International Tax and Public Finance

Editor: John D. Wilson
Editor: Michael Devereux
For technical questions regarding this series, please contact (Christopher F. Baum)
Series handle: repec:kap:itaxpf

2009, Volume 16, Issue 5

• 605-620 The economics of politically-connected firms
  by Jay Choi & Marcel Thum [Downloadable! (restricted)]
• 621-646 A positive analysis of labor-market institutions and tax reforms
  by Thorsten Upmann [Downloadable! (restricted)]
• 647-669 Pareto-improving bequest taxation
  by Volker Grossmann & Panu Poutvaara [Downloadable! (restricted)]
• 670-696 The international spillover effects of pension reform
  by Yvonne Adema & Lex Meijdam & Harrie Verbon [Downloadable! (restricted)]
• 697-709 Rent taxation and its intertemporal welfare effects in a small open economy
  by Marko Koethenbuerger & Panu Poutvaara [Downloadable! (restricted)]
• 710-726 Rhineland exit?
  by A. Bovenberg & Coen Teulings [Downloadable! (restricted)]

• 281-297 Profit shifting in the EU: evidence from Germany
  by Alfons Weichenrieder [Downloadable! (restricted)]
• 298-320 The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
  by Thiess Buettner & Georg Wamser [Downloadable! (restricted)]
• 321-336 Tax competition, excludable public goods, and user charges
  by Bernd Huber & Marco Runkel [Downloadable! (restricted)]
• 337-361 Yardstick competition and public sector innovation
  by Johannes Rincke [Downloadable! (restricted)]
• 362-394 Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938
  by Toke Aidt & Peter Jensen [Downloadable! (restricted)]
• 395-414 Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
  by Charles McLure [Downloadable! (restricted)]

• 137-163 Are family allowances and fertility-related pensions perfect substitutes?
  by Robert Fenge & Volker Meier [Downloadable! (restricted)]
• 164-175 The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition
  by Susanne Dröge & Philipp Schröder [Downloadable! (restricted)]
• 176-197 Redistributive taxation and social insurance under adverse selection in the insurance market
  by Yukihiro Nishimura [Downloadable! (restricted)]
• 198-218 Optimal taxation and redistribution in an OLG model with unemployment
  by Thomas Aronsson & Tomas Sjögren & Torbjörn Dalin [Downloadable! (restricted)]
• 219-252 Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
  by Peter Lambert & Thor Thoresen [Downloadable! (restricted)]
• 253-280 Is Prescott right? Welfare state policies and the incentives to work, learn, and retire
  by Bas Jacobs [Downloadable! (restricted)]

• 1-24 Education, redistribution and the threat of brain drain
  by Alexander Haupt & Eckhard Janeba [Downloadable! (restricted)]
• 25-42 The relative efficiency of market-based environmental policy instruments with imperfect compliance
  by Sandra Rousseau & Stef Proost [Downloadable! (restricted)]
• 43-58 Interregional redistribution as a cure to the soft budget syndrome in federations
  by Nobuo Akai & Emilson Silva [Downloadable! (restricted)]
• 59-81 The capital structure of multinational companies under tax competition
  by Paolo Panteghini [Downloadable! (restricted)]
• 82-104 Labor tax reform, unemployment, and search
  by Ben Heijdra & Jenny Ligthart [Downloadable! (restricted)]
• 105-123 Federalism, weak institutions and the competition for foreign direct investment
  by Sebastian Kessing & Kai Konrad & Christos Kotsogiannis [Downloadable! (restricted)]
• 124-135 Please bring me the New York Times
  by Hans-Werner Sinn [Downloadable! (restricted)]

