & John Wilson - 7-31 Some Equity and Efficiency Considerations of International Tax Competition
by Werner Roeger & Jan Veld & Don Woehrmann - 33-50 The Role of Tax Subsidies in the Market for Health Insurance
by Mark Stabile - 51-71 Local Taxes and Capital Structure Choice
by Reint Gropp - 73-91 Fiscal Policy Reforms in a Global Economy
by Holger Strulik - 93-104 Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note
by Atsushi Tsuneki
November 2001, Volume 8, Issue 5
- 659-674 Corporation Tax Asymmetries and Cartel Unity
by Pierre-Pascal Gendron - 675-691 Tax Competition, Income Differentials and Local Public Services
by Eric Smith & Tracy Webb - 693-703 The Samaritan's Dilemma and the Effectiveness of Development Aid
by Karl Pedersen - 705-729 Intergenerational and International Welfare Leakages of a Product Subsidy in a Small Open Economy
by Leon Bettendorf & Ben Heijdra - 731-751 Measuring the Effect of Federal Research Funding on Private Donations at Research Universities: Is Federal Research Funding More than a Substitute for Private Donations?
by A. Payne - 753-774 Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces
by Ronald Kneebone & Kenneth McKenzie - 775-792 Taxation in an Overlapping Generations Model with Human Capital
by Akira Yakita - 793-811 Strategic Environmental Policies under International Duopolistic Competition
by Georges Tanguay - 815-835 Welfare-Improving Carbon Dioxide Tax Reform Taking Externality and Location into Account
by Douglas Lundin
August 2001, Volume 8, Issue 4
- 325-325 Editorial Note
by Jack Mintz & Assaf Razin - 327-329 Introduction: Public Finance and Human Capital
by Eugene Smolensky & Alan Auerbach - 331-351 Individual Demand for Local Public Schooling: Evidence from Swedish Survey Data
by Åsa Ahlin & Eva Johansson - 353-376 The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms
by Julian Alworth & Giampaolo Arachi - 377-393 Political Fragmentation and the Evolution of National Tax Structures in the OECD
by John Ashworth & Bruno Heyndels - 395-415 International Trends in Income Inequality and Social Policy
by Koen Caminada & Kees Goudswaard - 417-431 Demographic Shock and Social Security: A Political Economy Perspective
by Georges Casamatta & Helmuth Cremer & Pierre Pestieau - 433-454 The Redistributive Effect of Risky Taxation
by Young Chun - 455-470 Comparative Advantage, Observability, and the Optimal Tax Treatment of Families with Children
by Alessandro Cigno - 471-484 Fundamental Tax Reform in The Netherlands
by Sijbren Cnossen & Lans Bovenberg - 485-509 Can a Shorter Workweek Induce Higher Employment? Mandatory Reductions in the Workweek and Employment Subsidies
by S. Erbaş & Chera Sayers - 511-527 Is Tax Harmonization Useful?
by Wolfgang Eggert & Bernd Genser - 529-556 Social Risk Management: A New Conceptual Framework for Social Protection, and Beyond
by Robert Holzmann & Steen Jørgensen - 557-572 Public Policy for Venture Capital
by Christian Keuschnigg & Soren Nielsen - 573-593 Pension Prefunding, Ageing, and Demographic Uncertainty
by Jukka Lassila & Tarmo Valkonen - 595-607 Incentives and Product Variety in an Aging Economy
by Kazutoshi Miyazawa - 609-620 Returns of Education in the Czech Republic
by Stanislav Klazar & Milan Sedmihradský & Alena Vančurová - 621-636 Taxation and House-Price Uncertainty: Some Empirical Estimates
by Steven Sheffrin & Tracy Turner - 637-652 Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions
by Robert Fenge & Jakob Weizsäcker
May 2001, Volume 8, Issue 3
- 219-244 Disability Risk, Disability Benefits, and Equilibrium Unemployment
by Ed Westerhout - 245-262 Taxing Mobile Capital with Labor Market Imperfections
by Wolfram Richter & Kerstin Schneider - 263-280 Political Accountability and Fiscal Federalism
by Santanu Gupta - 281-296 Do Interregional Transfers Improve the Economic Performance of Poor Regions? The Case of Spain
by Teresa Garcia-Milà & Therese McGuire - 299-316 What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries
by Adam Wagstaff & Eddy van Doorslaer
March 2001, Volume 8, Issue 2
- 119-128 A General Model of the Behavioral Response to Taxation
by Joel Slemrod - 129-146 A Growth Maximising Tax Structure for New Zealand
by Johannah Branson & C. Lovell - 147-170 The Costs of Restrictive Trade Policies in the Presence of Factor Tax Distortions
by Ian Parry - 171-188 Efficient Tax Competition with Factor Mobility and Trade: A Note
by Giampaolo Arachi - 191-210 Reforming Business Taxation: Lessons from Italy?
