Subjects -> PUBLIC ADMINISTRATION (Total: 294 journals)
    - MUNICIPAL GOVERNMENT (8 journals)
    - PUBLIC ADMINISTRATION (259 journals)
    - SECURITY (27 journals)

PUBLIC ADMINISTRATION (259 journals)                  1 2 | Last

Showing 1 - 200 of 357 Journals sorted alphabetically
Academy of Management Annals     Full-text available via subscription   (Followers: 76)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 3)
Acta Negócios     Open Access   (Followers: 1)
Acta Universitatis Danubius. Administratio     Open Access   (Followers: 2)
Administory. Zeitschrift für Verwaltungsgeschichte     Open Access   (Followers: 1)
Administração Pública e Gestão Social     Open Access  
Administración Pública y Sociedad     Open Access  
Administration     Open Access   (Followers: 11)
Administrative Sciences     Open Access   (Followers: 4)
Administrative Theory & Praxis     Full-text available via subscription   (Followers: 8)
African Journal of Governance and Development     Open Access   (Followers: 6)
Africa’s Public Service Delivery and Performance Review     Open Access   (Followers: 3)
AL-Qadisiyah Journal For Administrative and Economic sciences     Open Access   (Followers: 3)
American Review of Public Administration     Hybrid Journal   (Followers: 22)
AQ - Australian Quarterly     Full-text available via subscription  
Arbetsliv i omvandling     Open Access  
Asia Pacific Journal of Public Administration     Hybrid Journal   (Followers: 2)
ATA Journal of Legal Tax Research     Hybrid Journal   (Followers: 7)
Australian Social Work     Hybrid Journal   (Followers: 12)
BAR. Brazilian Administration Review     Open Access   (Followers: 2)
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cadernos Gestão Pública e Cidadania     Open Access  
Canadian Public Administration/Administration Publique Du Canada     Hybrid Journal   (Followers: 8)
Cities     Hybrid Journal   (Followers: 31)
Citizenship Studies     Hybrid Journal   (Followers: 9)
Clinical Social Work Journal     Hybrid Journal   (Followers: 32)
COEPTUM     Open Access  
Commonwealth Journal of Local Governance     Open Access   (Followers: 3)
Congress & the Presidency: A Journal of Capital Studies     Hybrid Journal   (Followers: 3)
Corrections : Policy, Practice and Research     Hybrid Journal   (Followers: 1)
CosmoGov : Jurnal Ilmu Pemerintahan     Open Access  
Critical Policy Studies     Hybrid Journal   (Followers: 15)
Cuadernos de Administración     Open Access  
Cuadernos de Relaciones Laborales     Open Access   (Followers: 1)
Cuadernos Latinoamericanos de Administración     Open Access  
Dhammathas Academic Journal     Open Access  
DiA : Public Administration Journal     Open Access   (Followers: 2)
Digital Government : Research and Practice     Open Access   (Followers: 3)
Documentos y Aportes en Administración Pública y Gestión Estatal     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
Economics and Public Policy Journal     Open Access  
Économie publique/Public economics     Open Access   (Followers: 2)
eJournal of eDemocracy and Open Government     Open Access   (Followers: 10)
eJournal of Public Affairs     Open Access   (Followers: 1)
Electronic Government, an International Journal     Hybrid Journal   (Followers: 18)
Electronic Journal of e-Government     Full-text available via subscription   (Followers: 4)
ESPAÇO PÚBLICO : Revista do Mestrado Profissional em Políticas Públicas da UFPE     Open Access  
Estado, Gobierno y Gestión Pública     Open Access  
Estudios de Administración     Open Access  
Éthique publique     Open Access   (Followers: 1)
Études rurales     Open Access   (Followers: 2)
EURE (Santiago) - Revista Latinoamericana de Estudios Urbano Regionales     Open Access  
European Journal of Government and Economics     Open Access   (Followers: 6)
European Journal of Social Work     Hybrid Journal   (Followers: 35)
European Policy Analysis     Hybrid Journal  
Evaluation     Hybrid Journal   (Followers: 20)
Evidence Base : A journal of evidence reviews in key policy areas     Open Access  
Federal Governance     Open Access   (Followers: 1)
FEU Academic Review     Open Access  
FOR Rivista per la formazione     Full-text available via subscription  
Frontiers in Public Health Services and Systems Research     Open Access   (Followers: 4)
Future Studies Research Journal : Trends and Strategies     Open Access   (Followers: 2)
Gaceta Sanitaria     Open Access   (Followers: 3)
Georgia Journal of Public Policy     Open Access   (Followers: 1)
Gestão Pública : Práticas e Desafios     Open Access  
Gestión y Política Pública     Open Access   (Followers: 2)
Gesundheitsökonomie & Qualitätsmanagement     Hybrid Journal   (Followers: 9)
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 64)
Governance Journal     Open Access   (Followers: 1)
Government and Opposition     Full-text available via subscription   (Followers: 26)
Government Information Quarterly     Hybrid Journal   (Followers: 31)
Government News     Full-text available via subscription   (Followers: 2)
Growth and Change     Hybrid Journal   (Followers: 6)
Headmark     Full-text available via subscription   (Followers: 2)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 28)
Human Service Organizations Management, Leadership and Governance     Hybrid Journal   (Followers: 25)
Icelandic Review of Politics and Administration     Open Access  
Ids Working Papers     Hybrid Journal  
IMIESA     Full-text available via subscription  
In Vestigium Ire     Open Access   (Followers: 1)
Indonesian Journal of Community Engagement     Open Access  
International Affairs and Global Strategy     Open Access   (Followers: 11)
International Journal of Community Well-Being     Hybrid Journal  
International Journal of Electronic Government Research     Full-text available via subscription   (Followers: 4)
International Journal of Environmental Policy and Decision Making     Hybrid Journal   (Followers: 3)
International Journal of Information Systems for Crisis Response and Management     Full-text available via subscription   (Followers: 4)
International Journal of Public Administration     Hybrid Journal   (Followers: 29)
International Journal of Public Sector Performance Management     Hybrid Journal   (Followers: 11)
International NGO Journal     Open Access   (Followers: 3)
International Review of Public Administration     Hybrid Journal   (Followers: 13)
International Review of Public Policy     Open Access  
International Tax and Public Finance     Hybrid Journal   (Followers: 10)
Investigación Administrativa     Open Access   (Followers: 1)
Iraqi Magazine for Administrative Scienes     Open Access   (Followers: 1)
JKAP (Jurnal Kebijakan dan Administrasi Publik)     Open Access  
Journal of Administrative and Management     Open Access  
Journal of APF Command and Staff College     Open Access   (Followers: 1)
