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International Tax and Public Finance最新文献

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Environmental offsets and production externalities under monopolistic competition. 垄断竞争下的环境补偿与生产外部性。
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2023-01-01 DOI: 10.1007/s10797-021-09699-6
Masatoshi Yoshida, Stephen J Turnbull, Mitsuru Ota
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引用次数: 0
Citizenship and taxes 公民身份和税收
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-12-13 DOI: 10.1007/s10797-022-09767-5
Paul R. Organ
{"title":"Citizenship and taxes","authors":"Paul R. Organ","doi":"10.1007/s10797-022-09767-5","DOIUrl":"https://doi.org/10.1007/s10797-022-09767-5","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46814952","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
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement 福利类型和收入不平等:包括实物福利和现金转移支付权利的收入来源分解
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-12-09 DOI: 10.1007/s10797-022-09772-8
Luca Giangregorio
{"title":"Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement","authors":"Luca Giangregorio","doi":"10.1007/s10797-022-09772-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09772-8","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"1 1","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41638226","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
Rewarding good taxpayers: an effective mechanism? 奖励优秀纳税人:有效机制?
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-12-06 DOI: 10.1007/s10797-022-09771-9
Pedro A. Cabra-Acela
{"title":"Rewarding good taxpayers: an effective mechanism?","authors":"Pedro A. Cabra-Acela","doi":"10.1007/s10797-022-09771-9","DOIUrl":"https://doi.org/10.1007/s10797-022-09771-9","url":null,"abstract":"<p>This paper studies the conditions under which rewarding compliant taxpayers is an optimal mechanism to improve tax collection. The theoretical model suggests that when auditing contributors and evading are both costly, rewarding tax compliance is an effective strategy to increase the government’s profit. I provide empirical evidence from the Argentinian provinces’ rewards and tax policy variation. Where the data suggest that theoretical conditions hold, there is a positive effect in the real estate per-capita tax collection ranging from 0.4 to more than 2 standard deviations. This result has important policy implications, mapping the private evasion cost and the price of traditional policy tools as the main determinants of positive incentives’ effectiveness.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"40 4","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138513056","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 havens and cross-border licensing with transfer pricing regulation. 避税地和跨境许可与转让定价监管。
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-12-06 DOI: 10.1007/s10797-022-09770-w
Jay Pil Choi, Jota Ishikawa, Hirofumi Okoshi
{"title":"Tax havens and cross-border licensing with transfer pricing regulation.","authors":"Jay Pil Choi, Jota Ishikawa, Hirofumi Okoshi","doi":"10.1007/s10797-022-09770-w","DOIUrl":"10.1007/s10797-022-09770-w","url":null,"abstract":"<p><p>Multinational enterprises (MNEs) have incentive to reduce tax payment through transfer pricing. The incentive is stronger when MNEs own intangibles, because it is easy to transfer them across countries. To mitigate such strategic tax planning, the OECD proposes the arm's length principle (ALP). This paper deals with technology patents as an example of intangibles and investigates how the ALP affects MNEs' licensing strategies and welfare in a model with a tax haven. The ALP may distort MNEs' licensing decisions, because providing a license to unrelated firms restricts MNEs' profit-shifting opportunities due to the emergence of comparable transaction. Interestingly, the termination of licensing in the presence of the ALP may worsen domestic welfare if the (potential) licensee and the MNE's subsidiary do not compete in the domestic market but may improve welfare if they compete. The results under ad valorem royalty are in distinct contrast with those under per-unit royalty.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":"1-34"},"PeriodicalIF":1.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9734996/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10461329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs 第一和第二支柱下的国际税收改革对跨国公司投资成本的影响
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-11-23 DOI: 10.1007/s10797-022-09750-0
Tibor Hanappi, Ana Cinta González Cabral
{"title":"The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs","authors":"Tibor Hanappi, Ana Cinta González Cabral","doi":"10.1007/s10797-022-09750-0","DOIUrl":"https://doi.org/10.1007/s10797-022-09750-0","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"29 1","pages":"1495 - 1526"},"PeriodicalIF":1.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45247328","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: 2
Electoral outcomes and local public goods provision with ex post interregional transfer 选举结果和地方公共产品的提供以及事后区域间转移
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-11-16 DOI: 10.1007/s10797-022-09754-w
Nobuo Akai, Takahiro Watanabe
{"title":"Electoral outcomes and local public goods provision with ex post interregional transfer","authors":"Nobuo Akai, Takahiro Watanabe","doi":"10.1007/s10797-022-09754-w","DOIUrl":"https://doi.org/10.1007/s10797-022-09754-w","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44251151","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
Consumption pollution and taxes with endogenous firm locations and different market sizes 内生企业区位和不同市场规模下的消费、污染和税收
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-11-09 DOI: 10.1007/s10797-022-09768-4
Haitao Cheng
{"title":"Consumption pollution and taxes with endogenous firm locations and different market sizes","authors":"Haitao Cheng","doi":"10.1007/s10797-022-09768-4","DOIUrl":"https://doi.org/10.1007/s10797-022-09768-4","url":null,"abstract":"<p>Consumption is an important source of greenhouse gas emissions. This study extends the footloose capital model to investigate consumption-generated emissions and consumption taxes in the presence of endogenous firm locations and different market sizes. We find that consumption taxes cause firm relocation and carbon leakage. That is, tax increase in one country induces firms to relocate to the other country; meanwhile, emissions decrease in that country but increase in the other country. We also show that when countries decide on their consumption taxes cooperatively to maximize the joint welfare, the optimal taxes are identical across them, regardless of different market sizes. However, under consumption tax competition, the larger country imposes a higher tax than the smaller country.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"48 6","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138513036","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
On the incentive compatibility of universal adoption of destination-based cash flow taxation 论普遍采用目的地现金流量税的激励相容性
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-10-11 DOI: 10.1007/s10797-022-09766-6
Eric W. Bond, Thomas A. Gresik
{"title":"On the incentive compatibility of universal adoption of destination-based cash flow taxation","authors":"Eric W. Bond, Thomas A. Gresik","doi":"10.1007/s10797-022-09766-6","DOIUrl":"https://doi.org/10.1007/s10797-022-09766-6","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46319750","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
Explaining the decline in the US labor share: taxation and automation 解释美国劳动力份额下降：税收和自动化
IF 1 4区 经济学
International Tax and Public Finance Pub Date : 2022-10-06 DOI: 10.1007/s10797-022-09755-9
B. Heer, Andreas Irmen, Bernd Süssmuth
{"title":"Explaining the decline in the US labor share: taxation and automation","authors":"B. Heer, Andreas Irmen, Bernd Süssmuth","doi":"10.1007/s10797-022-09755-9","DOIUrl":"https://doi.org/10.1007/s10797-022-09755-9","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47165837","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
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