The October 2018 issue of International Tax & Public Finance has been released. Below are the table of contents. The working paper version of the Richard Bird essay was previously discussed on this blog here.
Optimal family taxation and income inequality
Patricia Apps, Ray Rees
A test of fiscal sustainability in the EU countries
Kyung-woo Lee, Jong-Hee Kim, Taeyoon Sung
Specific versus ad valorem taxes in the presence of cost and quality differences
Kuang-Cheng Andy Wang, Ping-Yao Chou, Wen-Jung Liang
Distributional and revenue effects of a tax shift from labor to property
Jörg Paetzold, Markus Tiefenbacher
Is capital back? The role of land ownership and savings behavior
Max Franks, David Klenert, Anselm Schultes
Optimal tax routing: network analysis of FDI diversion
Maarten van ‘t Riet, Arjan Lejour
Are global taxes feasible?
Richard M. Bird