Journal of Asian Public Policy     Hybrid Journal   (Followers: 2)
Journal of Chinese Governance     Hybrid Journal  
Journal of Community Practice     Hybrid Journal   (Followers: 10)
Journal of Comparative Policy Analysis : Research and Practice     Hybrid Journal   (Followers: 11)
Journal of Developing Areas     Full-text available via subscription   (Followers: 5)
Journal of Development and Administrative Studies     Open Access   (Followers: 2)
Journal of European Public Policy     Hybrid Journal   (Followers: 68)
Journal of Governance and Public Policy     Open Access   (Followers: 1)
Journal of Higher Education Outreach and Engagement     Open Access   (Followers: 12)
Journal of Management & Organization     Full-text available via subscription   (Followers: 355)
Journal of Management and Development Studies     Open Access   (Followers: 1)
Journal of Nursing Management     Hybrid Journal   (Followers: 26)
Journal of Organisational Transformation & Social Change     Hybrid Journal   (Followers: 8)
Journal of Park and Recreation Administration     Full-text available via subscription   (Followers: 2)
Journal of Policy Practice and Research     Hybrid Journal   (Followers: 3)
Journal of Public Administration     Full-text available via subscription   (Followers: 29)
Journal of Public Administration and Governance     Open Access   (Followers: 29)
Journal of Public Administration and Policy Research     Open Access   (Followers: 12)
Journal of Public Administration Research and Theory     Hybrid Journal   (Followers: 39)
Journal of Public Affairs Education     Hybrid Journal  
Journal of Public Finance and Public Choice     Hybrid Journal   (Followers: 1)
Journal of Science and Sustainable Development     Full-text available via subscription  
Journal of Social and Administrative Sciences     Open Access  
Journal of Social Studies     Open Access  
Journal of Social Work Education     Hybrid Journal   (Followers: 14)
Jurnal Ad'ministrare     Open Access  
Jurnal Administrasi Publik : Public Administration Journal     Open Access  
Jurnal Bina Praja : Journal of Home Affairs Governance     Open Access   (Followers: 1)
Jurnal Ilmiah Ilmu Administrasi Publik     Open Access   (Followers: 2)
Jurnal Kajian Pemerintah : Journal of Government, Social and Politics     Open Access   (Followers: 1)
Jurnal Niara     Open Access  
Jurnal Office     Open Access   (Followers: 6)
Just Policy: A Journal of Australian Social Policy     Full-text available via subscription   (Followers: 18)
Kwartalnik Prawa Podatkowego / Tax Law Quarterly     Open Access  
Law and Administration in Post-Soviet Europe     Open Access  
Law, Democracy & Development     Open Access   (Followers: 6)
Law, Innovation and Technology     Hybrid Journal   (Followers: 14)
Liinc em Revista     Open Access  
Local Government Studies     Hybrid Journal   (Followers: 15)
Macramè. Trame e ritagli dell’urbanistica     Open Access  
Middle East Law and Governance     Hybrid Journal   (Followers: 10)
Molung Educational Frontier     Open Access  
National Civic Review     Hybrid Journal  
NISPAcee Journal of Public Administration and Policy     Open Access   (Followers: 4)
Nordic Tax Journal     Open Access   (Followers: 3)
Organizações & Sociedade     Open Access  
Orientación y Sociedad : Revista Internacional e Interdisciplinaria de Orientación Vocacional Ocupacional     Open Access  
P3T : Journal of Public Policies and Territory     Open Access  
Parliaments, Estates and Representation     Hybrid Journal   (Followers: 5)
Perspectivas em Políticas Públicas     Open Access  
Perspectives on Public Management and Governance     Full-text available via subscription   (Followers: 1)
Philosophy & Public Policy Quarterly     Open Access   (Followers: 5)
PINISI Discretion Review     Open Access   (Followers: 14)
Pittsburgh Tax Review     Open Access   (Followers: 3)
PLOS Currents : Disasters     Open Access   (Followers: 6)
PLOS Currents : Outbreaks     Open Access   (Followers: 8)
Police Journal : Theory, Practice and Principles     Hybrid Journal   (Followers: 449)
Policy & Internet     Hybrid Journal   (Followers: 10)
Policy & Governance Review     Open Access   (Followers: 2)
Policy Sciences     Hybrid Journal   (Followers: 10)
Policy Studies     Hybrid Journal   (Followers: 14)
Policy Studies Journal     Hybrid Journal   (Followers: 9)
Politeia     Full-text available via subscription   (Followers: 1)
Política, Globalidad y Ciudadanía     Open Access   (Followers: 1)
Políticas Públicas     Open Access  
Politics and Governance     Open Access   (Followers: 8)
Politiques et Management Public     Open Access  
Poverty & Public Policy     Hybrid Journal   (Followers: 14)
Práticas de Administração Pública     Open Access  
Prawo Budżetowe Państwa i Samorządu     Open Access  
Prison Journal     Hybrid Journal   (Followers: 28)
Public Administration     Hybrid Journal   (Followers: 41)
Public Administration and Development     Hybrid Journal   (Followers: 19)
Public Administration Research     Open Access   (Followers: 1)
Public Administration Review     Hybrid Journal   (Followers: 55)
Public Choice     Hybrid Journal   (Followers: 26)
Public Governance Research     Open Access   (Followers: 1)
Public Infrastructure Bulletin     Open Access   (Followers: 3)
Public Inspiration     Open Access  
Public Organization Review     Hybrid Journal   (Followers: 5)
Public Personnel Management     Hybrid Journal   (Followers: 14)
Public Policy     Full-text available via subscription   (Followers: 17)
Public Policy and Administration     Hybrid Journal   (Followers: 23)
Public Policy And Administration     Open Access   (Followers: 21)
Public Policy and Administration Research     Open Access   (Followers: 24)
Public Sector     Full-text available via subscription   (Followers: 8)
Public Works Management & Policy     Hybrid Journal   (Followers: 8)
Publik (Jurnal Ilmu Administrasi)     Open Access   (Followers: 2)
PUBLIKA : Jurnal Ilmu Administrasi Publik     Open Access   (Followers: 1)
Publius: The Journal of Federalism     Hybrid Journal   (Followers: 7)
Pyramides     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access   (Followers: 1)
REAd : Revista eletrônica de administração     Open Access  
Regards sur l'économie allemande     Open Access  
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
rESPaldo : Revista Internacional en Administración de Oficinas y Educación Comercial     Open Access   (Followers: 1)
Retos de la Dirección     Open Access   (Followers: 1)
Reuna     Open Access  
Revista Brasileira de Administração Científica     Open Access  
Revista de Administração     Open Access  
Revista de Administração de Empresas     Open Access   (Followers: 1)
Revista de Administração Geral     Open Access  
Revista de Administração IMED     Open Access   (Followers: 1)

