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International Tax and Public Finance OnlineFirst articles

14.09.2018

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 …

03.09.2018

Corporate income taxes, corporate debt, and household debt

We find that corporate income tax (CIT) rates are significantly positively associated with corporate debt and negatively associated with household debt, using panel data of 28 OECD countries between 1995 and 2015. The found association between CIT …

13.08.2018 | Editorial Open Access

Guest editorial: Special post-conference section on the shadow economy, tax evasion and informal labour

06.08.2018

Inter vivos transfers of ownership in family firms

This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of firms with strong current business conditions transfer ownership at higher …

03.08.2018 | Policy Watch

Corporate income taxes around the world: a survey on forward-looking tax measures and two applications

This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We …

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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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