Recently published in
@itaxjournal.bsky.social "Safely opening Pandora’s box: a guide for researchers working with leaked data" by Annette Alstadsæter, Matthew Collin (
@mattcollin.bsky.social ) & Andreas Økland (
@andokl.bsky.social)
Available at:
rdcu.be/eZfQlSafely opening Pandora’s box: a guide for researchers working with leaked data
The use of leaked data is becoming increasingly common in empirical research. The authors discuss the ethical, legal, and privacy hurdles these projects face and offer a practical roadmap for researchers seeking to enter the field.
Recently published in
@itaxjournal.bsky.social "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration" by Shigeo Morita & Hirofumi Okoshi
Available at:
rdcu.be/eY6JWFiscal competition for FDI is often viewed as harmful and criticized as a “race to the bottom.” This study shows that, under sufficient economic integration, such competition can instead foster the development of transport infrastructure and lead to welfare improvements.
Recently published in
@itaxjournal.bsky.social "Who cares about childcare? Covid-19 and gender differences in local public spending" Alda Marchese (
@usiidep.bsky.social),
@paolaprofeta.bsky.social (Bocconi University), Giulia Savio (University of Turin)
Available at:
rdcu.be/eYVQm Female representation in politics has real policy effects. In Italy, before the pandemic female mayors spent more on childcare than male ones. It took a major crisis for male mayors to close the gap, especially where schools closed longer and re-election incentives were stronger.
Recently published in
@itaxjournal.bsky.social "Tax enforcement and firm performance: real and reporting responses to risk-based tax audits" by Jarkko Harju, Kaisa Kotakorpi,
@tuomasmatikka.bsky.social &
@annikanivala.bsky.social
Available at:
rdcu.be/eYKVHTax audits systematically increase firms' reported revenues, profits, and labor costs, thereby enhancing tax compliance and tax revenues. Bankruptcies rise among firms with detected tax deficits, indicating that audits help eliminate non-compliant firms from the market.
Recently published in
@itaxjournal.bsky.social "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic" by
@chrimic1.bsky.social,
@silviadepoli.bsky.social & Viginta Ivaškaitė‑Tamošiūnė
Available at:
rdcu.be/eYmdRDuring COVID-19, in 2021, EU tax-benefit systems absorbed about 67% of income losses (ISC=67) on average. Income protection was very similar for employees and the self-employed on average, but much more heterogeneous for the self-employed across and within countries.
Recently published in
@itaxjournal.bsky.social "Public administrators as politicians in office" by Zohal Hessami
@zohalhessami.bsky.social, Timo Häcker & Maximilian Thomas
Available at:
rdcu.be/eYdMeDoes mayors’ expertise affect their performance? Using RD estimations for close mixed-background races in 1,933 mayor elections in Hesse, the paper shows that public administrator mayors attract more investment grants than other mayors when aligned with the council.
Recently published in
@itaxjournal.bsky.social "Characteristics and responses of winners in the Greek tax lottery" by Panayiotis Nicolaides
Available at:
rdcu.be/eJnj8Characteristics and responses of winners in the Greek tax lottery
Tax lotteries incentivize consumers to ask for receipts, but effectiveness depends on design. Prizes are skewed toward high-income taxpayers, business owners, and the self-employed, driven by greater transaction volumes. These groups alter their behavior the least after winning.
Recently published in
@itaxjournal.bsky.social "The impact of a European unemployment benefit scheme on labour supply and income distribution" by Mathieu Lefebvre & Agathe Simon
Available at:
rdcu.be/eJaAZThe impact of a European unemployment benefit scheme on labour supply and income distribution
Simulations of a common unemployment benefit system across European countries indicate that a common replacement rate, paired with country-specific floors and ceilings, reduces poverty while keeping labour supply responses and budgetary costs modest.
