International Tax and Public Finance最新文献

Tax revenue from Pillar One Amount A: country-by-country estimates 来自第一支柱部门 A 的税收收入：逐国估算

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-09-17 DOI: 10.1007/s10797-024-09859-4

Mona Barake, Elvin Le Pouhaër

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引用次数: 0

“Public goods, labor supply and benefit taxation” "公共产品、劳动力供给和福利税"

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-09-10 DOI: 10.1007/s10797-024-09865-6

Cristian F. Sepulveda

引用次数: 0

The marginal value of public funds: a brief guide and application to tax policy 公共资金的边际价值：简要指南及在税收政策中的应用

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-08-27 DOI: 10.1007/s10797-024-09860-x

Spencer Bastani

引用次数: 0

Misreporting in the Norwegian business cash support scheme 挪威企业现金支助计划中的误报问题

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-08-13 DOI: 10.1007/s10797-024-09857-6

Dinara Alpysbayeva, Annette Alstadsæter, Wojciech Kopczuk, Simen Markussen, Oddbjørn Raaum

引用次数: 0

The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources? 意大利市政当局财政困难的决定因素：有多少是由于资源不足造成的？

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-07-24 DOI: 10.1007/s10797-024-09856-7

Emanuele Padovani, Francesco Porcelli, Alberto Zanardi

{"title":"The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?","authors":"Emanuele Padovani, Francesco Porcelli, Alberto Zanardi","doi":"10.1007/s10797-024-09856-7","DOIUrl":"https://doi.org/10.1007/s10797-024-09856-7","url":null,"abstract":"The key question addressed in this work is whether financial distress recently experienced by several Italian municipalities can be at least partially imputed to the inadequacy of the financial resources they suffer compared to the needs of their populations and their territories. Starting from a multidimensional definition of financial distress, we investigate this issue by exploiting the variability across municipalities revealed by two different occurrences recently involving the intergovernmental fiscal relations in Italy: on the one hand, the large cuts in vertical transfers carried out by the central government as part of the fiscal consolidation strategy in the period 2014–2015 which affected single municipalities to varying degrees; and, on the other hand, the introduction of a new mechanism of equalization transfers at municipal level which showed how the gap between available financial resources to local needs is differentiated across municipalities. Exploiting these sources of variability across local authorities, the estimation results show that the Italian municipalities which suffer a level of resources lower than that necessary to provide public services at a standard level are, ceteris paribus, more likely to run into financial difficulties. By the same token, large cuts in central government transfers have a statistically significant effect on financial vulnerability at municipal level.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"71 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141783816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax redistribution offset? Effect of marital choices on income inequality 税收再分配的抵消？婚姻选择对收入不平等的影响

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-06-29 DOI: 10.1007/s10797-024-09847-8

Melanie Häner-Müller, Michele Salvi, Christoph A. Schaltegger

引用次数: 0

Wealth survey calibration using income tax data 利用所得税数据进行财富调查校准

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-06-01 DOI: 10.1007/s10797-024-09849-6

Daniel Kolář

引用次数: 0

Optimal fiscal policy under finite planning horizons 有限规划视野下的最优财政政策

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-05-28 DOI: 10.1007/s10797-024-09845-w

Euiyoung Jung, Chul-In Lee

引用次数: 0

The relation between corporate social responsibility and profit shifting of multinational enterprises 企业社会责任与跨国企业利润转移之间的关系

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-05-17 DOI: 10.1007/s10797-024-09850-z

Michael Overesch, Sina Willkomm

引用次数: 0

How a French corporate tax reform raised wages: evidence from an innovative method 法国公司税改革如何提高了工资：创新方法提供的证据

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2024-05-13 DOI: 10.1007/s10797-024-09846-9

Nicolas Yol

{"title":"How a French corporate tax reform raised wages: evidence from an innovative method","authors":"Nicolas Yol","doi":"10.1007/s10797-024-09846-9","DOIUrl":"https://doi.org/10.1007/s10797-024-09846-9","url":null,"abstract":"This paper documents the effect on wages of one of the most far-reaching French economic reforms of the past decade. The reform, implemented between 2013 and 2018, provided a corporate tax credit proportional to the payroll for those employees paid no more than 2.5 times the French minimum legal wage. The aim of the reform was to increase competitiveness and employment by reducing labor costs through a corporate tax credit. It is shown here that a significant part of the tax credit paid to firms actually increased wages, missing the reform’s initial target. Insofar as almost all companies were affected by the reform, an innovative evaluation method is used here to simulate a counterfactual scenario for wages using branch data from France’s national accounts. This method successfully estimates the specific impact of the reform on wages and it is robust to several checks, such as placebo estimates. The present contribution to the literature is threefold. First, we propose a novel methodology of policy evaluation specially designed for the absence of a counterfactual. Second, and unlike most public policy evaluation studies, national accounts data are used instead of firm-data. Third, the partial equilibrium results presented in the article are particularly relevant for calibrating a macroeconomic model accounting for general equilibrium effects. Indeed, the reform amounted to a cut in corporate taxes equivalent to 1% of GDP, therefore constituting a sizable macroeconomic shock.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"22 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140932138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0