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International Tax and Public Finance OnlineFirst articles


Social Security reform: three Rawlsian options

To maintain long-run solvency in light of changing demographics, the US Social Security system needs to be reformed. We present three reform options that protect the retirement benefits of the economically vulnerable while also balancing the …


The effects of income taxation on entrepreneurial investment: A puzzle?

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a portfolio choice model that allows for tax sheltering, we show that lower tax rates may increase …


Pouring oil on fire: interest deductibility and corporate debt

This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage …


Minimum wage competition

This paper shows that increased factor mobility might cause the “race to the top” in minimum wage settings, contrary to what other studies have suggested. By focusing on geographical labor mobility, we propose a minimum wage competition model and …

30.04.2020 Open Access

Withholding-tax non-compliance: the case of cum-ex stock-market transactions

This paper explores withholding-tax non-compliance in the context of dividend taxation. It focuses on a specific type of stock-market transactions around ex-dividend dates, so-called “cum-ex” trades, which caused considerable revenue losses due to …

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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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