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A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

Persistent link: https://www.econbiz.de/10014443981

The taxation of banking in an integrating Europe

Huizinga, Harry - In: International tax and public finance 11 (2004) 4, pp. 551-568

Persistent link: https://www.econbiz.de/10002161388

Tax structure and macroeconomic performance

Arachi, Giampaolo; Bucci, Valeria; Casarico, Alessandra - In: International tax and public finance 22 (2015) 4, pp. 635-662

Persistent link: https://www.econbiz.de/10011529835

Income splitting and anti-avoidance legislation : evidence from the Canadian "kiddie tax"

Bauer, Andrew M.; Macnaughton, Alan; Sen, Anindya - In: International tax and public finance 22 (2015) 6, pp. 909-931

Persistent link: https://www.econbiz.de/10011530430

Special issue: IIPF congress 2019: taxation and mobility

Kreiner, Claus Thustrup (ed.); Mörk, Eva (ed.) - International Institute of Public Finance / Annual … - 2019

Persistent link: https://www.econbiz.de/10012487376

Optimal tax policy under tax evasion

Oikonomidēs, Geōrgios; Philippopulos, Apostolēs; … - In: International tax and public finance 27 (2020) 2, pp. 339-362

Persistent link: https://www.econbiz.de/10012226563

Size and distributional pattern of pension-related tax expenditures in European countries

Barrios Cobos, Salvador; Coda Moscarola, Flavia; … - In: International tax and public finance 27 (2020) 5, pp. 1287-1320

Persistent link: https://www.econbiz.de/10012293028

Fiscal policy reforms and dynamic Laffer effects

Oudheusden, Peter van - In: International tax and public finance 23 (2016) 3, pp. 490-521

Persistent link: https://www.econbiz.de/10011592918

Public finance in the era of the COVID-19 crisis

Agrawal, David R.; Bütikofer, Aline - In: International tax and public finance 29 (2022) 6, pp. 1349-1372

Persistent link: https://www.econbiz.de/10013541991

Public support for tax policies in COVID-19 times : evidence from Luxembourg

Olivera, Javier; Van Kerm, Philippe - In: International tax and public finance 29 (2022) 6, pp. 1395-1418

Persistent link: https://www.econbiz.de/10013541993