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June 2026, Volume 33, Issue 3
- 763-797 On the optimal capital tax rate in overlapping generations models with capital–skill complementarity
by Burkhard Heer - 798-869 Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks
by Josip Lesica - 870-901 The cost of ESG rating disagreement: increased corporate tax avoidance in China
by Yiwen Ma & Seoklin Yim & Linghao Zhang - 902-942 Multinational upstream firm and commodity tax principle under origin and destination principles
by Tsaur-Chin Wu & Chia-Jen Chang & Hsiu-Wei Chang - 943-970 Black–White disposable income inequality: the rising importance of single women
by Elizabeth Krause - 971-998 Targeting and potential adverse effects of income support for the self-employed during COVID-19
by Kim van Berkel & Leonie Gercama & Egbert Jongen & Benedikt Vogt - 999-1040 Which tax audits should be increased? Evidence from Italy using a machine learning approach
by Daniele Spinelli & Paolo Berta & Alessandro Santoro - 1041-1090 Effect of the African growth and opportunity act on the structure of public revenue in Sub-Saharan Africa
by Sèna Kimm Gnangnon - 1091-1107 Double-claimed dependents: Did e-filing lower U.S. tax noncompliance?
by William Gorman & Jamie McGuire & David Splinter - 1108-1129 Do firms respond to presumptive tax credits? Evidence from Brazilian manufacturing
by Carlos Gomes-Neto & Enlinson Mattos - 1130-1158 Ease of Doing Business and Entrepreneurship: Evidence from a Tax Administration Reform in China
by Hongyu Pan & Yanan Wang & Yue Zhang
April 2026, Volume 33, Issue 2
- 375-444 How taxes affect growth: evidence from cross-country panel data
by Laura Kawano & John S. Olson & Joel Slemrod & Meng Hsuan Hsieh - 445-468 Do tax credits for cleaning services increase consumption?
by Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen - 469-513 Decentralization, privatization, and firm tax compliance
by Denvil Duncan & Yongzheng Liu & Hailun Wei - 514-547 Minimum income and household labour supply
by Francesca Carta & Fabrizio Colonna - 548-589 Costly centralization: evidence from community college expansions
by Andrew Simon - 590-634 Hat in hand: does fiscal dependence lead to political support?
by Marcelo Castro & Tiago Cisalpino - 635-667 Emission transfers, pollution havens, and environmental regulations
by Yu-Bong Lai - 668-704 Pensions in Spain: a reform that backfires
by Javier Díaz-Giménez & Julián Díaz-Saavedra - 705-717 Disagreements in society over linear vs. over nonlinear labour-income tax schedules
by Asen Ivanov - 718-733 Bunching, tax regime notches and taxpayer behavior
by Wladimir Zanoni & Paul Carrillo-Maldonado & Juan Pantano & Nicolás Chuquimarca - 734-762 The ITI Database: New Data on International Tax Institutions
by Georg Wamser & Valeria Merlo & Martin Ruf & Frank Stähler & Kristina Strohmaier & M. Jonathan C. Eklund & Tobias Hahn & Jaqueline Hansen & Nora Hiller & Sabine Laudage Teles & Sean Mc Auliffe & Georg U. Thunecke
February 2026, Volume 33, Issue 1
- 1-2 Editorial note: ITAX appoints new associate editors
by David R. Agrawal & Katarzyna Bilicka & Thiess Buettner & Jing Xing - 3-27 The enforcement dilemma of the global minimum tax
by Hindriks Jean & Nishimura Yukihiro - 28-68 Bilateral tax competition in double tax treaties between developed and developing countries
by Kunka Petkova & Andrzej Stasio & Martin Zagler - 69-112 Effective tax rates of MNEs and the global distribution of low-taxed profit
by Felix Hugger & Ana Cinta Gonzalez Cabral & Pierce O’Reilly - 113-155 Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies
by Navodhya Samarakoon & Paul R. Organ - 156-201 Tax reform when commuting has demerit properties
by Bart Defloor & Dirk Van de gaer - 202-233 Eco-friendly location under fiscal competition
by Keisaku Higashida & Hirofumi Okoshi - 234-279 Under control versus self-reconstruction after fiscal bankruptcy in municipalities
by Haruaki Hirota & Hideo Yunoue - 280-306 Rethinking tax progressivity: a new look at its role in OECD economic growth
by João Tovar Jalles & Georgios Karras - 307-328 Tax evasion—bribery paradox
by Mihai Mutascu - 329-373 The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates
