Issue 5/2021
Special Issue: IIPF Congress 2020: Public Finance, Natural Resources and Climate Change
Content (9 Articles)
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance
Mireille Chiroleu-Assouline, Marco Runkel
Open Access
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare
Ottmar Edenhofer, Max Franks, Matthias Kalkuhl
Open Access
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing
Hiroshi Mukunoki, Hirofumi Okoshi
Open Access
The value-added tax and growth: design matters
Santiago Acosta-Ormaechea, Atsuyoshi Morozumi
VAT threshold and small business behavior: evidence from Thai tax returns
Athiphat Muthitacharoen, Wonma Wanichthaworn, Trongwut Burong
A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020
David R. Agrawal, Ronald B. Davies, Sara LaLumia, Nadine Riedel, Kimberley Scharf