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International Tax and Public Finance

Erschienen in:

06.09.2021

A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020

verfasst von: David R. Agrawal, Ronald B. Davies, Sara LaLumia, Nadine Riedel, Kimberley Scharf

Erschienen in: International Tax and Public Finance | Ausgabe 5/2021

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Abstract

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance Congress featured papers that were submitted prior to the start of the pandemic, the Congress allows us to reflect on the state of research prior to the pandemic’s shock to both fiscal policies and our worldview. In this article, the Editors of International Tax and Public Finance reflect on interesting papers that were presented at this internationally representative conference in public economics. The exercise provides insight on where the field of public economics was heading prior to the pandemic and will provide a yardstick to see how the field evolves in the coming years afterward.

Vorheriger Artikel VAT threshold and small business behavior: evidence from Thai tax returns

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Please note that we are not writing referee reports on these papers (or making promises about what would happen if they are submitted to International Tax and Public Finance). Instead, these are just a handful of the papers that we saw that, based on their presentation, struck us as important for the field of public finance. And please note—this is a biased sample. Like everyone else, we attended sessions that seemed interesting to us, so what we highlight says as much about our own interests as the field’s. Of course, the sample of papers presented at the conference is also not random and may have depended on people’s desire to travel to Iceland and, when the Congress went virtual, those whose authors were still willing to present the paper.

We thank David Wildasin for reminding us of the cancellation of the 1991 congress due to political turmoil and for his report on the status working ’digitally’ then: “The internet was in its comparative infancy in those days: we had email (still something of a novelty then) but MIME attachments had not yet arrived and Mosaic (first web browser) was not yet available. (When I started using email in the 1980s, I would copy a TeX file in plain text into an email message to send to co-authors who could then run TeX on the text on their computers to see the output; no .pdf attachments!)”.

Kleven (2018) focuses on NBER working papers over time. In contrast, we focus on the IIPF, which is more internationally diverse. We do not focus on changes over time, but rather a simple snapshot in time.

Ron still remains an editor.

For information on the award, see https://www.iipf.org/itaxaward.html.

It is worth noting that this is a key part of current Brexit problems since goods originating from, say, China that go to the EU pay tariffs once there and then again when entering the UK as they do not contain enough EU value-added to qualify for reduced tariffs.

Indeed, this is what Davies et al. (2018) find in using transaction level data for French firms.

A paper based on his talk appears in the special issue of this journal, Edenhofer et al. (2021). In addition to that article, this special issue also features other peer-reviewed papers that were presented at the conference (Acosta-Ormaechea and Morozumi, 2021; Herzfeld, 2021; Lappi, 2021; Mukunoki and Okoshi, 2021; Muthitacharoen et al., 2021; van der Ploeg, 2021) as well as an introduction (Chiroleu-Assouline and Runkel, 2021).

See, for example, Kleven et al. (2020).

See Malkova (2018) for a paper that studies the other end of the demographic distribution, fertility.

A full statement, reproduced in Appendix 1, comes from Wildasin (2020).

Acosta-Ormaechea, S., & Morozumi, A. (2021). The value-added tax and growth: Design matters. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09681-2.

Advani, A., Koenig, F., Pessina, L. & Summers, A. (2020, August). Importing inequality: Top income growth and the globalization of the elite. Working Paper.

Alesina, A. & Stantcheva, S. (2020). Diversity, immigration, and redistribution. NBER Working Paper 26620.

Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.CrossRef

Bartels, C., Jäger, S. & Obergruber, N. (2020, August). Long-term effects of equal sharing: Evidence from historical inheritance rules for land. Working Paper.

Baskaran, T. & Hessami, Z. (2020, August). A leaky pipeline: Recontest rates and the underrepresentation of women in politics. Working Paper.

Bazzoli, M., DiCaro, P., Figari, F., Fiorio, C. & Manzo, M. (2020, August). Size, heterogeneity, and distributional effects of self-employment income tax evasion in Italy. Working Paper.

Bernheim, B. D., & Taubinsky, D. (2018). Behavioral public economics. Handbook of Behavioral Economics, 1, 381–516.

Bilicka, K., Devereux, M., & Güceri, I. (2020, August). Optimization frictions and the fixed cost of proft shifting. Working Paper.

Bönke, T., Glogowsky, U., Hansen, E., Luethen, H. & Sachs, D. (2020, August). Family policies and child-related earnings gaps in Germany. Working Paper.

Brun Bjørkheim, J. & Nygård, O. (2020, August). Gender differences in tax evasion: Evidence from Norwegian microdata. Working Paper.

Bührle, A. T. (2020, August). Do tax loss provisions distort venture capital funding of start-ups? Working Paper.

Chiroleu-Assouline, M., & Runkel, M. (2021). Introduction to IIPF 2020 special issue in ITAX – Reflections on the interactions between environmental economics and public finance. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09697-8.

Cipullo, D. (2020, August). Gender gaps in political careers: Evidence from competitive elections. Working Paper.

Congressional Budget Office. (2020). An update to the economic outlook: 2020 to 2030. Washington DC.

Cutler, D. M., & Summers, L. H. (2020). The COVID-19 pandemic and the $16 trillion virus. Journal of the American Medical Association, 324(15), 1495–1496.CrossRef

Davies, R., Martin, J., Parenti, M., & Toubal, F. (2018). Knocking on tax haven’s door: Multinational firms and transfer pricing. Review of Economics and Statistics, 100(1), 120–134.

Di Gialleonardo, L., Mare, M., Motroni, A., & Porcelli, F. (2020, August). The adequate rate of substitution at retirement and the role of pension funds: Evidence from Italian data. Working Paper.

