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International Tax and Public Finance

Issue 4/2019

Content (8 Articles)

On the incidence of bank levies: theory and evidence

Michael Kogler

Open Access

Investor taxation, firm heterogeneity and capital structure choice

Silke Rünger, Rainer Niemann, Magdalena Haring

Open Access

Is capital taxation always harmful for economic growth?

Fabian ten Kate, Petros Milionis

Open Access

Nonlinear and piecewise linear income taxation, and the subsidization of work-related goods

Spencer Bastani, Sören Blomquist, Luca Micheletto

Production location of multinational firms under transfer pricing: the impact of the arm’s length principle

Hayato Kato, Hirofumi Okoshi

Switch toward tax centralization in Italy: a wake-up for the local political budget cycle

Massimiliano Ferraresi, Umberto Galmarini, Leonzio Rizzo, Alberto Zanardi

Tax competition, unemployment, and intergovernmental transfers

Yuya Kikuchi, Toshiki Tamai

Commodity taxation and regulatory competition

Simone Moriconi, Pierre M. Picard, Skerdilajda Zanaj

Jun 19
Issue: 3/2019
Oct 19
Issue: 5/2019
Special Issue: Public Economics and Development Action

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