Online first articles

Articles not assigned to an issue 36 articles

1. Time-saving goods, time inequalities and optimal commodity taxation

   Authors

   • Cristian F. Sepulveda

   • Content type: OriginalPaper
   • Published: 27 February 2021

   

2. Special issue introduction

   Authors

   • Kate Hynes
   • Ian Wooton

   • Content type: Editorial
   • Published: 18 February 2021

3. Fiscal shocks and spillovers in a dynamic two-country model

   Authors

   • Jingchao Li

   • Content type: OriginalPaper
   • Published: 16 February 2021

   

4. Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring

   Authors

   • Lang (Kate) Yang

   • Content type: OriginalPaper
   • Published: 02 February 2021

   

5. Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare

   Authors

   • Ottmar Edenhofer
   • Max Franks
   • Matthias Kalkuhl

   • Content type: OriginalPaper
   • Open Access
   • Published: 19 January 2021

   

6. Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity

   Authors

   • Hildegunn E. Stokke

   • Content type: OriginalPaper
   • Published: 18 January 2021

   

7. Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States

   Authors (first, second and last of 4)

   • Stanley L. Winer
   • J. Stephen Ferris
   • Pinaki Chakraborty

   • Content type: OriginalPaper
   • Open Access
   • Published: 15 January 2021

   

8. Correction to: Avoiding taxes: banks’ use of internal debt

   Authors

   • Franz Reiter
   • Dominika Langenmayr
   • Svea Holtmann

   • Content type: Correction
   • Published: 09 January 2021

9. Structural fund, endogenous move and commitment

   Authors (first, second and last of 4)

   • Carsten Eckel
   • Yutao Han
   • Jin Zhang

   • Content type: OriginalPaper
   • Published: 07 January 2021

   

10. Welfare effects of business taxation under default risk

    Authors

    • Nicola Comincioli
    • Paolo M. Panteghini
    • Sergio Vergalli

    • Content type: OriginalPaper
    • Published: 07 January 2021

    

11. Optimal fiscal policies and market structures with monopolistic competition

    Authors

    • Cheng-wei Chang
    • Ching-chong Lai

    • Content type: OriginalPaper
    • Published: 06 January 2021

    

12. Labor market frictions, capital, taxes and employment

    Authors

    • Kangoh Lee

    • Content type: OriginalPaper
    • Published: 04 January 2021

13. Voluntary provision of environmental offsets under monopolistic competition

    Authors

    • Masatoshi Yoshida
    • Stephen J. Turnbull

    • Content type: OriginalPaper
    • Published: 04 January 2021

    

14. The impact of taxes on the extensive and intensive margins of FDI

    Authors

    • Ronald B. Davies
    • Iulia Siedschlag
    • Zuzanna Studnicka

    • Content type: OriginalPaper
    • Published: 04 January 2021

    

15. Analyzing state government spending: balanced budget rules or forward-looking decisions?

    Authors

    • Christopher Biolsi
    • H. Youn Kim

    • Content type: OriginalPaper
    • Published: 03 January 2021

    

16. Multinational corporations and tax havens: evidence from country-by-country reporting

    Authors

    • Javier Garcia-Bernando
    • Petr Janský
    • Thomas Tørsløv

    • Content type: OriginalPaper
    • Published: 03 January 2021

    

17. Immigration and the pattern of public spending: evidence from OECD countries

    Authors

    • Dowon Kim
    • Dongwon Lee

    • Content type: OriginalPaper
    • Published: 03 January 2021

18. Elderly empowerment, fertility, and public pensions

    Authors

    • Kazutoshi Miyazawa

    • Content type: OriginalPaper
    • Published: 02 January 2021

    

19. Profit-splitting rules and the taxation of multinational digital platforms

    Authors

    • Francis Bloch
    • Gabrielle Demange

    • Content type: OriginalPaper
    • Published: 02 January 2021

    

20. Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties

    Authors

    • Kunka Petkova

    • Content type: OriginalPaper
    • Open Access
    • Published: 20 December 2020

    

21. A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines

    Authors

    • Fabio Fiorillo
    • Elvina Merkaj

    • Content type: OriginalPaper
    • Open Access
    • Published: 07 December 2020

22. Land lease revenue windfalls and local tax policy in China

    Authors

    • Xin Liu
    • Yongzheng Liu

    • Content type: OriginalPaper
    • Published: 18 November 2020

    

23. Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment

    Authors

    • Wonkyung Lee
    • Hong Ma
    • Yuan Xu

    • Content type: OriginalPaper
    • Published: 12 November 2020

    

24. Income tax evasion: tax elasticity, welfare, and revenue

    Authors

    • Max Gillman

    • Content type: OriginalPaper
    • Published: 26 October 2020

    

25. Mobility and the lifetime distributional impact of tax and transfer reforms

    Authors

    • Peter Levell
    • Barra Roantree
    • Jonathan Shaw

    • Content type: OriginalPaper
    • Open Access
    • Published: 16 October 2020

    

26. The impact of taxes on income mobility

    Authors

    • Mario Alloza

    • Content type: OriginalPaper
    • Published: 13 October 2020

    

27. Environmental policy contests: command and control versus taxes

    Authors

    • Daniel Cardona
    • Jenny De Freitas
    • Antoni Rubí-Barceló

    • Content type: OriginalPaper
    • Published: 09 October 2020

    

28. Avoiding taxes: banks’ use of internal debt

    Authors

    • Franz Reiter
    • Dominika Langenmayr
    • Svea Holtmann

    • Content type: OriginalPaper
    • Open Access
    • Published: 25 September 2020

    

29. Targeting FDI

    Authors

    • Ben Ferrett
    • Ian Wooton

    • Content type: OriginalPaper
    • Open Access
    • Published: 19 September 2020

    

30. Bidding for tariff exemptions in international oligopolies

    Authors

    • Giorgos Stamatopoulos

    • Content type: OriginalPaper
    • Published: 18 September 2020

31. Matching under school and home bundling

    Authors

    • Xiaokuai Shao

    • Content type: OriginalPaper
    • Published: 16 September 2020

    

32. Public expenditure spillovers: an explanation for heterogeneous tax reaction functions

    Authors

    • Rosella Levaggi
    • Paolo M. Panteghini

    • Content type: OriginalPaper
    • Open Access
    • Published: 04 September 2020

    

33. The impact of tropical storms on the accumulation and composition of government debt

    Authors

    • Preeya Mohan
    • Eric Strobl

    • Content type: OriginalPaper
    • Open Access
    • Published: 25 August 2020

    

34. Fiscal devaluation and relative prices: evidence from the Euro area

    Authors

    • Giampaolo Arachi
    • Debora Assisi

    • Content type: OriginalPaper
    • Open Access
    • Published: 19 August 2020

    

35. Frictions and taxpayer responses: evidence from bunching at personal tax thresholds

    Authors (first, second and last of 4)

    • Stuart Adam
    • James Browne
    • Barra Roantree

    • Content type: OriginalPaper
    • Open Access
    • Published: 19 August 2020

    

36. Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data

    Authors

    • Ana Cinta G. Cabral
    • Norman Gemmell
    • Nazila Alinaghi

    • Content type: OriginalPaper
    • Published: 26 May 2020