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@itaxjournal.bsky.social
"Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda" by Maria Jouste, Tina Kaidu Barugahara, Joseph Ayo Okello, Jukka Pirttilä & Pia Rattenhuber
Available at:
rdcu.be/eI3rMTaxpayer response to greater progressivity: evidence from personal income tax reform in Uganda
Uganda’s 2012–13 tax reform increased revenue and modestly reduced inequality. Reported incomes of most top 1% stayed unchanged, though high earners in small firms reduced their incomes, with some employers shifting wages into dividends to lower tax.
Recently published in
@itaxjournal.bsky.social
"Digitalization of tax collection and enterprises’ social security compliance" by Changlin Yu & Yanming Li
Available at:
rdcu.be/eITitDigitalization of tax collection and enterprises’ social security compliance
In China, many firms evade social insurance payments. The Golden Tax Project Phase III (GTPIII) — a digital tax upgrade — helped boost companies’ participation and payment rates by improving data sharing and closing loopholes. Gains were biggest among small, low-profit firms.
Recently published in
@itaxjournal.bsky.social
"The marginal value of public funds: a brief guide and application to tax policy" by Spencer Bastani
Available at:
rdcu.be/eIl3eThe marginal value of public funds: a brief guide and application to tax policy
Bastani's new paper provides a guide to the Marginal Value of Public Funds (MVPF), bridging theory and practice, and showing how to translate tax elasticities into welfare conclusions. It reorients the discussion, shifting focus from public spending to tax policy.
Recently published in
@itaxjournal.bsky.social
"Wealth survey calibration using income tax data" by Daniel Kolář
Available at:
rdcu.be/evkMuWealth survey calibration using income tax data
Wealth surveys suffer from the 'missing rich' problem. This paper proposes a new method to improve representativeness by calibrating the survey’s income distribution using income tax data.
Recently published in
@itaxjournal.bsky.social
"Residual profit splitting: a theory-based approach to tax multinationals" by Wolfram F. Richter
Available at:
rdcu.be/euxadResidual profit splitting: a theory-based approach to tax multinationals
Donald Trump killed the OECD’s 2-Pillar reform of international corporate taxation. The Achilles heel of Pillar 1 has been the need for a Multinational Tax Convention. Instead, the reform this paper proposes extends Article 12B of the UN Model Tax Convention.
Recently published in
@itaxjournal.bsky.social
"Tax revenue from Pillar One Amount A: country-by-country estimates" Mona Barake & Elvin Le Pouhaër
Available at:
rdcu.be/eujVDTax revenue from Pillar One Amount A: country-by-country estimates
Pillar 1 Amount A reallocates taxing rights on the largest/most profitable MNEs based on final consumers' location. In 2022, it would yield €10.9B. High-income countries gain the most while tax havens bear the brunt of the cost. Net benefits compared to DSTs are ambiguous.
Recently published in
@itaxjournal.bsky.social
"Tax redistribution offset? Effect of marital choices on income inequality" by Melanie Häner-Müller, Michele Salvi & Christoph A. Schaltegger
Available at:
rdcu.be/et416Tax redistribution offset? Effect of marital choices on income inequality
We show how marital sorting in Switzerland offsets parts of the tax system’s redistributive effect - intensifying income inequality.
Recently published in
@itaxjournal.bsky.social
"Taxation and multi-sided platforms: a review" by Hans Jarle Kind & Guttorm Schjelderup
Available at:
rdcu.be/etAL5Taxation and multi-sided platforms: a review
Many countries have given firms in multi-sided markets preferential tax treatment in the form of lower value added tax rates or even exemption from commodity taxation to stimulate their sales. In this paper we explain why this policy might be counter-productive and reduce sales.
Recently published in
@itaxjournal.bsky.social
"A randomized intervention to gauge preferred tax rates and progressivity" Raymundo M. Campos-Vazquez & Samuel D. Restrepo-Oyola
Available at:
rdcu.be/eteVDA randomized intervention to gauge preferred tax rates and progressivity
What drives support for higher taxes in Mexico? Information about eliminating corruption or improving public health raises willingness to pay, but not support for tax progressivity. The gap between inequality awareness and redistributive action persists.