by Emilia Gschossmann & Jost H. Heckemeyer & Jessica M. Müller & Christoph Spengel & Julia Spix & Sophia Wickel
December 2025, Volume 32, Issue 6
- 1635-1643 Note from guest editors
by Dominika Langenmayr & Daniel Reck - 1644-1666 Safely opening Pandora’s box: a guide for researchers working with leaked data
by Annette Alstadsæter & Matthew Collin & Andreas Økland - 1667-1690 Populist policy making
by Massimo Morelli - 1691-1733 Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals
by Lysle Boller & Clare Doyle & Juan Carlos Suárez Serrato - 1734-1776 Tax enforcement and firm performance: real and reporting responses to risk-based tax audits
by Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala - 1777-1838 Mutual agreement procedure and foreign direct investments: evidence from firm-level data
by Xixi Zhang & Matthias Petutschnig - 1839-1864 Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration
by Shigeo Morita & Hirofumi Okoshi - 1865-1904 Inequality in Europe: the role of EU enlargement
by Jesper Roine & Svante Strömberg - 1905-1931 The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic
by Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė - 1932-1933 Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic
by Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė - 1934-1959 Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea
by Dohyung Kim - 1960-1987 Public administrators as politicians in office
by Zohal Hessami & Timo Häcker & Maximilian Thomas - 1988-1989 Correction to: Public administrators as politicians in office
by Zohal Hessami & Timo Häcker & Maximilian Thomas - 1990-2010 Who cares about childcare? Covid-19 and gender differences in local public spending
by Alda Marchese & Paola Profeta & Giulia Savio
October 2025, Volume 32, Issue 5
- 1289-1334 Tax avoidance by redirecting royalty flows: estimating the global revenue loss
by Arjan Lejour & Maarten van ’t Riet - 1335-1365 Intangible income shifting: the impact of digitalisation on falling corporate tax rates
by Michael McMahon & Eleanor Doyle & Stephen Kinsella - 1366-1398 Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting
by Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl - 1399-1433 The effects of management practices on effective tax rates: evidence from Ecuador
by Lyliana Gayoso de Ervin & Maria Cecilia Deza & Gustavo Canavire-Bacarreza & Javier Beverinotti - 1434-1478 Generosity of food security programs and expected poverty: evidence from variation across Indian states
by Sanjukta Das - 1479-1500 Single-person household and local government expenditure: evidence from South Korea
by Hoyong Jung - 1501-1531 Phasing out payroll tax subsidies
by Anna Herget & Regina T. Riphahn - 1532-1572 Charitable activities and ‘wellbeing’ in indigenous communities
by Rose Anne Devlin & Michela Planatscher - 1573-1633 A personalized VAT with capital transfers: a reform to protect low-income households in Mexico
by Lawrence J. Kotlikoff & Guillermo Lagarda & Gabriel Marin
August 2025, Volume 32, Issue 4
- 919-956 The marginal value of public funds: a brief guide and application to tax policy
by Spencer Bastani - 957-994 Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns
by Emily Y. Lin & Joel Slemrod & Evelyn Smith & Alexander Yuskavage - 995-1029 The specific indirect effect of IRS audits
by Jess Grana & India Lindsay & Lucia Lykke & Max McGill & Alexander McGlothlin & Leigh Nicholl & Alan Plumley - 1030-1075 Characteristics and responses of winners in the Greek tax lottery
by Panayiotis Nicolaides - 1076-1105 Working less for longer: unintended effects of longevity adjustment of retirement age
by Svend E. Hougaard Jensen & Thorsteinn Sigurdur Sveinsson & Miguel Sousa Duarte - 1106-1176 The impact of a European unemployment benefit scheme on labour supply and income distribution
by Mathieu Lefebvre & Agathe Simon - 1177-1212 Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda
by Maria Jouste & Tina Kaidu Barugahara & Joseph Ayo Okello & Jukka Pirttilä & Pia Rattenhuber - 1213-1252 Digitalization of tax collection and enterprises’ social security compliance
