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Gender tax difference in the U.S. income tax Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-03-16
Abstract Unmarried women face a significantly lower average federal income tax rate than unmarried men, 6.3% versus 10.9%. Some of the difference arises because women have lower income on average and the tax system is progressive. Using a non-parametric decomposition analysis, we show that tax progressivity accounts for less than 60% of the gender tax rate difference, leaving the rest being explained
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Regulatory avoidance responses to private Country-by-Country Reporting Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-03-13 Felix Hugger
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Government size and automation Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-03-13 Pablo Casas, José L. Torres
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Attractive target for tax avoidance: trade liberalization and entry mode Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-03-11 Hirofumi Okoshi
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How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19 Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-03-06 Lucas Rosso, Rodrigo Wagner
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Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-02-28 Marwin Heinemann, Wojciech Stiller
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Internal migration and the effective price of state and local taxes Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-02-24 Austin J. Drukker
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The consequences of the 2017 US international tax reform: a survey of the evidence Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-02-03
Abstract The 2017 US tax legislation—widely referred to as the Tax Cut and Jobs Act (TCJA)—fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on “Global Intangible Low-Taxed Income”. This paper surveys the emerging empirical literature on the impact of the TCJA’s international provisions. It documents five
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Teach to comply? Evidence from a taxpayer education program in Rwanda Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-28 Giulia Mascagni, Fabrizio Santoro, Denis Mukama
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Optimal commodity taxation when households earn multiple incomes Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-27 Kevin Spiritus
I characterize the optimal linear commodity taxes when households differ in multiple characteristics and earn multiple incomes, in presence of an optimal non-linear tax schedule on the taxpayers’ labour incomes. The government should tax a commodity more heavily if, conditional on labour income, more deserving taxpayers consume larger quantities of that commodity. Furthermore, the government wishes
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On the effects of intergovernmental grants: a survey Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-16 Manuel E. Lago, Santiago Lago-Peñas, Jorge Martinez-Vazquez
This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and political economy. The intricate nature of the subject, intrinsically, does not allow for an all-inclusive survey
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The pass-through of temporary VAT rate cuts: evidence from German supermarket retail Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-13 Clemens Fuest, Florian Neumeier, Daniel Stöhlker
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Grandparental childcare, family allowances and retirement policies Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-12 Giam Pietro Cipriani, Tamara Fioroni
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The long way to tax transparency: lessons from the early publishers of country-by-country reports Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-11 Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz
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Corporate income tax, IP boxes and the location of R&D Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-10 Pranvera Shehaj, Alfons J. Weichenrieder
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Education politics, schooling choice and public school quality: the impact of income polarization Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-09 Majda Benzidia, Michel Lubrano, Paolo Melindi-Ghidi
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Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses Int. Tax Public Financ. (IF 1.289) Pub Date : 2024-01-08 Takao Kataoka, Yoshihiro Takamatsu
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Detecting envelope wages with e-billing information Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-12-22 Andrea Lopez-Luzuriaga, Monica Calijuri, Carola Pessino, Simeon Schächtele, Ubaldo Gonzalez, Carla Chamorro
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Encouraging digital tax tools as a response to Covid: evidence from Eswatini Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-12-15 Fabrizio Santoro, Razan Amine, Tanele Magongo
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VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-12-05 Alisa Frey, Justus Haucap
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Climate policy and optimal public debt Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-12-03 Maximilian Kellner, Marco Runkel
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Not so sweet: impacts of a soda tax on producers Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-11-22 Judite Gonçalves, Roxanne Merenda, João Pereira dos Santos
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Tax policy design in a hierarchical model with occupational decisions Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-11-09 Sebastián Castillo
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The EITC in rural and economically distressed areas: More bang per buck? Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-11-06 Jacob E. Bastian
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The fiscal and intergenerational burdens of brakes and subsidies for energy prices Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-10-30 Johannes Huber, Christian Scharrer
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Is the forgiveness of a tax amnesty divine? Evidence from Argentina Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-10-20 Maximiliano Lauletta, Felipe Montano Campos
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The popularity function: a spurious regression? The case of Austria Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-10-17 Reinhard Neck, Friedrich Schneider
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Sovereign debt maturity structure and its costs Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-10-11 Flavia Corneli
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Shadow economy, “mixed” firms, and labour market outcomes Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-09-27 Gaetano Lisi
To shed light on the complex and ambiguous relation between shadow economy and labour market outcomes, this theoretical paper introduces tax evasion and undeclared work into the benchmark macroeconomic model of the labour market (the search and matching model). Unlike the related literature, this work assumes that registered firms manage job vacancies in both the formal and the shadow sector (named
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Does e-commerce ease or intensify tax competition? Destination principle versus origin principle Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-09-14 Hiroshi Aiura, Hikaru Ogawa
