International Tax and Public Finance
@ITAXjournal
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ITAX serves as an outlet for first-rate original research on both theoretical and empirical aspects of fiscal policy.
Joined August 2020
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.
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Recently published in @ITAXjournal "Characteristics and responses of winners in the Greek tax lottery" by Panayiotis Nicolaides Available at:
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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
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Recently published in @ITAXjournal "The impact of a European unemployment benefit scheme on labour supply and income distribution" by Mathieu Lefebvre & Agathe Simon Available at:
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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.
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Recently published in @ITAXjournal "Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda" by @MariaJouste , Tina Kaidu Barugahara, Joseph Ayo Okello, @PirttilaJukka & Pia Rattenhuber Available at:
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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.
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Recently published in @ITAXjournal "Digitalization of tax collection and enterprises’ social security compliance" by Changlin Yu & Yanming Li Available at:
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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.
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Recently published in @ITAXjournal "The marginal value of public funds: a brief guide and application to tax policy" by Spencer Bastani @spencerbastani Available at:
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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!!!
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Honored to join @ITAXjournal as a new Associate Editor. Looking forward to contributing to the journal and engaging with the latest research in the field.
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Congratulations to Binzhen Wu for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Matthew Weinzierl for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Caroline Weber for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Daniel Waldenström @daniwaldenstrom for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Arthur Seibold for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Marko Runkel for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Johanna Rickne @johannarickne for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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Congratulations to Abigail Payne for being appointed as an @ITAXjournal associate editor. We are delighted to have them on our team!
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