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Similar Journals
Journal Cover
International Tax and Public Finance
Journal Prestige (SJR): 0.71
Citation Impact (citeScore): 1
Number of Followers: 10  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1573-6970 - ISSN (Online) 0927-5940
Published by Springer-Verlag Homepage  [2626 journals]
  • Pigou in the 21st Century: a tribute on the occasion of the 100th
           anniversary of the publication of The Economics of Welfare
    • Abstract: Abstract The year 2020 marks the centennial of the publication of Arthur Cecil Pigou’s magnum opus The Economics of Welfare. Pigou’s pricing principles have had an enduring influence on the academic debate, with a widespread consensus having emerged among economists that Pigouvian taxes or subsidies are theoretically desirable, but politically infeasible. In this article, we revisit Pigou’s contribution and argue that this consensus is somewhat spurious, particularly in two ways: (1) Economists are too quick to ignore the theoretical problems and subtleties that Pigouvian pricing still faces; (2) The wholesale skepticism concerning the political viability of Pigouvian pricing is at odds with its recent practical achievements. These two points are made by, first, outlining the theoretical and political challenges that include uncertainty about the social cost of carbon, the unclear relationship between the cost–benefit and cost-effectiveness approaches, distributional concerns, fragmented ministerial responsibilities, an unstable tax base, commitment problems, lack of acceptance and trust between government and citizens as well as incomplete international cooperation. Secondly, we discuss the recent political success of Pigouvian pricing, as evidenced by the German government’s 2019 climate policy reform and the EU’s Green Deal. We conclude by presenting a research agenda for addressing the remaining barriers that need to be overcome to make Pigouvian pricing a common political practice.
      PubDate: 2021-01-19
       
