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International Tax and Public Finance

Issue 4/2018

Content (9 Articles)

A collateral tax sanction: When does it mimic a welfare-improving tag?

Yulia Kuchumova

Optimal income taxation and migration

Valeria De Bonis, Luca Spataro

Open Access

The marginal cost of public funds is one at the optimal tax system

Bas Jacobs

The effect of investment tax incentives: evidence from China’s value-added tax reform

Lei Zhang, Yuyu Chen, Zongyan He

Central-local government fiscal relations and cyclicality of public spending: evidence from China

Jing Xing, Clemens Fuest

Electoral cycles in MPs’ salaries: evidence from the German states

Björn Kauder, Manuela Krause, Niklas Potrafke

Inequality and the composition of taxes

Andrew Pickering, Sheraz Rajput

Gender bias in the spending of child benefits: evidence from a natural policy reform

Panayiota Lyssiotou

Policy Watch

Strength in diversity? Fiscal federalism among the fifty US states

Teresa Garcia-Milà, Therese J. McGuire, Wallace E. Oates

Jun 18
Issue: 3/2018
Oct 18
Issue: 5/2018

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