by Massimo Bordignon & Silvia Giannini & Paolo Panteghini
January 2001, Volume 8, Issue 1
- 5-25 Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada
by Vijay Jog & Jianmin Tang - 27-51 The Distributional Effects of Indirect Tax Changes in Italy
by Paolo Liberati - 53-73 Ad Valorem Taxation on Intermediate Goods in Oligopoly
by Giuseppe Colangelo & Umberto Galmarini - 75-80 A Note on Green Taxes and Double Dividends
by Lars Hakonsen - 83-111 The Long-run Effects of the Italian Pension Reforms
by Nicola Sartor
December 2000, Volume 7, Issue 6
- 619-640 Equivalizing Incomes: A Normative Approach
by Udo Ebert - 641-664 The Optimality of Punishing Only the Innocent: The Case of Tax Evasion
by Robin Boadway & Motohiro Sato - 665-689 Income Taxation and Finite Horizons in a Human Capital Model
by Cruz Echevarria & Amaia Iza - 691-697 A Note on the Composition of Public Expenditure under Capital Tax Competition
by Mutsumi Matsumoto - 699-719 Education, Mobility of Labour and Tax Competition
by Panu Poutvaara - 723-740 Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)
by Charles McLure - 753-761 CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade
by Richard Bird & Pierre-Pascal Gendron
August 2000, Volume 7, Issue 4
- 381-381 Editorial Note
by Jack Mintz & Assaf Razin - 383-387 Introduction: Public Finance and Transitions in Social Security
by Axel Börsch-Supan & Wolfram Richter - 389-410 Why a Funded Pension System is Needed and Why It is Not Needed
by Hans-Werner Sinn - 411-430 Generational Accounts for The Netherlands: An Update
by A. Bovenberg & Harry Rele - 431-444 A Comment on the Place of Funded Pensions in Transition Economies
by Georges de Menil - 445-461 Health Care Reform: Separating Insurance from Income Redistribution
by Friedrich Breyer & Andreas Haufler - 463-478 Mixed Tax Systems and the Public Provision of Private Goods
by Alessandro Balestrino - 479-501 Optimal Redistribution with Unobservable Preferences for an Observable Merit Good
by Maria Racionero - 503-519 Competition and Efficiency in Health Care: An Analysis of the Italian Case
by Roberto Cellini & Giacomo Pignataro & Ilde Rizzo - 521-546 The Impact of Taxing Unemployment Insurance Benefits on Unemployment Duration and Post-unemployment Earnings
by Chul-In Lee - 547-562 Why Invest in Your Neighbor? Social Contract on Educational Investment
by Panu Poutvaara & Vesa Kanniainen - 563-584 Household Production and the Design of the Tax Structure
by Dan Anderberg & Alessandro Balestrino - 585-608 Environmental Product Standards, International Trade and Monopolistic Competition
by Alexander Haupt
May 2000, Volume 7, Issue 3
- 247-258 Local Public Funding of Higher Education When Skilled Labor is Imperfectly Mobile
by Moshe Justman & Jacques-Francois Thisse - 259-273 Amnesties and Co-operation
by Nicolas Marceau & Steeve Mongrain - 275-293 Exchange-of-Information Clauses in International Tax Treaties
by Philippe Bacchetta & María Espinosa - 295-313 One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles
by Leslie Papke - 315-333 Environmental Tax Reform in a Small Open Economy With Structural Unemployment
by Bertil Holmlund & Ann-Sofie Kolm - 335-342 Specific and Ad Valorem Taxation in Asymmetric Cournot Oligopolies
by Vincenzo Denicolo & Massimo Matteuzzi - 345-368 Reforming Social Insurance in The Netherlands
by A. Bovenberg - 369-371 Errata
by Robert Haveman & Barbara Wolfe
March 2000, Volume 7, Issue 2
- 119-139 Fiscal Externalities and Efficient Transfers in a Federation
by Motohiro Sato - 141-162 Gini Indices and the Redistribution of Income
by Jean-Yves Duclos - 163-175 Shared Tax Sources and Public Expenditures
by Matthias Wrede - 177-194 Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes
by Arindam Das-Gupta & Ira Gang - 195-205 Measuring Regional Fiscal Transfers Induced by National Budgets
by Ramon Caminal - 209-240 The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98
by David Newbery & Tamas Révész
February 2000, Volume 7, Issue 1
- 5-22 A Second-Best Theory of Local Government Policy
by Dietmar Wellisch & Jorg Hülshorst - 23-41 An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation
by Wolfram Richter - 43-61 From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis
by Hans Fehr - 63-82 A Cost-Benefit Analysis of the Thailand Taxpayer Survey
by Nipon Poapongsakorn & Kovit Charnvitayapong & Duangmanee Laovakul & Somchai Suksiriserekul & Bev Dahlby - 83-91 Rules and Levels in the Provision of Public Goods: The Role of Complementarities between the public Good and Taxed Commodities
by Ming Chang - 95-114 Welfare to Work in the U.S.: A Model for Other Developed Nations?