  • Regional payroll tax cuts and individual wages: heterogeneous effects of
           worker ability and firm productivity
    • Abstract: Abstract This paper exploits a payroll tax reform in Norway and applies matched employer–employee register data on individual wages to study the incidence of payroll taxation. The contribution is to allow for heterogeneous wage effects of payroll tax cuts based on unobserved worker ability and firm productivity (measured by estimated worker and firm fixed effects, respectively). Using the difference-in-difference approach, the estimates show that on average, about 30% of the labor cost reduction is shifted to employees through higher wages and the degree of tax shifting increases gradually during the first 3 years after the reform. Among high-productivity firms, the degree of tax shifting is stable at 40–50% throughout the post-reform period. In low-productivity firms, none of the labor cost reduction is shifted to employees in the short term, but there is a delayed wage response in the medium term. On average, the wage effect of reduced payroll taxes is twice as large in high-productivity compared to low-productivity firms. The difference in wage response is mainly between firms, rather than between workers within firms, although low-ability workers in low-productivity firms miss out on the wage gain from the reduced labor costs. The analysis does not find any robust employment effect of the payroll tax cut, neither in low- nor in high-productivity firms.
      PubDate: 2021-01-18
       
  • Political competitiveness and the private–public structure of public
           expenditure: a model and empirics for the Indian States
    • Abstract: Abstract Studies of government size usually try to identify the factors that explain what parts of economic activity are brought within the public sector and what parts are left strictly in private hands. Modern governments are now so large that the question of what determines the private/public composition, or privateness, of public expenditure is of comparable importance for understanding the role of government in society. In this paper, we use a model of the composition of public budgets to uncover the importance of electoral competitiveness and other factors in the evolution of the privateness of public expenditure across the Indian states. These states vary widely in their socioeconomic characteristics while sharing a common political heritage based on parliamentary government. New measures of public expenditure on private targetable goods and of electoral competitiveness at the Indian state level accompany the paper along with a primer on Indian public finance accounting practices in an Online Appendix. The empirical analysis shows that the degree of privateness in India’s more developed states falls substantially with greater political competition and with rising incomes, while in the less developed states it responds more weakly to these key factors and in some cases even inversely.
      PubDate: 2021-01-15
       
