itaxjournal.bsky.social @itaxjournal.bsky.social · 15/01/2026The 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 15/01/2026Recently 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/eZfQlrdcu.beSafely opening Pandora’s box: a guide for researchers working with leaked data 174
itaxjournal.bsky.social @itaxjournal.bsky.social · 14/01/2026Fiscal 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 14/01/2026Recently 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/eY6JWrdcu.beClient Challenge 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 13/01/2026 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. 021
itaxjournal.bsky.social @itaxjournal.bsky.social · 13/01/2026Recently 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/eYVQmrdcu.beClient Challenge 111
itaxjournal.bsky.social @itaxjournal.bsky.social · 12/01/2026Tax 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 12/01/2026Recently 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/eYKVHrdcu.beClient Challenge 122
itaxjournal.bsky.social @itaxjournal.bsky.social · 09/01/2026During 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 09/01/2026Recently 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/eYmdRrdcu.beClient Challenge 111
itaxjournal.bsky.social @itaxjournal.bsky.social · 08/01/2026Does 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 08/01/2026Recently 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/eYdMerdcu.beClient Challenge 110
itaxjournal.bsky.social @itaxjournal.bsky.social · 03/10/2025Tax 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 03/10/2025Recently published in @itaxjournal.bsky.social "Characteristics and responses of winners in the Greek tax lottery" by Panayiotis Nicolaides Available at: rdcu.be/eJnj8rdcu.beCharacteristics and responses of winners in the Greek tax lottery 120
itaxjournal.bsky.social @itaxjournal.bsky.social · 02/10/2025Simulations 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 02/10/2025Recently 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/eJaAZrdcu.beThe impact of a European unemployment benefit scheme on labour supply and income distribution 141
itaxjournal.bsky.social @itaxjournal.bsky.social · 01/10/2025Uganda’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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 01/10/2025Recently published in @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/eI3rMrdcu.beTaxpayer response to greater progressivity: evidence from personal income tax reform in Uganda 120
itaxjournal.bsky.social @itaxjournal.bsky.social · 01/10/2025In 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 01/10/2025Recently published in @itaxjournal.bsky.social "Digitalization of tax collection and enterprises’ social security compliance" by Changlin Yu & Yanming Li Available at: rdcu.be/eITitrdcu.beDigitalization of tax collection and enterprises’ social security compliance 110
itaxjournal.bsky.social @itaxjournal.bsky.social · 26/09/2025Bastani'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. 010
itaxjournal.bsky.social @itaxjournal.bsky.social · 26/09/2025Recently 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/eIl3erdcu.beThe marginal value of public funds: a brief guide and application to tax policy 110
itaxjournal.bsky.social @itaxjournal.bsky.social · 08/07/2025Wealth 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 08/07/2025Recently published in @itaxjournal.bsky.social "Wealth survey calibration using income tax data" by Daniel Kolář Available at: rdcu.be/evkMurdcu.beWealth survey calibration using income tax data 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 02/07/2025Donald 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 02/07/2025Recently published in @itaxjournal.bsky.social "Residual profit splitting: a theory-based approach to tax multinationals" by Wolfram F. Richter Available at: rdcu.be/euxadrdcu.beResidual profit splitting: a theory-based approach to tax multinationals 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 01/07/2025Pillar 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 01/07/2025Recently 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/eujVDrdcu.beTax revenue from Pillar One Amount A: country-by-country estimates 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 30/06/2025We show how marital sorting in Switzerland offsets parts of the tax system’s redistributive effect - intensifying income inequality. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 30/06/2025Recently 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/et416rdcu.beTax redistribution offset? Effect of marital choices on income inequality 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 26/06/2025Many 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 26/06/2025Recently published in @itaxjournal.bsky.social "Taxation and multi-sided platforms: a review" by Hans Jarle Kind & Guttorm Schjelderup Available at: rdcu.be/etAL5rdcu.beTaxation and multi-sided platforms: a review 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 24/06/2025What 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 24/06/2025Recently 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/eteVDrdcu.beA randomized intervention to gauge preferred tax rates and progressivity 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 14/04/2025This 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. 010
itaxjournal.bsky.social @itaxjournal.bsky.social · 14/04/2025Recently published in @itaxjournal.bsky.social "Tax planning and investment responses to dividend taxation" by Aliisa Koivisto Available at: rdcu.be/ehI4Yrdcu.beTax planning and investment responses to dividend taxation 120
itaxjournal.bsky.social @itaxjournal.bsky.social · 11/04/2025We 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 11/04/2025Recently published in @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/ehob8rdcu.beIntegrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 10/04/2025Mandatory electronic cash registers (ECR) in Sweden raised reported revenues by 4%, but the effect faded within months—firms adapted quickly to continue underreporting. #TaxCompliance #ECR 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 10/04/2025Recently 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/ehfwUrdcu.beEffects of electronic cash registers on reported revenue 110
itaxjournal.bsky.social @itaxjournal.bsky.social · 08/04/2025#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. 010
itaxjournal.bsky.social @itaxjournal.bsky.social · 08/04/2025Recently 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/egWr2rdcu.beEvidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations 101
itaxjournal.bsky.social @itaxjournal.bsky.social · 02/04/2025📢ITAX is now accepting short papers! Check out the details here: link.springer.com/collections/... We look forward to your submissions.link.springer.comShort PapersInternational Tax and Public Finance is now accepting short papers! Short paper submissions should not exceed 6,000 words, exclusive of references, and may ... 021
itaxjournal.bsky.social @itaxjournal.bsky.social · 04/03/2025Can 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. 013
itaxjournal.bsky.social @itaxjournal.bsky.social · 04/03/2025Recently 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/ecb4wrdcu.beTeach to comply? Evidence from a taxpayer education program in Rwanda 110
itaxjournal.bsky.social @itaxjournal.bsky.social · 28/02/2025CbCR 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. 000
itaxjournal.bsky.social @itaxjournal.bsky.social · 28/02/2025Recently published in @itaxjournal.bsky.social : "Regulatory avoidance responses to private Country-by-Country Reporting" by Felix Hugger Available at: rdcu.be/ebBt2rdcu.beRegulatory avoidance responses to private Country-by-Country Reporting 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 25/02/2025Multinational 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. 010
itaxjournal.bsky.social @itaxjournal.bsky.social · 25/02/2025Recently published in @itaxjournal.bsky.social : "Attractive target for tax avoidance: trade liberalization and entry mode" by Hirofumi Okoshi Available at: rdcu.be/ebgIXrdcu.beAttractive target for tax avoidance: trade liberalization and entry mode 100
itaxjournal.bsky.social @itaxjournal.bsky.social · 20/02/2025The 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! 031