• 637-646 Efficiency of capital taxation in an open economy: tax competition versus tax exportation
  by Wolf Wagner & Sylvester Eijffinger [Downloadable! (restricted)]
• 647-667 Tax-tariff reform with costs of tax administration
  by Knud Munk [Downloadable! (restricted)]
• 668-692 Capital income taxation and economic growth in open economies
  by Geremia Palomba [Downloadable! (restricted)]
• 693-711 Poverty traps and intergenerational transfers
  by Luciano Fanti & Luca Spataro [Downloadable! (restricted)]
• 712-751 The “flat tax(es)”: principles and experience
  by Michael Keen & Yitae Kim & Ricardo Varsano [Downloadable! (restricted)]

• 547-562 Designing a linear pension scheme with forced savings and wage heterogeneity
  by Helmuth Cremer & Philippe Donder & Dario Maldonado & Pierre Pestieau [Downloadable! (restricted)]
• 563-581 Measuring tax incentives for R&D
  by Kenneth McKenzie [Downloadable! (restricted)]
• 582-598 Ageing and public capital accumulation
  by Akira Yakita [Downloadable! (restricted)]
• 599-619 Pawns and queens revisited: public provision of private goods when individuals make mistakes
  by Jukka Pirttilä & Sanna Tenhunen [Downloadable! (restricted)]
• 620-636 Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany
  by Clemens Fuest & Andreas Peichl & Thilo Schaefer [Downloadable! (restricted)]

• 353-359 Global public goods and commons: theoretical challenges for a changing world
  by Richard Cornes [Downloadable! (restricted)]
• 360-394 Public policies against global warming: a supply side approach
  by Hans-Werner Sinn [Downloadable! (restricted)]
• 395-414 Mobile tax base as a global common
  by Kai Konrad [Downloadable! (restricted)]
• 415-429 Equal sacrifice and fair burden-sharing in a public goods economy
  by Wolfgang Buchholz & Wolfgang Peters [Downloadable! (restricted)]
• 430-459 Global trading of carbon dioxide permits with noncompliant polluters
  by Emilson Silva & Xie Zhu [Downloadable! (restricted)]
• 460-477 Exports, foreign direct investment, and the costs of corporate taxation
  by Christian Keuschnigg [Downloadable! (restricted)]
• 478-498 Corporate tax policy and incorporation in the EU
  by Ruud Mooij & Gaëtan Nicodème [Downloadable! (restricted)]
• 499-526 Tax credits, income support, and partnership decisions
  by Dan Anderberg [Downloadable! (restricted)]
• 527-545 On taxing capital income with income shifting
  by Vidar Christiansen & Matti Tuomala [Downloadable! (restricted)]

• 231-255 Transfer pricing in vertically integrated industries
  by Thomas Gresik & Petter Osmundsen [Downloadable! (restricted)]
• 256-273 Host-country governance, tax treaties and US direct investment abroad
  by Henry Louie & Donald Rousslang [Downloadable! (restricted)]
• 274-296 Optimal commodity taxation with duty-free shopping
  by Vidar Christiansen & Stephen Smith [Downloadable! (restricted)]
• 297-315 Political fragmentation and projected tax revenues: evidence from Flemish municipalities
  by Stijn Goeminne & Benny Geys & Carine Smolders [Downloadable! (restricted)]
• 316-337 Local government responsiveness to federal transfers: theory and evidence
  by Leonzio Rizzo [Downloadable! (restricted)]
• 338-352 Central versus local education finance: a political economy approach
  by Rainald Borck [Downloadable! (restricted)]

• 105-107 Introduction: Special Issue on Education
  by John Wilson [Downloadable! (restricted)]
• 109-130 The Bologna process: how student mobility affects multi-cultural skills and educational quality
  by Lydia Mechtenberg & Roland Strausz [Downloadable! (restricted)]
• 131-143 Education policies and optimal taxation
  by Darío Maldonado [Downloadable! (restricted)]
• 145-163 A case for taxing education
  by Tomer Blumkin & Efraim Sadka [Downloadable! (restricted)]
• 165-198 Multi-dimensional contracts with task-specific productivity: an application to universities
  by Alexis Walckiers [Downloadable! (restricted)]
• 199-230 Efficiency and equity of European education and training policies
  by Ludger Wößmann [Downloadable! (restricted)]