  • Correction to: Avoiding taxes: banks’ use of internal debt
    • Abstract: The original version of this article contained a mistake in the table 4. The table 4 labelling is incorrect. The correct table 4 labelling for “Dep. var.” should read as follow: 1st column as IntLiab/TA and 2nd, 3rd, 4th column as IntNetDebt/TA, 5th column IntLiab/TA and 6th, 7th and 8th column as IntNetDebt/TA. The correct table 4 is given below.
      PubDate: 2021-01-09
       
  • Welfare effects of business taxation under default risk
    • Abstract: Abstract In this article, we use a stochastic model with a representative firm to study business tax policy under default risk. We will show that, for a given tax rate, tax revenue and welfare are crucially affected by default risk and its costs, as long as interest expenses are deductible. Thus, an evaluation made without accounting for default may be dramatically biased. Moreover, we show that the “debt bias” due to the tax treatment of debt finance causes a quite relevant deadweight loss.
      PubDate: 2021-01-07
       
  • Structural fund, endogenous move and commitment
    • Abstract: Abstract In this paper, we extend the study on combined tax and infrastructure competition by endogenizing the timing of decisions made by asymmetric countries. We consider how a structural fund affects the endogenous move decision and show that the poor country prefers to be a follower only when the production function is sufficiently concave. We also analyse the effect of the structural fund on total welfare and design a commitment game to ensure that the socially optimal outcome is achieved.
      PubDate: 2021-01-07
       
  • Optimal fiscal policies and market structures with monopolistic
           competition
    • Abstract: Abstract This paper develops a unified imperfectly competitive macroeconomic model, and uses it to analyze optimal fiscal policies in the presence of market imperfections. The salient feature of the model is that it is able to deal with three distinct types of market structure, including constant monopoly firms, endogenous monopoly firms and endogenous overhead costs. Several findings emerge from the analysis. First, the extent of production externalities will vary under the three distinct market structures, and in turn lead the government to implement different labor and capital tax policies to correct the different extents of the distortions. Second, the optimal ratio of government expenditure is determined solely by the extent of productive government spending if the number of firms is constant, while the optimal ratio is related to the internal increasing returns to scale and production specialization if the number of firms is determined endogenously. Finally, free entry in the competitive equilibrium may result in over entry or under entry, depending upon the relative degree between monopoly power and production specialization.
      PubDate: 2021-01-06
       
  • The impact of taxes on the extensive and intensive margins of FDI
    • Abstract: Abstract It is well documented that foreign investment inflows are deterred by host taxes. What is less clear, however, is the degree to which these aggregate changes are driven by firm choices at the extensive (whether to invest) or intensive (how much to invest) margins. Further, there is little evidence on the way in which these two margins are affected by firm and home-country characteristics. We contribute by examining firm-level cross-border investments during 2007–2015 into Europe from a broad group of home countries at both investment margins. Similar to the existing single-country studies, we find that taxes operate primarily on the extensive margin. Building on those results, we delve further and find significant variation across firms with small investors from high-tax home countries especially sensitive to host taxation.
      PubDate: 2021-01-04
       
  • Labor market frictions, capital, taxes and employment
    • Abstract: Abstract This paper studies the role of the tax on mobile capital in labor markets with matching frictions and the effects of such frictions on inefficiency of capital taxation. Firms acquire capital and create vacancies, and workers apply for firms. Due to matching frictions, vacancies may not be filled, and workers may not be employed. Firms’ investment in capital, wages and market tightness are determined in a way that a firm’s profit and a worker’s utility are jointly maximized. In addition, the return to capital net of the tax is equalized across jurisdictions, as capital moves between jurisdictions. An increase in the capital tax of a jurisdiction alters firms’ capital investment, wages and market tightness of the jurisdiction. In particular, it decreases employment and wages of the jurisdiction, providing an explanation for why policymakers of a jurisdiction provide incentives such as tax cuts for mobile capital. More capital increases the wages only when workers are employed and hence have higher incomes, decreasing the benefit of more capital for risk-averse workers and reducing the incentives of a jurisdiction to lower the tax and attract capital. The equilibrium capital tax thus may be too low or too high relative to the efficient level, and capital is taxed even with the head tax.
      PubDate: 2021-01-04
       
