Pub Date : 2022-09-15DOI: 10.1007/s10797-022-09761-x
Erin Cottle Hunt, F. Caliendo
{"title":"Social security and risk sharing: the role of economic mobility across generations","authors":"Erin Cottle Hunt, F. Caliendo","doi":"10.1007/s10797-022-09761-x","DOIUrl":"https://doi.org/10.1007/s10797-022-09761-x","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1374 - 1407"},"PeriodicalIF":1.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49058392","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}
Pub Date : 2022-09-14DOI: 10.1007/s10797-022-09762-w
Jiayi Du, Guang Shen, Jingxian Zou
{"title":"Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy","authors":"Jiayi Du, Guang Shen, Jingxian Zou","doi":"10.1007/s10797-022-09762-w","DOIUrl":"https://doi.org/10.1007/s10797-022-09762-w","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1346 - 1373"},"PeriodicalIF":1.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42149807","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}
Pub Date : 2022-09-13DOI: 10.1007/s10797-022-09764-8
Shiou‐Yen Chu, Tsaur‐Chin Wu
{"title":"Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model","authors":"Shiou‐Yen Chu, Tsaur‐Chin Wu","doi":"10.1007/s10797-022-09764-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09764-8","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48224274","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}
Pub Date : 2022-09-09DOI: 10.1007/s10797-022-09759-5
Nazila Alinaghi, J. Creedy, N. Gemmell
{"title":"Do couples bunch more? Evidence from partnered and single taxpayers","authors":"Nazila Alinaghi, J. Creedy, N. Gemmell","doi":"10.1007/s10797-022-09759-5","DOIUrl":"https://doi.org/10.1007/s10797-022-09759-5","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1137-1184"},"PeriodicalIF":1.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45522130","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}
Pub Date : 2022-08-22DOI: 10.1007/s10797-022-09757-7
Giacomo Brusco, Benjamin Glass
{"title":"Risky business: policy uncertainty and investment","authors":"Giacomo Brusco, Benjamin Glass","doi":"10.1007/s10797-022-09757-7","DOIUrl":"https://doi.org/10.1007/s10797-022-09757-7","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48135251","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}
Pub Date : 2022-08-13DOI: 10.1007/s10797-022-09748-8
Thomas von Brasch, I. Frankovic, Eero Tölö
{"title":"Corporate taxes and investment when firms are internationally mobile","authors":"Thomas von Brasch, I. Frankovic, Eero Tölö","doi":"10.1007/s10797-022-09748-8","DOIUrl":"https://doi.org/10.1007/s10797-022-09748-8","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1297 - 1330"},"PeriodicalIF":1.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43834194","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}
Pub Date : 2022-08-03DOI: 10.1007/s10797-022-09752-y
M. Ledić, Ivica Rubil, I. Urban
{"title":"Tax progressivity and social welfare with a continuum of inequality views","authors":"M. Ledić, Ivica Rubil, I. Urban","doi":"10.1007/s10797-022-09752-y","DOIUrl":"https://doi.org/10.1007/s10797-022-09752-y","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1266 - 1296"},"PeriodicalIF":1.0,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42005437","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}
Pub Date : 2022-07-31DOI: 10.1007/s10797-022-09751-z
D. Cronin, K. McQuinn
{"title":"The housing net worth channel and the public finances: evidence from a European country panel","authors":"D. Cronin, K. McQuinn","doi":"10.1007/s10797-022-09751-z","DOIUrl":"https://doi.org/10.1007/s10797-022-09751-z","url":null,"abstract":"","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"30 1","pages":"1251 - 1265"},"PeriodicalIF":1.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48304712","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}
Pub Date : 2022-07-31DOI: 10.1007/s10797-022-09747-9
Ilan Noy, Toshihiro Okubo, Eric Strobl, Thomas Tveit
We quantify the fiscal impacts of earthquakes in Japan. In contrast with earlier research which examined national level aggregate spending in several countries, we are able to provide a detailed examination of separate budget categories within the local governments’ fiscal accounts. We do this using detailed line-budget expenditure data, and by comparing regions and towns affected and unaffected by the damage from earthquakes. Besides the obvious - that government spending increases in the short-term (one year) after a disaster event - we observe that the share of public spending on disaster relief, at the prefecture level, increases significantly, but with no corresponding change in the other budget lines. In contrast, at the lower administrative units, we observe a decrease in the share of spending going to finance other priorities. For the bigger cities, we observe a decrease in the share of spending targeting education, while for the smaller towns, we find that spending on construction and servicing public debt goes down. This evidence suggests that while at the prefecture level fiscal policy-making is robust enough to prevent presumably unwanted declines in public services, the same cannot be said for the city/town level.
{"title":"The fiscal costs of earthquakes in Japan","authors":"Ilan Noy, Toshihiro Okubo, Eric Strobl, Thomas Tveit","doi":"10.1007/s10797-022-09747-9","DOIUrl":"https://doi.org/10.1007/s10797-022-09747-9","url":null,"abstract":"<p>We quantify the fiscal impacts of earthquakes in Japan. In contrast with earlier research which examined national level aggregate spending in several countries, we are able to provide a detailed examination of separate budget categories within the local governments’ fiscal accounts. We do this using detailed line-budget expenditure data, and by comparing regions and towns affected and unaffected by the damage from earthquakes. Besides the obvious - that government spending increases in the short-term (one year) after a disaster event - we observe that the share of public spending on disaster relief, at the prefecture level, increases significantly, but with no corresponding change in the other budget lines. In contrast, at the lower administrative units, we observe a decrease in the share of spending going to finance other priorities. For the bigger cities, we observe a decrease in the share of spending targeting education, while for the smaller towns, we find that spending on construction and servicing public debt goes down. This evidence suggests that while at the prefecture level fiscal policy-making is robust enough to prevent presumably unwanted declines in public services, the same cannot be said for the city/town level.</p>","PeriodicalId":47518,"journal":{"name":"International Tax and Public Finance","volume":"40 3","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138513057","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}
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