发布求助
文献互助 智能选刊 最新文献

International Tax and Public Finance最新文献

筛选
英文 中文
Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign 腐败的度量、决定因素、原因和后果:来自中国反腐运动的教训
4区 经济学
International Tax and Public Finance Pub Date : 2023-10-11 DOI: 10.1007/s10797-023-09803-y
Hanming Fang
{"title":"Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign","authors":"Hanming Fang","doi":"10.1007/s10797-023-09803-y","DOIUrl":"https://doi.org/10.1007/s10797-023-09803-y","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136209971","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
Sovereign debt maturity structure and its costs 主权债务期限结构及其成本
4区 经济学
International Tax and Public Finance Pub Date : 2023-10-11 DOI: 10.1007/s10797-023-09800-1
Flavia Corneli
{"title":"Sovereign debt maturity structure and its costs","authors":"Flavia Corneli","doi":"10.1007/s10797-023-09800-1","DOIUrl":"https://doi.org/10.1007/s10797-023-09800-1","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136210957","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
Shadow economy, “mixed” firms, and labour market outcomes 影子经济、“混合”企业和劳动力市场结果
4区 经济学
International Tax and Public Finance Pub Date : 2023-09-27 DOI: 10.1007/s10797-023-09797-7
Gaetano Lisi
{"title":"Shadow economy, “mixed” firms, and labour market outcomes","authors":"Gaetano Lisi","doi":"10.1007/s10797-023-09797-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09797-7","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135537634","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
Does e-commerce ease or intensify tax competition? Destination principle versus origin principle 电子商务是缓解还是加剧了税收竞争?目的原则与起源原则
4区 经济学
International Tax and Public Finance Pub Date : 2023-09-14 DOI: 10.1007/s10797-023-09796-8
Hiroshi Aiura, Hikaru Ogawa
{"title":"Does e-commerce ease or intensify tax competition? Destination principle versus origin principle","authors":"Hiroshi Aiura, Hikaru Ogawa","doi":"10.1007/s10797-023-09796-8","DOIUrl":"https://doi.org/10.1007/s10797-023-09796-8","url":null,"abstract":"Abstract This study examines the relationship between e-commerce development and the intensity of commodity tax competition under two tax principles for goods purchased online: the destination principle and the origin principle. The main findings are as follows: Given that origin-based tax is applied to purchases made in brick-and-mortar stores, (i) tax competition under destination-based taxation on e-commerce is more intense than tax competition under origin-based taxation; and (ii) the expansion of the online market intensifies destination-based tax competition while easing origin-based tax competition. The main factor leading to the results is that replacing the choice of “where to purchase” goods, consumers will have a new choice of “how to purchase” when online purchasing becomes available, and destination-based taxation distorts the latter choice, while origin-based taxation is neutral.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134911436","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 local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states 政府间拨款的地方财政乘数:来自联邦医疗补助给各州的证据
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-08-16 DOI: 10.1007/s10797-023-09792-y
Seth H. Giertz, Adarsh Kumar
{"title":"The local fiscal multiplier of intergovernmental grants: evidence from federal medicaid assistance to states","authors":"Seth H. Giertz, Adarsh Kumar","doi":"10.1007/s10797-023-09792-y","DOIUrl":"https://doi.org/10.1007/s10797-023-09792-y","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"1 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42814313","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
Too complex to digest? Federal tax bills and their processing in US financial markets 太复杂难以消化?联邦税单及其在美国金融市场的处理
4区 经济学
International Tax and Public Finance Pub Date : 2023-08-15 DOI: 10.1007/s10797-023-09795-9
Hamza Bennani, Matthias Neuenkirch
{"title":"Too complex to digest? Federal tax bills and their processing in US financial markets","authors":"Hamza Bennani, Matthias Neuenkirch","doi":"10.1007/s10797-023-09795-9","DOIUrl":"https://doi.org/10.1007/s10797-023-09795-9","url":null,"abstract":"Abstract In this paper, we analyze whether the textual complexity of tax bills affects financial markets. Based on the Flesch-Kincaid grade level of the 32 tax bills identified by Romer (Am Econ Rev 100(3):763–801, 2010)in the period 1962–2003, we assess the relationship between tax bills’ textual complexity and financial markets in various windows around the signing of a bill. Our results show a negative (positive) and significant relationship between the present value of tax bills and changes in the 10-year government bond yields (S &P 500 returns). The magnitude of this relationship increases over time, suggesting that market participants underreact at first and need a couple of days to digest the information contained in the tax bills. This delay can be explained by the textual characteristics of the bills in the case of the 10-year yields as a lower readability partly counteracts the negative relationship for up to three days after the signing of a tax bill. In the case of the stock market, we find similar evidence, but only for a part of the readability measures employed in this paper.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135065053","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