by Changlin Yu & Yanming Li - 1253-1287 Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach
by Harouna Kinda & Abrams Tagem
June 2025, Volume 32, Issue 3
- 657-658 Editorial Note: ITAX is now accepting short papers
by David R. Agrawal & Katarzyna Bilicka & Thiess Buettner & Jing Xing - 659-679 Residual profit splitting: a theory-based approach to tax multinationals
by Wolfram F. Richter - 680-740 Tax revenue from Pillar One Amount A: country-by-country estimates
by Mona Barake & Elvin Pouhaër - 741-781 Wealth survey calibration using income tax data
by Daniel Kolář - 782-804 A randomized intervention to gauge preferred tax rates and progressivity
by Raymundo M. Campos-Vazquez & Samuel D. Restrepo-Oyola - 805-827 Tax redistribution offset? Effect of marital choices on income inequality
by Melanie Häner-Müller & Michele Salvi & Christoph A. Schaltegger - 828-850 Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government
by Ikechukwu Andrew Mobosi & Patrick Onochie Okonta - 851-871 The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania
by Amina Ebrahim & Elineema Kisanga & Ezekiel Swema & Vincent Leyaro & Edwin P. Mhede & Ephraim Mdee & Heikki Palviainen & Jukka Pirttilä - 872-894 “Public goods, labor supply and benefit taxation”
by Cristian F. Sepulveda - 895-915 Taxation and multi-sided platforms: a review
by Hans Jarle Kind & Guttorm Schjelderup - 916-917 Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
by Yuya Kikuchi & Toshiki Tamai - 918-918 Correction: Residual profit splitting: a theory-based approach to tax multinationals
by Wolfram F. Richter
April 2025, Volume 32, Issue 2
- 345-346 Editorial Note: International Tax and Public Finance editors
by David R. Agrawal & Katarzyna Bilicka & Thiess Buettner & Jing Xing - 347-386 Tax planning and investment responses to dividend taxation
by Aliisa Koivisto - 387-428 How a French corporate tax reform raised wages: evidence from an innovative method
by Nicolas Yol - 429-465 Labor market consequences of antitax avoidance policies
by Katarzyna Bilicka - 466-500 The relation between corporate social responsibility and profit shifting of multinational enterprises
by Michael Overesch & Sina Willkomm - 501-525 The determinants of political selection: a citizen-candidate model with valence signaling and incumbency advantage
by Susana Peralta & Tanguy Ypersele - 526-565 Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries
by Roberto Dell’Anno - 566-594 Effects of electronic cash registers on reported revenue
by Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider - 595-624 Investing in the roots of your political ancestors
by Pantelis Kammas & Maria Poulima & Vassilis Sarantides - 625-655 Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations
by Zareh Asatryan & Carlo Birkholz & Friedrich Heinemann
February 2025, Volume 32, Issue 1
- 1-50 Anti-corruption campaign and corporate tax evasion: evidence from China
by Dongmin Kong & Yue Zhang & Ni Qin - 51-97 The pass-through of temporary VAT rate cuts: evidence from German supermarket retail
by Clemens Fuest & Florian Neumeier & Daniel Stöhlker - 98-119 Optimal commodity taxation when households earn multiple incomes
by Kevin Spiritus - 120-162 Teach to comply? Evidence from a taxpayer education program in Rwanda
by Giulia Mascagni & Fabrizio Santoro & Denis Mukama - 163-194 Internal migration and the effective price of state and local taxes
by Austin J. Drukker - 195-237 Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy
by Marwin Heinemann & Wojciech Stiller - 238-270 Attractive target for tax avoidance: trade liberalization and entry mode
by Hirofumi Okoshi - 271-309 Regulatory avoidance responses to private Country-by-Country Reporting
by Felix Hugger - 310-344 A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries
by Alban Asllani & Friedrich Schneider
December 2024, Volume 31, Issue 6
- 1461-1462 Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”
by David R. Agrawal & Ronald B. Davies & Nadine Riedel - 1463-1493 Misreporting in the Norwegian business cash support scheme
by Dinara Alpysbayeva & Annette Alstadsæter & Wojciech Kopczuk & Simen Markussen & Oddbjørn Raaum - 1494-1533 The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?
