The Flemish government implemented in 2007 an in-work tax credit in order to increase theemployment rate and to make working financially more attractive. This paper investigates howtotal labour supply changes and checks if the cost reductions due to these behavioral reactionsare large enough to...

As the COVID-19 pandemic has shaped public policies and government finances, it has also influenced the topics that public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress featured papers that were submitted prior to the start of the...

This paper examines changes in the allocation of public funds between production related public goods (PRPGs) and labour augmenting public goods (LAPGs) once elected village leaders replaced an appointment system. We derive a two-period theoretical model in which the interest of appointed...