Volume 31, Issue 1

Search all International Tax and Public Finance articles

February 2024

Special Issue: IIPF Congress 2022: Public Finance in Emerging Economies

Issue Editors:

Anne Brockmeyer,
Juan Carlos Suárez Serrato

11 articles in this issue

Public finance in emerging economies
Anne Brockmeyer
Juan Carlos Suárez Serrato
Editorial 10 January 2024 Pages: 1 - 2
Part of 1 collection:

IIPF 2023
Measurements, determinants, causes, and consequences of corruption: lessons from China’s anti-corruption campaign
Hanming Fang
OriginalPaper 11 October 2023 Pages: 3 - 25
Part of 1 collection:

IIPF 2023
Detecting envelope wages with e-billing information
Andrea Lopez-Luzuriaga
Monica Calijuri
Carla Chamorro
OriginalPaper Open access 22 December 2023 Pages: 26 - 65
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries
Javier Cortes Orihuela
Juan D. Díaz
Pablo A. Troncoso
OriginalPaper 11 October 2023 Pages: 66 - 94
Encouraging digital tax tools as a response to Covid: evidence from Eswatini
Fabrizio Santoro
Razan Amine
Tanele Magongo
OriginalPaper 15 December 2023 Pages: 95 - 135
The EITC in rural and economically distressed areas: More bang per buck?
Jacob E. Bastian
OriginalPaper 06 November 2023 Pages: 136 - 159
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products
Alisa Frey
Justus Haucap
OriginalPaper Open access 05 December 2023 Pages: 160 - 202
Corporate income tax, IP boxes and the location of R&D
Pranvera Shehaj
Alfons J. Weichenrieder
OriginalPaper Open access 10 January 2024 Pages: 203 - 242
Transfer pricing under global adoption of destination-based cash-flow taxation
Thomas A. Gresik
Guttorm Schjelderup
OriginalPaper 09 June 2023 Pages: 243 - 261
Sovereign debt maturity structure and its costs
Flavia Corneli
OriginalPaper 11 October 2023 Pages: 262 - 297
The popularity function: a spurious regression? The case of Austria
Reinhard Neck
Friedrich Schneider
OriginalPaper Open access 17 October 2023 Pages: 298 - 329

Volume 31, Issue 1

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