International Tax and Public Finance最新文献

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Social security and risk sharing: the role of economic mobility across generations 社会保障和风险分担:跨代经济流动的作用
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-15 DOI: 10.1007/s10797-022-09761-x
Erin Cottle Hunt, F. Caliendo
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引用次数: 4
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy 税收优惠与企业融资结构:来自中国加速折旧政策的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-14 DOI: 10.1007/s10797-022-09762-w
Jiayi Du, Guang Shen, Jingxian Zou
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引用次数: 2
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model 动态随机一般均衡模型中的从价与单位资本税
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-13 DOI: 10.1007/s10797-022-09764-8
Shiou‐Yen Chu, Tsaur‐Chin Wu
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引用次数: 0
Do couples bunch more? Evidence from partnered and single taxpayers 情侣们会更多地聚在一起吗?来自合作和单身纳税人的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-09-09 DOI: 10.1007/s10797-022-09759-5
Nazila Alinaghi, J. Creedy, N. Gemmell
{"title":"Do couples bunch more? Evidence from partnered and single taxpayers","authors":"Nazila Alinaghi, J. Creedy, N. Gemmell","doi":"10.1007/s10797-022-09759-5","DOIUrl":"https://doi.org/10.1007/s10797-022-09759-5","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1137-1184"},"PeriodicalIF":1.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45522130","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
Risky business: policy uncertainty and investment 风险企业:政策不确定性与投资
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-08-22 DOI: 10.1007/s10797-022-09757-7
Giacomo Brusco, Benjamin Glass
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引用次数: 0
Corporate taxes and investment when firms are internationally mobile 当公司在国际上流动时,公司税和投资
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-08-13 DOI: 10.1007/s10797-022-09748-8
Thomas von Brasch, I. Frankovic, Eero Tölö
{"title":"Corporate taxes and investment when firms are internationally mobile","authors":"Thomas von Brasch, I. Frankovic, Eero Tölö","doi":"10.1007/s10797-022-09748-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09748-8","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1297 - 1330"},"PeriodicalIF":1.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43834194","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 progressivity and social welfare with a continuum of inequality views 税收累进和社会福利与不平等观点的连续性
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-08-03 DOI: 10.1007/s10797-022-09752-y
M. Ledić, Ivica Rubil, I. Urban
{"title":"Tax progressivity and social welfare with a continuum of inequality views","authors":"M. Ledić, Ivica Rubil, I. Urban","doi":"10.1007/s10797-022-09752-y","DOIUrl":"https://doi.org/10.1007/s10797-022-09752-y","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1266 - 1296"},"PeriodicalIF":1.0,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42005437","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: 1
The housing net worth channel and the public finances: evidence from a European country panel 住房净值渠道与公共财政:来自一个欧洲国家小组的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-07-31 DOI: 10.1007/s10797-022-09751-z
D. Cronin, K. McQuinn
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引用次数: 0
The fiscal costs of earthquakes in Japan 日本地震的财政成本
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-07-31 DOI: 10.1007/s10797-022-09747-9
Ilan Noy, Toshihiro Okubo, Eric Strobl, Thomas Tveit
{"title":"The fiscal costs of earthquakes in Japan","authors":"Ilan Noy, Toshihiro Okubo, Eric Strobl, Thomas Tveit","doi":"10.1007/s10797-022-09747-9","DOIUrl":"https://doi.org/10.1007/s10797-022-09747-9","url":null,"abstract":"<p>We quantify the fiscal impacts of earthquakes in Japan. In contrast with earlier research which examined national level aggregate spending in several countries, we are able to provide a detailed examination of separate budget categories within the local governments’ fiscal accounts. We do this using detailed line-budget expenditure data, and by comparing regions and towns affected and unaffected by the damage from earthquakes. Besides the obvious - that government spending increases in the short-term (one year) after a disaster event - we observe that the share of public spending on disaster relief, at the prefecture level, increases significantly, but with no corresponding change in the other budget lines. In contrast, at the lower administrative units, we observe a decrease in the share of spending going to finance other priorities. For the bigger cities, we observe a decrease in the share of spending targeting education, while for the smaller towns, we find that spending on construction and servicing public debt goes down. This evidence suggests that while at the prefecture level fiscal policy-making is robust enough to prevent presumably unwanted declines in public services, the same cannot be said for the city/town level.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"40 3","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138513057","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: 1
Tax haven, pollution haven or both? 避税天堂、污染天堂还是两者兼而有之?
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-07-27 DOI: 10.1007/s10797-022-09745-x
T. Madiès, Ornella Tarola, Emmanuelle Taugourdeau
{"title":"Tax haven, pollution haven or both?","authors":"T. Madiès, Ornella Tarola, Emmanuelle Taugourdeau","doi":"10.1007/s10797-022-09745-x","DOIUrl":"https://doi.org/10.1007/s10797-022-09745-x","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"29 1","pages":"1527 - 1560"},"PeriodicalIF":1.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41482976","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: 3
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