• 1-4 Introduction: reinventing the welfare state
  by A. Bovenberg & Bas Jacobs & Ruud Mooij [Downloadable! (restricted)]
• 5-17 The economics of the welfare state in today’s world
  by A. Atkinson [Downloadable! (restricted)]
• 19-44 Childhood investments and skill formation
  by Gosta Esping-Andersen [Downloadable! (restricted)]
• 45-66 The Scandinavian model—prospects and challenges
  by Torben Andersen [Downloadable! (restricted)]
• 67-86 Individual savings accounts for social insurance: rationale and alternative designs
  by A. Bovenberg & Martin Hansen & Peter Sørensen [Downloadable! (restricted)]
• 87-103 Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
  by Ruud Mooij [Downloadable! (restricted)]

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

• 525-541 Rent seeking and aid effectiveness
  by Roland Hodler [Downloadable! (restricted)]
• 543-562 Do tax sparing agreements contribute to the attraction of FDI in developing countries?
  by Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli [Downloadable! (restricted)]
• 563-582 Taxpayers' responsiveness to tax rate changes and implications for the cost of taxation in Sweden
  by Åsa Hansson [Downloadable! (restricted)]
• 583-604 Labour taxation, job creation and job destruction—Focusing on the role of wage setting
  by Pekka Sinko [Downloadable! (restricted)]
• 605-626 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
  by Clemens Fuest & Thomas Hemmelgarn & Fred Ramb [Downloadable! (restricted)]
• 627-629 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
  by Clemens Fuest & Thomas Hemmegarn & Fred Ramb [Downloadable! (restricted)]

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

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

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

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

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

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

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

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

• 3-23 Group Welfare and the Formation of a Common Labor Market: Some Global Results
  by Paul Rothstein & Gary Hoover [Downloadable! (restricted)]
• 25-41 Optimal Design of Intergovernmental Grants Under Asymmetric Information
  by Bernd Huber & Marco Runkel [Downloadable! (restricted)]
• 43-58 Environmental Policy and Public Revenue with International Capital Mobility
  by Ottar MÆstad [Downloadable! (restricted)]
• 59-78 Public Investment Criteria in Overlapping Generations Models of Open Economies
  by David Burgess [Downloadable! (restricted)]
• 81-110 Information Sharing and International Taxation: A Primer
  by Michael Keen & Jenny Ligthart [Downloadable! (restricted)]

• 695-712 Tax Principles, Product Differentiation and the Nature of Competition
  by Nigar Hashimzade & Hassan Khodavaisi & Gareth Myles [Downloadable! (restricted)]
• 713-722 Income Taxation and Wage Policy: An Application to Minimum Wage
  by Tomer Blumkin & Efraim Sadka [Downloadable! (restricted)]
• 723-739 Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints
  by Sajal Lahiri & Anjum Nasim [Downloadable! (restricted)]
• 741-773 Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s
  by Michele Bernasconi & Anna Marenzi & Laura Pagani [Downloadable! (restricted)]
• 777-801 Neutral Taxation of Shareholder Income
  by Peter Sørensen [Downloadable! (restricted)]

• 583-603 How Does FDI React to Corporate Taxation?
  by Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil [Downloadable! (restricted)]
• 605-625 The Effects of Catholic Schooling on Civic Participation
  by Thomas Dee [Downloadable! (restricted)]
• 627-637 Export Competition and the Remission of Domestic Environmental Taxes
  by Steve Mccorriston & Ian Sheldon [Downloadable! (restricted)]
• 639-663 Is There a Connection Between the Tax Administration and the Political Power?
  by Alejandro Esteller-Moré [Downloadable! (restricted)]
• 667-687 Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data
  by Hannes Winner [Downloadable! (restricted)]

