INTERNATIONAL TAX AND PUBLIC FINANCE

中文简介

国际税收和公共财政是一流的原始研究的出口，在理论和经验方面的财政政策，广泛解释为包括支出和融资政策。特别强调的是开放经济，或者更广泛地说，跨司法管辖区的问题:跨司法管辖区政策的相互作用以及这些政策对经济(和政治经济)结果的影响。但是，这种国际/司法管辖间的重点并不是唯一的:也欢迎在公共财政的任何领域作出高质量的贡献(例如，单一国家的税务改革分析)。国际税收和公共财政的一个特点是包括一个特别部门- -政策观察- -讨论当前的政策问题或审查一些最近的事态发展。促进学术工作和政策实践之间的交流有许多目的——研究人员需要知道政策的优先次序，决策者需要吸收学术研究的成果。政策观察提供了一个论坛，在其中可以进行这样的讨论。官方引证为:国际税收公共财政

英文简介

International Tax and Public Finance serves as an outlet for first-rate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. A special emphasis is on open economy or, more generally, interjurisdictional issues: the interaction of policies across jurisdictions and the effects of those policies on economic (and political economy) outcomes. This international/interjurisdictional focus is not, however, an exclusive one: high quality contributions in any area of public finance (e.g., single-country tax reform analysis) will also be welcome. A feature of International Tax and Public Finance is the inclusion of a special section—Policy Watch—discussing a current policy issue or reviewing some recent developments. Facilitating communication between academic work and policy practice serves many purposes—researchers need to know policy priorities and policy-makers need to absorb the products of academic research. Policy Watch provides a forum within which such discussions can take place.Officially cited as: Int Tax Public Finance