The economics of the global minimum tax 全球最低税的经济学
4区 经济学
International Tax and Public Finance Pub Date : 2023-08-15 DOI: 10.1007/s10797-023-09794-w
Guttorm Schjelderup, Frank Stähler
{"title":"The economics of the global minimum tax","authors":"Guttorm Schjelderup, Frank Stähler","doi":"10.1007/s10797-023-09794-w","DOIUrl":"https://doi.org/10.1007/s10797-023-09794-w","url":null,"abstract":"Abstract This paper shows that OECD’s Pillar Two may increase employment and investment in low-tax countries due to the Substance-based Income Exclusion (SBIE). The SBIE allows to tax-deduct payroll costs and user costs of tangible assets twice from the tax base of the top-up tax owed by subsidiaries in low-tax countries. Consequently, it implies that a 15% minimum corporate tax for low-taxed subsidiaries is not achieved if the SBIE is positive. We show that Pillar Two dampens tax-motivated transfer pricing, but changes the employment, investment and import incentives, and that for a sufficiently large cost share of labor and/or capital, the SBIE is equivalent to a production subsidy.","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135114487","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
Government debt, European Institutions and fiscal rules: a synthetic control approach 政府债务、欧洲机构和财政规则:一种综合控制方法
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-08-03 DOI: 10.1007/s10797-023-09791-z
R. Kraemer, Jonne Lehtimäki
{"title":"Government debt, European Institutions and fiscal rules: a synthetic control approach","authors":"R. Kraemer, Jonne Lehtimäki","doi":"10.1007/s10797-023-09791-z","DOIUrl":"https://doi.org/10.1007/s10797-023-09791-z","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47779389","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
Scarred for Life? Recession Experiences, Beliefs and the State 终身伤痕累累?衰退经历、信念与国家
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-07-26 DOI: 10.1007/s10797-023-09793-x
Zsoka Koczan, Alexander Plekhanov
{"title":"Scarred for Life? Recession Experiences, Beliefs and the State","authors":"Zsoka Koczan, Alexander Plekhanov","doi":"10.1007/s10797-023-09793-x","DOIUrl":"https://doi.org/10.1007/s10797-023-09793-x","url":null,"abstract":"<p>This paper investigates ways in which major recessions have impacted individuals’ views about the role of the state in the economy across the world. We build on three complementary sources of data. We analyse experiences during the COVID-19 crisis using a survey of more than 39,000 adults across 14 economies as well as during the global financial crisis using a representative survey covering 34 economies. Exploiting variation across individual experiences during these crises, we find that support for state ownership and redistribution of income is significantly higher among individuals who experienced job losses and, to a lesser extent, among those who experienced an income shock. We show that policy preferences may become self-reinforcing: those who only experienced an income shock are relatively more likely to support benefits for the working poor, while those who experienced job losses favour unemployment benefits. To track the longer-term effects of crisis experiences, we rely on six waves of the World Value Surveys spanning over 100 economies and exploit differences in lifetime exposures to crises by country, year of birth and survey year. Individuals who lived through a major recession during adulthood express a stronger preference for state ownership and redistribution of income. Moreover, we show that the impacts of multiple recessions on attitudes can accumulate.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"34 5","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138526044","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
Optimal dynamic nonlinear income taxation with wage regulations 工资调节下的最优动态非线性所得税
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-07-19 DOI: 10.1007/s10797-023-09789-7
Yunmin Chen
{"title":"Optimal dynamic nonlinear income taxation with wage regulations","authors":"Yunmin Chen","doi":"10.1007/s10797-023-09789-7","DOIUrl":"https://doi.org/10.1007/s10797-023-09789-7","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48244206","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信