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@itaxjournal.bsky.social
"Tax planning and investment responses to dividend taxation" by Aliisa Koivisto
Available at:
rdcu.be/ehI4YTax planning and investment responses to dividend taxation
This study shows Finnish firm owners avoid higher dividend tax brackets by retaining earnings in the firm, strongly incentivized by the tax schedule, and via income-shifting between wages and dividends. Experienced and lower-income owners indicate higher tax base elasticities.
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@itaxjournal.bsky.social
"Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries" by Roberto Dell’Anno
Available at:
rdcu.be/ehob8Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries
We propose a hybrid national accounts (NA)–macroeconometric approach to estimate underground, informal, and illegal economies in 22 European countries (2000–2020), bridging the gap between the demand for data on informality and the limited availability of NA-based estimates.
Recently published in
@itaxjournal.bsky.social
"Effects of electronic cash registers on reported revenue" by Per Engström
@perklasengstrom.bsky.social, Johannes Hagen, Alireza Khoshghadam & Andrea Schneider
Available at:
rdcu.be/ehfwUEffects of electronic cash registers on reported revenue
Mandatory electronic cash registers (ECR) in Sweden raised reported revenues by 4%, but the effect faded within months—firms adapted quickly to continue underreporting.
#TaxCompliance #ECRRecently published in
@itaxjournal.bsky.social
"Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations" by Zareh Asatryan, Carlo Birkholz & Friedrich Heinemann
Available at:
rdcu.be/egWr2Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations
#EvidenceBasedPolicy relies on solid evaluations of policy effectiveness. We quantify the findings of
#EUCohesionPolicy evaluations and show that these do not square with impact estimates of academics. Misaligned incentives or institutional frictions explain this divergence.
📢ITAX is now accepting short papers!
Check out the details here:
link.springer.com/collections/...
We look forward to your submissions.
Short Papers
International Tax and Public Finance is now accepting short papers!
Short paper submissions should not exceed 6,000 words, exclusive of references, and may ...
Recently published in
@itaxjournal.bsky.social :
"Teach to comply? Evidence from a taxpayer education program in Rwanda" by Giulia Mascagni (
@giuliamascagni.bsky.social), Fabrizio Santoro & Denis Mukama
Available at:
rdcu.be/ecb4wTeach to comply? Evidence from a taxpayer education program in Rwanda
Can taxpayer education improve compliance? Evidence from Rwanda shows that training new taxpayers significantly increases filing, reduces zero-tax reporting, and boosts tax due. Effects persist over time, driven by lower compliance costs and better tax knowledge.
Recently published in
@itaxjournal.bsky.social :
"Regulatory avoidance responses to private Country-by-Country Reporting" by Felix Hugger
Available at:
rdcu.be/ebBt2Regulatory avoidance responses to private Country-by-Country Reporting
CbCR increases transparency on the global activities of MNEs and can raise effective tax rates of MNEs. But some companies avoid the reporting requirement with private and tax-aggressive firms showing the strongest avoidance response.
Recently published in
@itaxjournal.bsky.social :
"Attractive target for tax avoidance: trade liberalization and entry mode" by Hirofumi Okoshi
Available at:
rdcu.be/ebgIXAttractive target for tax avoidance: trade liberalization and entry mode
Multinational firms' tax avoidance has been observed, but firms' decisions on entry mode for foreign markets has been often ignored. This paper theoretically shows a firm prefers cross-border M&A to greenfield FDI when transfer pricing regulation is loose.
📢Announcement (pt.2): We would like to welcome new Editors-in-Chief: Katarzyna Bilicka (
@katarzynabilicka.bsky.social), Thiess Buettner and Jing Xing and new Policy Watch Editors: Arun Advani and Philipp Dörrenberg.
The new team would like to thank David R. Agrawal (
@davidragrawal.bsky.social), who is staying on as editor-in-chief for an additional term, for helping with a smooth transition!