  • Voluntary provision of environmental offsets under monopolistic
           competition
    • Abstract: Abstract In a general equilibrium model where individuals voluntarily provide offsets which compensate for degradation of environmental quality by consuming differentiated goods produced by monopolistically competitive firms, this paper examines how the population size affects the equilibrium levels of offsets and net contributions. The results depend on the specification of the utility function. However, when environmental quality converges to a finite level, the offsets are independent of this specification in a large economy with many individuals. Offsets are positive in the large economy, and “carbon neutrality” holds: Net contributions are zero. The comparative statics of parameters are also analyzed.
      PubDate: 2021-01-04
       
  • Analyzing state government spending: balanced budget rules or
           forward-looking decisions'
    • Abstract: Abstract We analyze US state government spending behavior with a general intertemporal model allowing for asymmetry in balanced budget rules in a panel data setting. We find no strong evidence for forward-looking behavior in state spending; balanced budget rules are a significant constraint. States with budget rules imposing lighter restrictions are more likely to exhibit habit formation, while those with stricter rules demonstrate asymmetric responses to revenue changes. Evidence for a precautionary savings motive is limited. Balanced budget requirements trigger substantial pro-cyclical spending, possibly amplifying state economic volatility for states with tight fiscal rules, especially after revenue increases.
      PubDate: 2021-01-03
       
  • Multinational corporations and tax havens: evidence from
           country-by-country reporting
    • Abstract: Abstract A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data, a full sample of which has been released in December 2019 for the first time. With each of the data sets, we analyse the effective tax rates that US MNCs face in each country and the amount of profits they report. Using country-by-country reporting data, we have been able to establish that lower effective corporate tax rates are associated with higher levels of reported profits when compared with different indicators of real economic activity. This corresponds to the notion that MNCs often shift profits to countries with low effective tax rates—without also shifting substantive economic activity. Consequently, we identify the most important tax havens for US MNCs as countries with both low effective tax rates and high profits misaligned with economic activity.
      PubDate: 2021-01-03
       
  • Immigration and the pattern of public spending: evidence from OECD
           countries
    • Abstract: Abstract Using a panel of OECD countries, we show that immigration systematically alters the composition of public spending in the destination country. To mitigate bias from the endogenous sorting of immigrants, we use an IV estimation strategy. The instrument is constructed by estimating a bilateral migration model for 24 destination and 208 source countries. We find that the host country responds to the increase in immigrants by adjusting various expenditures, such as by reallocating resources from social welfare to national defense and public order. Our findings imply that (1) immigration affects policy outcomes in areas with a low ethnic or redistributive dimension and (2) immigration may have an insubstantial effect on the total size of government.
      PubDate: 2021-01-03
       
  • Elderly empowerment, fertility, and public pensions
    • Abstract: Abstract The economic role of elderly people is underestimated in the context of the debate on pension reforms. This is because, as healthy life expectancy increases, the elderly become more active not only in the labor market but also in household production. Using a three-period overlapping-generations model in which grandparents allocate time between labor and informal childcare (“grandparenting”), we analyze the interaction among grandparenting, fertility, elderly labor, and public pensions. We obtain two analytical results. First, increasing the pension contribution rate increases grandparenting. Second, elderly labor force participation rates are negatively (positively) related to the fertility rates among countries with small (large) public pensions. The nonlinear relationship between elderly labor and fertility is empirically supported.
      PubDate: 2021-01-02
       
  • Profit-splitting rules and the taxation of multinational digital platforms
    • Abstract: Abstract This paper analyzes the strategy of a monopolistic digital platform serving users from two jurisdictions with different corporate tax rates. We consider two profit-splitting rules, Separate Accounting and Formula Apportionment based on the number of users in the two jurisdictions. We show that, even in the absence of transfer pricing, the platform shifts profit from the high-tax to the low-tax jurisdiction exploiting network externalities under Separate Accounting and manipulating the apportionment key under Formula Apportionment. In order to shift profit, the platform distorts prices and quantities. Under Separate Accounting, the direction of the distortions depends on the sign of the externalities. We use a numerical simulation to show that the ranking of fiscal revenues under the two regimes differs in the two jurisdictions: The high-tax jurisdiction prefers Separate Accounting to Formula Apportionment, whereas the low-tax jurisdiction prefers Formula Apportionment to Separate Accounting.
      PubDate: 2021-01-02
       