by Emanuele Padovani & Francesco Porcelli & Alberto Zanardi - 1534-1549 Local fiscal competition and deficits in China
by Timothy J. Goodspeed & Jiakai Zhang - 1550-1583 Optimal fiscal policy under finite planning horizons
by Euiyoung Jung & Chul-In Lee - 1584-1610 Climate policy and optimal public debt
by Maximilian Kellner & Marco Runkel - 1611-1639 Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses
by Takao Kataoka & Yoshihiro Takamatsu - 1640-1668 Education politics, schooling choice and public school quality: the impact of income polarization
by Majda Benzidia & Michel Lubrano & Paolo Melindi-Ghidi - 1669-1692 Grandparental childcare, family allowances and retirement policies
by Giam Pietro Cipriani & Tamara Fioroni - 1693-1708 A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands
by Ambareen Beebeejaun & Nilakshi Bickharry
October 2024, Volume 31, Issue 5
- 1179-1203 Too complex to digest? Federal tax bills and their processing in US financial markets
by Hamza Bennani & Matthias Neuenkirch - 1204-1228 The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states
by Seth H. Giertz & Anil Kumar - 1229-1248 Is the forgiveness of a tax amnesty divine? Evidence from Argentina
by Maximiliano Lauletta & Felipe Montano Campos - 1249-1273 The fiscal and intergenerational burdens of brakes and subsidies for energy prices
by Johannes Huber & Christian Scharrer - 1274-1294 Will fiscal transparency inhibit corporate tax avoidance? Evidence from China
by Chang Cai & Xiaomin Cao - 1295-1341 Tax policy design in a hierarchical model with occupational decisions
by Sebastián Castillo - 1342-1387 Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China
by Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang - 1388-1412 Not so sweet: impacts of a soda tax on producers
by Judite Gonçalves & Roxanne Merenda & João Pereira dos Santos - 1413-1460 Gendered taxes: the interaction of tax policy with gender equality
by Maria Coelho & Aieshwarya Davis & Alexander Klemm & Carolina Osorio-Buitron
August 2024, Volume 31, Issue 4
- 935-952 The economics of the global minimum tax
by Guttorm Schjelderup & Frank Stähler - 953-979 Tax competition and harmonization where tastes for public goods differ
by Zineb Abidi & Emmanuelle Taugourdeau - 980-1008 Political economy of redistribution between traditional and modern families
by Volker Meier & Matthew D. Rablen - 1009-1036 Optimal dynamic nonlinear income taxation with wage regulations
by Yunmin Chen - 1037-1065 Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects
by Shuhei Nishitateno - 1066-1073 A note on welfarist versus non-welfarist social welfare function
by Zhiyong An - 1074-1111 Scarred for Life? Recession Experiences, Beliefs and the State
by Zsoka Koczan & Alexander Plekhanov - 1112-1157 Government debt, European Institutions and fiscal rules: a synthetic control approach
by Robert Kraemer & Jonne Lehtimäki - 1158-1178 The consequences of the 2017 US international tax reform: a survey of the evidence
by Dhammika Dharmapala
June 2024, Volume 31, Issue 3
- 635-684 Migration and public finances in the EU
by Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl - 685-701 Shadow economy, “mixed” firms, and labour market outcomes
by Gaetano Lisi - 702-735 Does e-commerce ease or intensify tax competition? Destination principle versus origin principle
by Hiroshi Aiura & Hikaru Ogawa - 736-779 Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality
by Lukas Riedel & Holger Stichnoth - 780-807 Government size and automation
by Pablo Casas & José L. Torres - 808-840 Gender tax difference in the U.S. income tax
by Emily Y. Lin & Joel Slemrod - 841-855 How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19