by Robert Haveman & Barbara Wolfe
November 1999, Volume 6, Issue 4
- 457-457 Guest Introduction: Essays in Honor of Robert P. Flood, Jr
by Peter Isard & Assaf Razin & Andy Rose - 459-472 Balance Sheets, the Transfer Problem, and Financial Crises
by Paul Krugman - 473-490 Some Parallels Between Currency and Banking Crises
by Nancy Marion - 491-505 On the Foreign Exchange Risk Premium in Sticky-Price General Equilibrium Models
by Charles Engel - 507-535 Exact Utilities under Alternative Monetary Rules in a Simple Macro Model with Optimizing Agents
by Dale Henderson & Jinill Kim - 537-577 Simple Monetary Policy Rules Under Model Uncertainty
by Peter Isard & Douglas Laxton & Ann-Charlotte Eliasson - 579-596 An Information-Based Model of Foreign Direct Investment: The Gains from Trade Revisited
by Assaf Razin & Efraim Sadka & Chi-Wa Yuen - 597-620 An International Dynamic Asset Pricing Model
by Robert Hodrick & David Ng & Paul Sengmueller - 621-639 Role of the Minimal State Variable Criterion in Rational Expectations Models
by Bennett McCallum
August 1999, Volume 6, Issue 3
- 235-237 Public Finance, Employment and Labor Markets
by Richard Blundell & Lorraine Dearden & Rachel Griffith - 239-262 Taxation, Public Policy, and Dynamics of Unemployment
by Joseph Stiglitz - 263-287 Tax Reform and Employment in Europe
by John Hutton & Anna Ruocco - 289-315 Explaining Welfare Reform: Public Choice and the Labor Market
by Robert Moffitt - 317-337 Monitoring Job Search as an Instrument For Targeting Transfers
by Robin Boadway & Katherine Cuff - 339-360 Getting the Unemployed Back to Work: The Role of Targeted Wage Subsidies
by Brian Bell & Richard Blundell & John Reenen - 361-378 Household Level Economic Incentives, Unemployment Trap and Job Finding Probability
by Pasi Holm & Tomi Kyyrä & Juha Rantala - 379-387 Can an Unemployment Insurance System Generate Multiple Natural Rates?
by Guillaume Rocheteau - 389-410 The Impact of Firing Costs on Turnover and Unemployment: Evidence from the Colombian Labour Market Reform
by Adriana Kugler - 411-419 Is More Targeting Consistent with Less Spending?
by Martin Ravallion - 421-443 Green Tax Reforms and the Double Dividend: an Updated Reader's Guide
by A. Bovenberg
December 1999, Volume 6, Issue 2
- 741-751 Viva VIVAT!
by Michael Keen & Stephen Smith
May 1999, Volume 6, Issue 2
- 131-148 Foreign Tax Credit and the Current Account
by Yasushi Iwamoto & Akihisa Shibata - 149-164 Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives
by Petter Osmundsen - 165-189 Administrative Federalism and a Central Government with Regionally Based Preferences
by Robert Schwager - 193-224 Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism
by Charles McLure
February 1999, Volume 6, Issue 1
- 7-26 Tax Coordination and Unemployment
by Clemens Fuest & Bernd Huber - 27-38 Tax Evasion, Risky Laundering, and Optimal Deterrence Policy
by Gideon Yaniv - 39-59 Taxation, Migration, and Pollution
by Agnar Sandmo & David Wildasin - 61-78 Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination
by Assaf Razin & Chi-Wa Yuen - 79-88 Personal Taxation and Investment Incentives in a Small Open Economy
by Mikael Apel & Jan Södersten - 89-99 Scale Economies in Cross-Border Shopping and Commodity Taxation
by Kimberley Scharf - 103-117 Alternative Retirement Income Arrangements and Lifetime Income Inequality: Lessons From Australia
by M. Atkinson & John Creedy & David Knox
October 1998, Volume 5, Issue 4
- 449-469 Investment Externalities and a Corrective Subsidy
by Christian Keuschnigg - 471-487 Two Games of Interjurisdictional Competition When Local Governments Provide Industrial Public Goods
by Thorsten Bayindir-Upmann - 489-498 Intertemporally Dependent Preferences and the Welfare Cost of Capital Income Taxation
by Muhammad Islam - 499-503 The Impact of Converting to a Consumption Tax When Saving Propensities Vary: An Empirical Analysis
by Kenneth Lewis & Laurence Seidman - 507-534 Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations
by Julian Alworth
July 1998, Volume 5, Issue 3
- 243-243 Editorial Note