  • Withholding tax rates on dividends: symmetries versus asymmetries or
           single- versus multi-rated double tax treaties
    • Abstract: Abstract Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric (single-rated) and 59% are asymmetric (multi-rated), i.e., they prescribe different dividend withholding tax rates depending on the foreign investor’s ownership fraction. The paper investigates the reasons for this phenomenon, namely why some countries in their DTTs prefer homogenous withholding tax rates over separate rates for participation and portfolio dividends. In a theoretical model, I demonstrate why home countries may have an interest in a high withholding tax rate in the host country, even though they do not receive the revenue from this tax. Further, I find confirming evidence that a reason for having multi-rated withholding taxes on dividends is an existing spatial dependence on the rates of the countries’ peers that may be a driving factor for setting multi-rated taxes. Finally, I confirm that the spread itself (i.e., the difference between the portfolio and participation dividends negotiated in the tax treaty) is also affected by the peer countries.
      PubDate: 2020-12-20
       
  • A comprehensive approach to intergovernmental grants’ tactical
           allocation. Theory and estimation guidelines
    • Abstract: Abstract Political economy literature highlights the tactical use of intergovernmental grants for electoral purposes; however, it provides different mechanisms and explanations behind these patterns. In this paper, we propose a model that includes 3 branches of the literature in order to provide a comprehensive explanation behind the tactical allocation by central governments. We identify 3 key parameters that shape the tactical allocation of grants: the electoral rule, the relative importance of the objective of the central government with respect to the local government, and the extent to which citizens attribute local expenditure to the direct action of the local government vs the central government (local political appropriability). In addition, our model also provides a guideline for designing and interpreting empirical results on the tactical allocation of grants distribution.
      PubDate: 2020-12-07
       
  • Minimum wage competition
    • Abstract: Abstract This paper shows that increased factor mobility might cause the “race to the top” in minimum wage settings, contrary to what other studies have suggested. By focusing on geographical labor mobility, we propose a minimum wage competition model and show that minimum wage rates may increase after a significant increase in mobility because it allows each government to less internalize the negative effect of the minimum wage increase. This result is consistent with the data on European countries from the period of EU’s massive enlargement. We also show that minimum wage rates respond positively to increased geographical mobility when (1) mobile workers face significantly worse labor market conditions, (2) the concerns of economic efficiency are small, and (3) the share of mobile workers is relatively small. The model also yields a normative implication that coordination in setting minimum wages is needed to achieve a desirable outcome.
      PubDate: 2020-12-01
       
  • Name and shame' Evidence from the European Union tax haven blacklist
    • Abstract: Abstract I study publication of the European Union (EU) tax haven blacklist on December 5, 2017, to examine whether and how the use of recognized tax havens affects firm value. I find that the tax haven naming and shaming by the EU was associated with a negative stock price reaction of firms with tax haven subsidiaries. Overall, publication of the blacklist erased $56 billion in market capitalization among the implicated firms. The largest reaction was for those tax havens, for which it was not foreseeable that they would be included in the blacklist. Retail firms experienced a larger decrease in share price than firms in other industries, which is consistent with a potential consumer backlash. Also more tax-aggressive firms faced more negative returns, which suggests that investors expect firms might be audited or fined for past or overly aggressive tax avoidance. The negative reaction was less pronounced in countries with low levels of investor protection and weakly governed firms with substantial conflicts of interest between principals and shareholders. This is consistent with increased scrutiny and potential for countermeasures associated with the blacklist, which reduce opportunities for managerial wealth diversion.
      PubDate: 2020-12-01
       
  • Expected effects of the US tax reform on other countries: global and local
           survey evidence
    • Abstract: Abstract The Tax Cuts and Jobs Act constitutes the largest change to the US tax system since the 1980s and thoroughly alters the way in which multinational companies are taxed. Current assessments on the reform’s international impact vary widely. This article sheds light on the tax reform’s expected effects on other countries. We first use representative German business survey data to analyze the impact of the reform on German firms. Many firms with substantial US revenues or capacities in the USA intend to expand US investment in response to the reform, in particular large firms and manufacturing companies. The effects on investment in Germany are ambiguous: While some firms substitute between investment locations, others expand in both countries. We subsequently extend our analysis to a global level using worldwide survey data. The results suggest a negative impact on tax revenues and investment in countries with close economic ties to the USA.
      PubDate: 2020-08-11
       
 
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