International Tax and Public Finance
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Information sharing, neighborhood demarcation, and yardstick competition: an empirical analysis of intergovernmental expenditure interaction in Japan
International Tax and Public Finance - Tập 24 - Trang 134-163 - 2016
The Japanese government provides information on local fiscal performance through the Fiscal Index Tables for Similar Municipalities (FITS-M). The FITS-M categorize municipalities into groups of “similar localities” and provide them with the fiscal indices of their group members, enabling municipalities to use the tables to identify their “neighbors” (i.e., those in the same FITS-M group) and refer......
Issues in decentralizing the provision of education
International Tax and Public Finance - - 1996
This paper analyzes some of the problems that arise in decentralizing education to the private sector. We concentrate on the difficulties that result from the heterogeneity of students and competition among schools in a location setting. We analyze two main issues, the resources expended by schools and the mix of students in schools, and report on results for two others, the location of schools an......
Size and distributional pattern of pension-related tax expenditures in European countries
International Tax and Public Finance - Tập 27 Số 5 - Trang 1287-1320 - 2020
This paper quantifies the fiscal and distributional impact of tax expenditures related to public and private contributory pension schemes, affecting both contributions and pension benefits, in all EU Member States using EUROMOD, the EU-wide microsimulation model. Adopting a benchmark system in which pension contributions are exempt and taxes apply when benefits are received (EET system), we find t......
Public finance in the era of the COVID-19 crisis
International Tax and Public Finance - Tập 29 Số 6 - Trang 1349-1372 - 2022
Distortionary taxation and the free-rider problem
International Tax and Public Finance - Tập 19 - Trang 732-752 - 2011
This paper derives a version of the Samuelson rule which takes into account that a distortionary Ramsey-tax system is used to finance public-goods provision. Individuals have private information about their public-goods preferences. Moreover, individuals differ in their productive abilities. The incidence of taxation in the Ramsey model implies that more productive individuals have a lower willing......
Introduction to the special issue
International Tax and Public Finance - Tập 25 - Trang 1401-1403 - 2018
Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring
International Tax and Public Finance - - 2022
Kiểm soát Vốn Như Một Chính Sách Đánh Thuế Dịch bởi AI
International Tax and Public Finance - Tập 4 - Trang 263-276 - 1997
Bài báo này nghiên cứu những tác động của tài chính công đối với việc kiểm soát dòng vốn tài chính quốc tế, đề xuất một mô hình kiểm soát như một loại thuế gây méo mó. Mô hình này chính thức hóa một quy tắc kiểm soát vốn phù hợp với các sự kiện thực tế đã được chuẩn hóa và có khả năng duy trì trong dài hạn. Kiểm soát vốn được chỉ ra là làm méo mó các quyết định danh mục đầu tư tối ưu của các tác n......
#kiểm soát vốn #chính sách thuế #tài chính công #quyết định danh mục đầu tư #tiêu dùng liên thời gian
Competition in the quality of higher education: the impact of student mobilityAbstract In the last years, there has been a shift toward more private financing of higher education in many countries. At the same time, student mobility has substantially increased. This paper analyzes in a two-region model the impact of student mobility on region-specific higher education quality with private funding. Individuals decide whether and where to study... ...
International Tax and Public Finance - Tập 27 Số 5 - Trang 1224-1263 - 2020
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