Edenhofer, O., Franks, M., & Kalkuhl, M. (2021). Pigou in the 21st century: A tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare. Internatinal Tax and Public Finance. https://doi.org/10.1007/s10797-020-09653-y.

Egger, P. H., Nigai, S., & Strecker, N. M. (2019). The taxing deed of globalization. American Economic Review, 109(2), 353–390.CrossRef

Engstrøm, P., Hagen, J. & Johansson, E. (2020, August). Estimating tax noncompliance among self-employed with evidence from pleasure boat registers. Working Paper.

Flach, L., Irlacher, M. & Unger, F. (2020, August). Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics. Working paper.

Foremny, D. (2020, February). Information, ethnic diversity, and preferences for redistribution. Working paper.

Gideon, M. (2017). Do individuals perceive income tax rates correctly? Public Finance Review, 45(1), 97–117.CrossRef

Guillot, M. (2020, August). Who paid the French 75% tax on millionaires? Effects on top wage earners and their employers. Working Paper.

Haufler, A., Nishimura, Y. (2020, September). Taxing mobile and overconfident top earners. CESifo Working Paper 8550.

Herzfeld, M. (2021). Designing international tax reform: Lessons from TCJA. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09675-0.

Hines, Jr., J. R. (2020, August). Corporate taxation and the distribution of income. Working Paper.

Kauder, B., Krause, M. & Potrafke, N. (2020, August). Do left-wing governments decrease wage inequality? Empirical evidence based on salaries of civil servants. Working Paper.

Kleven, H., Landais, C., Muñoz, M., & Stantcheva, S. (2020). Taxation and migration: Evidence and policy implications. Journal of Economic Perspectives, 34(2), 119–142.CrossRef

Kleven, H. J. (2018). Slides: Language trends in public economics.

Lappi, P. (2021). Lobbying for size and slice of the quota. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09684-z.

Leenders, W., Lejour, A., Rabate, S. & vant Riet, M. (2020, August). Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands. Working Paper.

Lobel, F., Scot, T., & Zuniga, P. (2020, August). Corporate taxation and evasion responses: Evidence from a minimum tax in Honduras. Working Paper.

Malkova, O. (2018). Can maternity benefits have long-term effects on childbearing? Evidence from Soviet Russia. Review of Economics and Statistics, 100(4), 691–703.CrossRef

Malkova, O. (2020a). Delaying retirement and mortality: Evidence from pension reforms. Working Paper.

Malkova, O. (2020b). Did Soviet elderly employment respond to financial incentives? Evidence from pension reforms. Journal of Public Economics, 182, 104111.CrossRef

Martin, J., Parenti, M. & Toubal, F. (2020, August). Corporate tax avoidence and industry concentration. Working Paper.

Martinez, I. Z. (2020, August). In it together? Inequality and the joint distribution of income and wealth in Switzerland. Working Paper.

Miethe, J. (2020, August). The elusive banker: Using hurricanes to uncover (non-)activity in offshore financial centers. Working Paper.

Mukunoki, H., & Okoshi, H. (2021). Tariff elimination versus tax avoidance: Free trade agreements and transfer pricing. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09689-8.

Muthitacharoen, A., Wanichthaworn, W., & Burong, T. (2021). VAT threshold and small business behavior: Evidence from Thai tax returns. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09672-3.

Nivala, A., Harju, J., Kotakorpi, K. & Matikka, T. (2020, August). Descriptive evidence from risk based tax audits on firms in Finland. Working Paper.

Piketty, T., Saez, E., & Stantcheva, S. (2014). Optimal taxation of top labor incomes: A tale of three elasticities. American Economic Journal: Economic Policy, 6(1), 230–271.

Pinkney, S. & Scharf, K. (2020, May). What are the likely effects of the crisis on charitable donations? The Economics Observatory.

Pissarides, C. A., & Weber, G. (1989). An expenditure-based estimate of Britain’s black economy. Journal of Public Economics, 39(1), 17–32.

Rubolino, E. (2020, August). Tax evasion, public goods and tax progressivity: Evidence from taxing the ghost. Working Paper.

Schön, M. (2020, August). The role of a pension fund. Working Paper.

Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904–954.CrossRef

van der Ploeg, F. (2021). Carbon pricing under uncertainty. International Tax and Public Finance. https://doi.org/10.1007/s10797-021-09686-x.

Wildasin, D. E. (2020, November). People, places, and public finance. Slides for the annual meetings of the National Tax Association, convened virtually.

Wildasin, D. E. (2021). Open-economy public finance. National Tax Journal, 74(2), 467–490.CrossRef

Zimmer, K. (2020, June). Gender gap in research output widens during pandemic. The Scientist. https://www.the-scientist.com/news-opinion/gender-gap-in-research-output-widens-during-pandemic-67665.

Titel: A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020
verfasst von: David R. Agrawal
Ronald B. Davies
Sara LaLumia
Nadine Riedel
Kimberley Scharf
Publikationsdatum: 06.09.2021
Verlag: Springer US
Erschienen in: International Tax and Public Finance / Ausgabe 5/2021
Print ISSN: 0927-5940
Elektronische ISSN: 1573-6970
DOI: https://doi.org/10.1007/s10797-021-09693-y

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Weitere Artikel der Ausgabe 5/2021

VAT threshold and small business behavior: evidence from Thai tax returns

The value-added tax and growth: design matters

Tariff elimination versus tax avoidance: free trade agreements and transfer pricing

Designing international tax reform: lessons from TCJA

Carbon pricing under uncertainty

Lobbying for size and slice of the quota