International Tax and Public Finance

ITAX is delighted to announce that the ITAX Best Ph.D. Student Paper Award at the @IIPF_org 2026 congress was split between 2 excellent winners: Thomas Lloyd and Jonathan Msoni! Congratulations to the winners!

The 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.

Fiscal 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.

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.

Tax 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.

During 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.

Does 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.

Tax 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.

Simulations 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

Uganda’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.

In 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.

Bastani'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.

ITAX is delighted to announce that the ITAX Best Ph.D. Student Paper Award at the #IIPF2025 congress went to @EvaDavoine (UC Berkeley) for her paper on "The Political Costs of Taxation" coauthored with Joseph Enguehard and Igor Kolesnikov. Congratulations Eva!!!

Congratulations to Binzhen Wu for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!