by Lucas Rosso & Rodrigo Wagner - 856-908 On the effects of intergovernmental grants: a survey
by Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez - 909-934 The regressivity of CIT exemptions in Africa
by Alou Adesse Dama & Gregoire Rota-Graziosi & Faycal Sawadogo
April 2024, Volume 31, Issue 2
- 331-332 Editorial Note
by David R. Agrawal & Ronald B. Davies & Nadine Riedel - 333-366 Tax havens and cross-border licensing with transfer pricing regulation
by Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi - 367-403 Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement
by Luca Giangregorio - 404-453 Citizenship and taxes
by Paul R. Organ - 454-485 Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro
by Ge Jin & Bing Zhang - 486-510 Optimal nonlinear taxation: a simpler approach
by Aart Gerritsen - 511-532 Labor share as an "automatic stabilizer" of income inequality
by Bruno Bises & Francesco Bloise & Antonio Scialà - 533-551 Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
by Yuya Kikuchi & Toshiki Tamai - 552-592 Till taxes keep us apart? The impact of the marriage tax on the marriage rate
by Nadia Myohl - 593-634 The long way to tax transparency: lessons from the early publishers of country-by-country reports
by Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz
February 2024, Volume 31, Issue 1
- 1-2 Public finance in emerging economies
by Anne Brockmeyer & Juan Carlos Suárez Serrato - 3-25 Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign
by Hanming Fang - 26-65 Detecting envelope wages with e-billing information
by Andrea Lopez-Luzuriaga & Monica Calijuri & Carola Pessino & Simeon Schächtele & Ubaldo Gonzalez & Carla Chamorro - 66-94 Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries
by Javier Cortes Orihuela & Juan D. Díaz & Pablo Gutiérrez Cubillos & Pablo A. Troncoso - 95-135 Encouraging digital tax tools as a response to Covid: evidence from Eswatini
by Fabrizio Santoro & Razan Amine & Tanele Magongo - 136-159 The EITC in rural and economically distressed areas: More bang per buck?
by Jacob E. Bastian - 160-202 VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products
by Alisa Frey & Justus Haucap - 203-242 Corporate income tax, IP boxes and the location of R&D
by Pranvera Shehaj & Alfons J. Weichenrieder - 243-261 Transfer pricing under global adoption of destination-based cash-flow taxation
by Thomas A. Gresik & Guttorm Schjelderup - 262-297 Sovereign debt maturity structure and its costs
by Flavia Corneli - 298-329 The popularity function: a spurious regression? The case of Austria
by Reinhard Neck & Friedrich Schneider
December 2023, Volume 30, Issue 6
- 1435-1456 Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
by Shiou-Yen Chu & Tsaur-Chin Wu - 1457-1480 The effects of unemployment assistance on unemployment exits
by Tomi Kyyrä - 1481-1528 Explaining the decline in the US labor share: taxation and automation
by Burkhard Heer & Andreas Irmen & Bernd Süssmuth - 1529-1575 Optimal linear income taxes and education subsidies under skill-biased technical change
by Bas Jacobs & Uwe Thuemmel - 1576-1600 On the incentive compatibility of universal adoption of destination-based cash flow taxation
by Eric W. Bond & Thomas A. Gresik - 1601-1632 Consumption pollution and taxes with endogenous firm locations and different market sizes
by Haitao Cheng - 1633-1655 Electoral outcomes and local public goods provision with ex post interregional transfer
by Nobuo Akai & Takahiro Watanabe - 1656-1687 The dynamic effects of aid and taxes on government spending
by Abrams M. E. Tagem - 1688-1717 Rewarding good taxpayers: an effective mechanism?
