Skip to main content

International Tax and Public Finance OnlineFirst articles


Social security contributions distribution and economic activity

This paper studies the macroeconomic and welfare implications of the distribution of the social security tax between employees and employers using a general equilibrium framework. We calibrate a dynamic general equilibrium model for the average of …

07.04.2021 Open Access

To them that hath: economic complexity and local industrial strategy in the UK

Divergent economic performance in many countries has led to renewed interest in place-based policies, such as the UK’s local industrial strategies at the level of Combined Authorities or Local Economic Partnerships. However, an analysis of …


The immeasurable tax gains by Dutch shell companies

This paper examines corporate tax avoidance involving Dutch special purpose entities (SPEs), or shell companies. We use unique data of the SPEs including the origin and destination country of dividend, interest, and royalty flows passing the …


Investment in children, social security, and intragenerational risk sharing

We analyze the role of pay-as-you-go social security in intragenerational risk sharing in an overlapping-generations model with individual heterogeneity. Parents invest in their children’s education in state schools in exchange for old-age …


The role of information aggregators in tax compliance

Fifty-six percent of the US taxpaying population uses a paid tax preparer, but the effect of these tax preparation services on tax compliance is not well understood. Although governments conceal the algorithms they use to determine which taxpayers …

Aktuelle Ausgaben

Über diese Zeitschrift

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.

Officially cited as:

Int Tax Public Finance

Weitere Informationen

Premium Partner