• 345-348 Introduction: Fiscal and Regulatory Competition—A Selection of Papers Presented at the 60th Congress of the International Institute of Public Finance, Held in Milan, Italy
  by John Wilson [Downloadable! (restricted)]
• 349-373 Toward A Second-Generation Theory of Fiscal Federalism
  by Wallace Oates [Downloadable! (restricted)]
• 375-393 Migration and Social Replacement Incomes: How to Protect Low-Income Workers in the Industrialized Countries Against the Forces of Globalization and Market Integration
  by Hans-Werner Sinn [Downloadable! (restricted)]
• 395-422 Government Weakness and Local Public Debt Development in Flemish Municipalities
  by John Ashworth & Benny Geys & Bruno Heyndels [Downloadable! (restricted)]
• 423-434 Social Security, Unemployment, and Growth
  by Michael Bräuninger [Downloadable! (restricted)]
• 435-455 Predation, Protection, and Accumulation: Endogenous Property Rights in an Overlapping Generations Growth Model
  by Oguzhan Dincer & Christopher Ellis [Downloadable! (restricted)]
• 457-474 Economic Growth and Tax-Competing Leviathans
  by Michael Rauscher [Downloadable! (restricted)]
• 475-492 On Spatial Public Finance Empirics
  by Federico Revelli [Downloadable! (restricted)]
• 493-513 Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands
  by Maarten Allers & J. Elhorst [Downloadable! (restricted)]
• 515-531 Tax Evasion and Auditing in a Federal Economy
  by Sven Stö & Christian Traxler [Downloadable! (restricted)]
• 533-558 The Dynamic Effects of Public Capital: VAR Evidence for 22 OECD Countries
  by Christophe Kamps [Downloadable! (restricted)]
• 561-574 Japan’s New Special Zones for Regulatory Reform
  by Naohiro Yashiro [Downloadable! (restricted)]

• 239-263 Cost Uncertainty and Taxpayer Compliance
  by Jordi Caballé & Judith Panadés [Downloadable! (restricted)]
• 265-279 Optimal Self-Reporting Schemes with Multiple Stages and Option Values
  by Eberhard Feess & Markus Walzl [Downloadable! (restricted)]
• 281-300 Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
  by Andreas HaufLer & Guttorm Schjelderup & Frank Stähler [Downloadable! (restricted)]
• 301-318 Interregional Income Redistribution and Convergence in a Model with Perfect Capital Mobility and Unionized Labor Markets
  by Luigi Bonatti [Downloadable! (restricted)]
• 319-334 Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level
  by Thomas Gaube [Downloadable! (restricted)]

• 115-130 Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes
  by Charles Ballard & John Goddeeris & Sang-Kyum Kim [Downloadable! (restricted)]
• 131-144 Environmental Policy, Efficient Taxation and Unemployment
  by Thomas Aronsson [Downloadable! (restricted)]
• 145-158 The Multi-Period Cost-Benefit Rule with Mobile Capital and Distorted Labor
  by Liqun Liu [Downloadable! (restricted)]
• 161-163 Policy Watch Forum on the US Tax Reforms
  by George Zodrow [Downloadable! (restricted)]
• 165-192 Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts
  by John Diamond [Downloadable! (restricted)]
• 193-232 Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent
  by William Gale & Peter Orszag [Downloadable! (restricted)]

• 7-28 Voting on Pensions with Endogenous Retirement Age
  by Georges Casamatta & Helmuth Cremer & Pierre Pestieau [Downloadable! (restricted)]
• 29-45 Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria
  by Jonathan Hamilton & Pierre Pestieau [Downloadable! (restricted)]
• 47-59 Public Debt, Human Capital Formation, and Dynamic Inefficiency
  by Berthold Wigger [Downloadable! (restricted)]
• 61-79 The Role of Prices for Excludable Public Goods
  by Sören Blomquist & Vidar Christiansen [Downloadable! (restricted)]
• 87-95 The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath
  by Reuven Avi-Yonah [Downloadable! (restricted)]
• 97-108 Economic Effects of the 2003 Partial Integration Proposal in the United States
  by R. Hubbard [Downloadable! (restricted)]