by Pedro A. Cabra-Acela - 1718-1746 The impact of Covid-19 on economic activity: evidence from administrative tax registers
by Nikolay Angelov & Daniel Waldenström
October 2023, Volume 30, Issue 5
- 1203-1224 Network externalities, trade costs, and the choice of commodity taxation principle
by Tsaur-Chin Wu & Chih-Ta Yen & Hsiu-Wei Chang - 1225-1250 The fiscal costs of earthquakes in Japan
by Ilan Noy & Toshihiro Okubo & Eric Strobl & Thomas Tveit - 1251-1265 The housing net worth channel and the public finances: evidence from a European country panel
by David Cronin & Kieran McQuinn - 1266-1296 Tax progressivity and social welfare with a continuum of inequality views
by Marko Ledić & Ivica Rubil & Ivica Urban - 1297-1330 Corporate taxes and investment when firms are internationally mobile
by Thomas Brasch & Ivan Frankovic & Eero Tölö - 1331-1345 Risky business: policy uncertainty and investment
by Giacomo Brusco & Benjamin Glass - 1346-1373 Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy
by Jiayi Du & Guangjun Shen & Jingxian Zou - 1374-1407 Social security and risk sharing: the role of economic mobility across generations
by Erin Cottle Hunt & Frank N. Caliendo - 1408-1434 The COVID-19 state sales tax windfall
by Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang
August 2023, Volume 30, Issue 4
- 879-912 Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law
by Jan K. Brueckner - 913-947 Taxing mobile and overconfident top earners
by Andreas Haufler & Yukihiro Nishimura - 948-1001 The fiscal and economic impacts of municipal dissolution: evidence from New York
by Pengju Zhang - 1002-1035 Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany
by Drahomir Klimsa & Robert Ullmann - 1036-1068 The optimal earnings test and retirement behavior
by Masayuki Okada - 1069-1106 Measuring the model uncertainty of shadow economy estimates
by Piotr Dybka & Bartosz Olesiński & Marek Rozkrut & Andrzej Torój - 1107-1136 The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany
by Michael Christl & Silvia Poli & Tine Hufkens & Andreas Peichl & Mattia Ricci - 1137-1184 Do couples bunch more? Evidence from partnered and single taxpayers
by Nazila Alinaghi & John Creedy & Norman Gemmell - 1185-1201 A review of submissions to International Tax and Public Finance, 2010–2020
by Ronald B. Davies & Zuzanna Studnicka
June 2023, Volume 30, Issue 3
- 565-634 Multinational ownership patterns and anti-tax avoidance legislation
by Axel Prettl & Dominik Hagen - 635-677 Funding infrastructure under uncertainty: evidence from tax credit prices
by Bree J. Lang & Pratish Patel - 678-705 Tax more or spend less? Historical evidence from Switzerland’s federal budget plans
by Michele Salvi & Christoph A. Schaltegger - 706-728 Formal sector enforcement and welfare
by Gareth Liu-Evans & Shalini Mitra - 729-756 The effects of a tax deduction for lifelong learning expenditures
by Wiljan van den Berge & Egbert Jongen & Karen van der Wiel - 757-783 The zero effect of income tax on the timing of birth: some evidence on French data
by Nicolas Moreau - 784-813 Tax incentives and firm pollution
by Dongmin Kong & Mengxu Xiong & Ni Qin - 814-848 The fiscal response to revenue shocks
by Simon Berset & Martin Huber & Mark Schelker - 849-878 VAT fraud and reverse charge: empirical evidence from VAT return data
by Thiess Buettner & Annalisa Tassi
April 2023, Volume 30, Issue 2
- 281-304 The impact of tax and infrastructure competition on the profitability of local firms
by Yutao Han & Patrice Pieretti & Giuseppe Pulina - 305-325 Environmental offsets and production externalities under monopolistic competition
by Masatoshi Yoshida & Stephen J. Turnbull & Mitsuru Ota - 326-350 Capital mobility and environmental policy: taxes versus TEP
by Yu-Bong Lai - 351-395 Tax systems and public borrowing limits in a fiscal union
by Vladimir V. Dashkeev & Stephen J. Turnovsky - 396-418 Corporate taxation when firms are heterogeneous: ACE versus CBIT
by Philipp J. H. Schröder & Allan Sørensen - 419-452 Corruption and distortion of public expenditures: evidence from Africa
by Harouna Sedgo & Luc Désiré Omgba - 453-492 Gifts to government
by Joel Slemrod & Yulia Kuchumova - 493-524 Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay
by Florencia Amábile & Rómulo A. Chumacero