by Michael Keen & Jack Mintz - 245-248 Introduction: Public Investment and Public Finance
by Tatsuo Hatta & Toshihiro Ihori - 249-261 Growth and Welfare Effects of Fiscal Policy in an Endogenous Growth Model with Public Investment
by Alfred Greiner & Horst Hanusch - 263-281 On the Long Run Effects of Public Capital and Disaggregated Public Capital on Aggregate Output
by Raymond Batina - 283-306 Price Subsidies Versus Public Provision
by Sören Blömquist & Vidar Christiansen - 307-327 Entrepreneurship, Asymmetric Information, and Unemployment
by Robin Boadway & Nicolas Marceau & Maurice Marchand & Marianne Vigneault - 329-343 An Investigation into Alternative Representations of the Marginal Cost of Public Funds
by Lars Hokonsen - 345-355 Taxation and Migration in a Federal System
by Kjetil Bjorvatn - 357-377 Nash Equilibrium Dynamics of Environmental and Human Capital
by Masatoshi Yoshida - 379-396 Pollution, Factor Taxation and Unemployment
by Erkki Koskela & Ronnie Schöb & Hans-Werner Sinn - 399-428 Global Trends and Issues in Value Added Taxation
by Sijbren Cnossen - 429-442 Dual VATs and Cross-Border Trade: Two Problems, One Solution?
by Richard Bird & Pierre Gendron
May 1998, Volume 5, Issue 2
- 123-151 The Complexity of Tax Structure in Competitive Political Systems
by George Warskett & Stanley Winer & Walter Hettich - 153-170 A Second-Best Analysis of Environmental Subsidies
by Ian Parry - 171-186 Fiscal Decentralization and Government Size: An International Test for Leviathan Accounting for Unmeasured Economic Activity
by John Anderson & Hendrik van den Berg - 187-202 Unemployment Risk, the Housing Market and the Effects of Decentralised Redistribution
by John Ermisch - 205-233 Fiscal Effects of Block Grants for the Needy: An Interpretation of the Evidence
by Howard Chernick
February 1998, Volume 5, Issue 1
- 7-39 Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting
by Ruud de Mooij & A. Bovenberg - 41-59 The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
by Douglas Shackelford & Joel Slemrod - 63-66 James A. Mirrlees and William Vickrey: The Nobel Laureates and Their Contributions to Public Economics
by David Wildasin - 67-81 The Mirrlees Approach to the Theory of Economic Policy
by Robin Boadway - 83-91 Professor Mirrlees' Contribution to Economic Policy
by Lyn Squire - 93-113 William Vickrey: Contributions to Public Policy
by Richard Arnott
November 1997, Volume 4, Issue 4
- 403-405 Taxation, Redistribution and Economic Integration
by Michael Keen - 407-427 Income Redistribution with Well-Informed Local Governments
by Horst Raff & John Wilson - 429-451 Centralized vs. Decentralized Redistribution: A Case for Interregional Transfer Mechanisms
by Andreas Pfingsten & Andreas Wagener - 453-461 Should the Power to Redistribute Income be (De-)Centralized? An Example
by Eckhard Janeba & Horst Raff - 463-483 Insurance and Incentive Effects of Transfers among Regions: Equity and Efficiency
by S. Bucovetsky - 485-497 Tax Competition and Redistribution in a Two-Country Endogenous-Growth Model
by Arjan Lejour & Harrie Verbon
July 1997, Volume 4, Issue 3
- 239-242 Introduction: Globalization of Economic and Financial Activities and Public Finance
by Assaf Razin & Efraim Sadka - 239-242 Introduction: Globalization of Economic and Financial Activities and Public Finance
by Assaf Razin & Efraim Sadka - 243-262 Strategic Capital Taxation in Large Open Economies with Mobile Capital
by Jiming Ha & Anne Sibert - 243-262 Strategic Capital Taxation in Large Open Economies with Mobile Capital
by Jiming Ha & Anne Sibert - 263-276 Capital Controls as Taxation Policy
by Eran Yashiv - 263-276 Capital Controls as Taxation Policy
by Eran Yashiv - 277-290 Transfer Pricing as a Strategic Device for Decentralized Multinationals
by Guttorm Schjelderup & Lars Sorgard - 277-290 Transfer Pricing as a Strategic Device for Decentralized Multinationals
by Guttorm Schjelderup & Lars Sorgard - 291-306 Economic Integration, Factor Mobility, and Wage Convergence
by Gilles Saint-Paul - 291-306 Economic Integration, Factor Mobility, and Wage Convergence
by Gilles Saint-Paul