• 703-719 Political Sustainability and the Design of Environmental Taxes
  by Helmuth Cremer & Philippe De Donder & Firouz Gahvari [Downloadable!]
• 721-739 Exemption vs. Credit Method in International Double Taxation Treaties
  by Thomas Dickescheid [Downloadable!]
• 741-762 An Inquiry into the Efficiency of Water Projects Under WRDA'86
  by Anna Rubinchik-Pessach [Downloadable!]
• 763-772 Competition in Unit vs. Ad Valorem Taxes
  by Ben Lockwood [Downloadable!]
• 775-802 Tax Treaties and Foreign Direct Investment: Potential versus Performance
  by Ronald B. Davies [Downloadable!]

• 575-600 Tax Administration Reform and Taxpayer Compliance in India
  by Arindam Das-Gupta & Shanto Ghosh & Dilip Mookherjee [Downloadable!]
• 601-622 The Effects of Bilateral Tax Treaties on U.S. FDI Activity
  by Bruce A. Blonigen & Ronald B. Davies [Downloadable!]
• 623-645 Agglomeration Effects and the Competition for Firms
  by Robin Boadway & Katherine Cuff & Nicolas Marceau [Downloadable!]
• 647-660 Incentive Targeting, Influence Peddling, and Foreign Direct Investment
  by Kelly D. Edmiston & Shannon Mudd & Neven T. Valev [Downloadable!]
• 663-693 Sharing the Spoils: Taxing International Human Capital Flows
  by Mihir A. Desai & Devesh Kapur & John McHale [Downloadable!]

• 365-367 Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Republic
  by Alfons J. Weichenrieder [Downloadable!]
• 369-390 Taxation and Venture Capital Backed Entrepreneurship
  by Christian Keuschnigg & Søren Bo Nielsen [Downloadable!]
• 391-417 Irrational Exuberance, Entrepreneurial Finance and Public Policy
  by Marta Coelho & David de Meza & Diane Reyniers [Downloadable!]
• 419-434 Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
  by Jack Mintz [Downloadable!]
• 435-467 Tax Reform and the Demand for Debt
  by Erik Fjærli [Downloadable!]
• 469-485 Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax
  by Tobias Lindhe & Jan Södersten & Ann Öberg [Downloadable!]
• 487-506 Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes
  by Thor O. Thoresen [Downloadable!]
• 507-529 Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance
  by A. Lans Bovenberg & Peter Birch Sørensen [Downloadable!]
• 531-547 Redistribution as Social Insurance and Capital Market Integration
  by Giampaolo Arachi & Massimo D'Antoni [Downloadable!]
• 551-568 The Taxation of Banking in an Integrating Europe
  by Harry Huizinga [Downloadable!]

• 243-263 Testing for Vertical Fiscal Externalities
  by Linda Andersson & Thomas Aronsson & Magnus Wikstr–m [Downloadable!]
• 265-281 Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality
  by Rainer Niemann [Downloadable!]
• 283-298 Environmental Tax Competition in the Presence of Multinational Firms
  by Essi Eerola [Downloadable!]
• 299-312 Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses
  by Pio Baake & Rainald Borck & Andreas L–ffler [Downloadable!]
• 313-331 The Welfare State in a Changing Environment
  by Thomas Eichner & Andreas Wagener [Downloadable!]
• 335-353 Quantifying the Impact of Immigration on the Spanish Welfare State
  by M. Dolores Collado & IÒigo Iturbe-Ormaetxe & Guadalupe Valera [Downloadable!]

• 123-132 Strategic Investment by a Regulated Firm
  by Amihai Glazer & Eckhard Janeba [Downloadable!]
• 133-153 Fiscal Decentralization with Distortionary Taxation: Tiebout vs. Tax Competition
  by Jan K. Brueckner [Downloadable!]
• 155-174 Revenue Sharing versus Expenditure Sharing in a Federal System
  by Charles Figuieres & Jean Hindriks & Gareth D. Myles [Downloadable!]

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This page was last updated on 2009-11-25.