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The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-08-16 Seth H. Giertz, Anil Kumar
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Too complex to digest? Federal tax bills and their processing in US financial markets Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-08-15 Hamza Bennani, Matthias Neuenkirch
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The economics of the global minimum tax Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-08-15 Guttorm Schjelderup, Frank Stähler
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Government debt, European Institutions and fiscal rules: a synthetic control approach Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-08-03 Robert Kraemer, Jonne Lehtimäki
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Scarred for Life? Recession Experiences, Beliefs and the State Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-07-26 Zsoka Koczan, Alexander Plekhanov
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Optimal dynamic nonlinear income taxation with wage regulations Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-07-19 Yunmin Chen
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Migration and public finances in the EU Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-07-15 Carlo V. Fiorio, Tommaso Frattini, Andrea Riganti, Michael Christl
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A note on welfarist versus non-welfarist social welfare function Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-07-15 Zhiyong An
In this short paper, we build a simple model where a non-welfarist social welfare function can be transformed into and thus be identical to a welfarist social welfare function in form. Our analysis first suggests that non-welfarist methods of policy assessment can also obey the Pareto principle. More broadly, our analysis is a useful input in thinking rigorously about the formal underpinnings of standard
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Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-07-11 Shuhei Nishitateno
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Tax competition and harmonization where tastes for public goods differ Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-07-05 Zineb Abidi, Emmanuelle Taugourdeau
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Political economy of redistribution between traditional and modern families Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-06-28 Volker Meier, Matthew D. Rablen
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Till taxes keep us apart? The impact of the marriage tax on the marriage rate Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-06-27 Nadia Myohl
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Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-06-23 Yuya Kikuchi, Toshiki Tamai
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The impact of Covid-19 on economic activity: evidence from administrative tax registers Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-06-15 Nikolay Angelov, Daniel Waldenström
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Labor share as an Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-06-17 Bruno Bises, Francesco Bloise, Antonio Scialà
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Transfer pricing under global adoption of destination-based cash-flow taxation Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-06-09 Thomas A. Gresik, Guttorm Schjelderup
The idea that the problem of transfer price manipulation vanishes under global adoption of destination-based cash-flow taxation (DBCFT) is based on how firms behave in perfectly competitive or monopolistic markets. We show that the neutralizing effect DBCFT has on transfer price incentives can fail once multinational firms are multi-market oligopolists. Under imperfect competition, a multinational
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The COVID-19 state sales tax windfall Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-05-18 Phil Dean, Maclean Gaulin, Nathan Seegert, Mu-Jeung Yang
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Optimal nonlinear taxation: a simpler approach Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-05-04 Aart Gerritsen
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VAT fraud and reverse charge: empirical evidence from VAT return data Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-03-22 Thiess Buettner, Annalisa Tassi
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Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-01-23 Ge Jin, Bing Zhang
Barro (J Polit Econ 98:S103–S126, 1990) established an endogenous growth model with taxed-financed public services that affect production or utility. Since there is only an income tax, the tax rate must be positive under a balanced-budget restriction. Then there arises a question as to whether the famous zero-capital-tax result of Chamley (Econometrica 54:607–622, 1986) applies in the Barro model if
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A review of submissions to International Tax and Public Finance, 2010–2020 Int. Tax Public Financ. (IF 1.289) Pub Date : 2023-01-07 Ronald B. Davies, Zuzanna Studnicka
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Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-12-09 Luca Giangregorio
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Tax havens and cross-border licensing with transfer pricing regulation Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-12-06 Jay Pil Choi, Jota Ishikawa, Hirofumi Okoshi
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Rewarding good taxpayers: an effective mechanism? Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-12-06 Pedro A. Cabra-Acela
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The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-11-23 Tibor Hanappi, Ana Cinta González Cabral
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Electoral outcomes and local public goods provision with ex post interregional transfer Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-11-16 Nobuo Akai, Takahiro Watanabe
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Consumption pollution and taxes with endogenous firm locations and different market sizes Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-11-09 Haitao Cheng
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Public finance in the era of the COVID-19 crisis Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-11-05 David R. Agrawal, Aline Bütikofer
The COVID-19 crisis poses new policy challenges and has spurred new research agendas in public economics. In this article, we selectively reflect on how the field of public economics has been shaped by the COVID-19 pandemic and discuss several areas where more research is necessary. We highlight major changes and inequalities in the labor market and K-12 education, in addition to discussing how technological
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On the incentive compatibility of universal adoption of destination-based cash flow taxation Int. Tax Public Financ. (IF 1.289) Pub Date : 2022-10-11 Eric W. Bond, Thomas A. Gresik
We analyze the incentives for an individual country to deviate from destination-based cash flow taxation (DBCFT) in a two-country model in which both countries have adopted DBCFT. A change in a country’s corporate tax rate, degree of taxation of capital income, and/or level of border adjustment generates welfare effects through fiscal effects, a price level effect, and relative price effects. We establish