INTERNATIONAL TAX AND PUBLIC FINANCE

Scope & Guideline

Innovating perspectives on tax systems and public finance.

Introduction

Delve into the academic richness of INTERNATIONAL TAX AND PUBLIC FINANCE with our guidelines, detailing its aims and scope. Our resource identifies emerging and trending topics paving the way for new academic progress. We also provide insights into declining or waning topics, helping you stay informed about changing research landscapes. Evaluate highly cited topics and recent publications within these guidelines to align your work with influential scholarly trends.
LanguageEnglish
ISSN0927-5940
PublisherSPRINGER
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1994 to 2024
AbbreviationINT TAX PUBLIC FINAN / Int. Tax Public Financ.
Frequency6 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressVAN GODEWIJCKSTRAAT 30, 3311 GZ DORDRECHT, NETHERLANDS

Aims and Scopes

The journal 'International Tax and Public Finance' is dedicated to advancing the understanding of taxation and public finance within a global context. It encompasses a diverse range of topics that explore the intersections of tax policy, public goods provision, and economic outcomes.
  1. Tax Policy and Administration:
    Focuses on the design, implementation, and effects of tax policies across different jurisdictions, examining how these policies influence economic behavior and public revenue.
  2. Public Finance and Economic Outcomes:
    Analyzes the relationship between public finance mechanisms and their impact on economic growth, income distribution, and social welfare.
  3. Behavioral Public Finance:
    Explores the behavioral aspects of taxation and public finance, including how individuals and entities respond to tax incentives and compliance mechanisms.
  4. International and Comparative Taxation:
    Investigates international tax issues, including tax competition, avoidance strategies, and the harmonization of tax systems, particularly in the context of multinational corporations.
  5. Environmental Taxation and Policy:
    Examines the role of taxation in addressing environmental challenges, focusing on how taxes can be used to promote sustainability and mitigate negative externalities.
  6. Fiscal Policy and Economic Stability:
    Studies the role of fiscal policy in promoting economic stability, including the effects of government spending and taxation on macroeconomic indicators.
  7. Social Equity and Taxation:
    Investigates how tax systems can be designed to promote social equity, including the distributional effects of tax policies and their implications for income inequality.
Recent publications in the journal indicate a shift towards emerging themes that reflect the current challenges and opportunities in taxation and public finance. These trends highlight the evolving nature of research in response to global economic changes.
  1. Digital Taxation and E-Commerce:
    With the rise of digital economies, there is an increasing focus on taxation related to digital goods and services, including efforts to address tax avoidance by multinational tech companies.
  2. Behavioral Insights in Taxation:
    Research is increasingly incorporating behavioral economics to understand taxpayer behavior, compliance, and the effectiveness of tax policies, suggesting a growing interest in psychological factors influencing economic decisions.
  3. Environmental and Green Taxation:
    There is a notable rise in studies exploring the intersection of taxation and environmental sustainability, particularly how tax policies can incentivize green practices and combat climate change.
  4. Impact of COVID-19 on Tax Policies:
    The pandemic has prompted a surge in research analyzing the fiscal responses to COVID-19, including the effectiveness of emergency tax measures and their long-term implications for public finance.
  5. Inequality and Taxation:
    An emerging focus on the relationship between taxation and economic inequality is evident, with research exploring how tax policies can address disparities and promote social equity.

Declining or Waning

While the journal has consistently focused on various aspects of taxation and public finance, certain themes appear to be declining in prominence. This shift may reflect changes in the global economic landscape or evolving research interests among scholars.
  1. Traditional Corporate Taxation:
    There has been a noticeable decrease in publications solely focused on traditional corporate tax structures, possibly due to the growing interest in international tax reforms and digital taxation.
  2. Local Government Finance:
    Research specifically on local government finance appears to be waning, as more attention is directed towards broader fiscal policies and their macroeconomic implications.
  3. Tax Compliance Mechanisms:
    While compliance remains a key theme, studies specifically dedicated to traditional compliance mechanisms are becoming less frequent, overshadowed by innovative approaches to behavioral finance.
  4. Historical Tax Analysis:
    Research focusing on historical perspectives of taxation seems to be declining, as contemporary issues and real-time case studies take precedence in the current economic context.

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