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International Tax and Public Finance

International Tax and Public Finance OnlineFirst articles


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

When multinational enterprises (MNEs) separate the geographical location of affiliates, they can shift profits between the affiliates by manipulating intra-firm prices of inputs. We show that if the international tax difference between the parent …


Commodity taxation and regulatory competition

The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies, and second, we study the strategic interaction in regulatory measures between trading partner …


Endogenizing government’s objectives in tax competition with capital ownership

In this study, we extend the standard approach of horizontal tax competition by endogenizing the policy objectives that governments pursue. Following the literature on strategic delegation games, we consider a pre-play stage, where jurisdictions …


Optimal bidder participation in public procurement auctions

This paper empirically identifies the optimal number of bidders to achieve the lowest procurement prices in public procurement auctions. We examine a unique data set that covers all Turkish government procurement auctions comprising more than half …


Tax competition and the efficiency of “benefit-related” business taxes

We construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value-added tax, and then …

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International Tax and Public Finance serves as an outlet for first-rate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. A special emphasis is on open economy or, more generally, interjurisdictional issues: the interaction of policies across jurisdictions and the effects of those policies on economic (and political economy) outcomes. This international/interjurisdictional focus is not, however, an exclusive one: high quality contributions in any area of public finance (e.g., single-country tax reform analysis) will also be welcome.

A feature of International Tax and Public Finance is the inclusion of a special section—Policy Watch—discussing a current policy issue or reviewing some recent developments. Facilitating communication between academic work and policy practice serves many purposes—researchers need to know policy priorities and policy-makers need to absorb the products of academic research. Policy Watch provides a forum within which such discussions can take place.

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Blockchain-Effekte im Banking und im Wealth Management

Es steht fest, dass Blockchain-Technologie die Welt verändern wird. Weit weniger klar ist, wie genau dies passiert. Ein englischsprachiges Whitepaper des Fintech-Unternehmens Avaloq untersucht, welche Einsatzszenarien es im Banking und in der Vermögensverwaltung geben könnte – „Blockchain: Plausibility within Banking and Wealth Management“. Einige dieser plausiblen Einsatzszenarien haben sogar das Potenzial für eine massive Disruption. Ein bereits existierendes Beispiel liefert der Initial Coin Offering-Markt: ICO statt IPO.
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