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International Tax and Public Finance Volume 20, Issue 3, June 2013

Volume 20, Issue 3, June 2013

ISSN: 0927-5940 (Print) 1573-6970 (Online)

In this issue (9 articles)

  1. EditorialNotes

    Climate change: fiscal and international trade issues—introduction

    Thiess Buettner, Christos Kotsogiannis Pages 357-359
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  2. No Access

    OriginalPaper

    First-and second-best allocations under economic and environmental uncertainty

    Konstantinos Angelopoulos, George Economides… Pages 360-380
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    International trade and climate change

    Xiao Chen, Alan Woodland Pages 381-413
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    Limited computational ability and social security

    Frank N. Caliendo, T. Scott Findley Pages 414-433
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  5. OriginalPaper

    Tax competition leading to strict environmental policy

    Cees Withagen, Alex Halsema Pages 434-449
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    OriginalPaper

    Tobin meets Oates: solidarity and the optimal fiscal federal structure

    Xavier Calsamiglia, Teresa Garcia-Milà… Pages 450-473
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    OriginalPaper

    Further analysis on leadership in tax competition: the role of capital ownership

    Hikaru Ogawa Pages 474-484
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    OriginalPaper

    On the design of an optimal non-linear tax/pension system with habit formation

    Matti Tuomala, Sanna Tenhunen Pages 485-512
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  9. No Access

    OriginalPaper

    Investment impact of tax loss treatment—empirical insights from a panel of multinationals

    Daniel Dreßler, Michael Overesch Pages 513-543
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