The elasticity of taxable income (ETI) has been a central concept in the empirical public finance literature for the last 20 years. Precise information on the ETI is potentially very relevant for the design of tax policy as it is, under certain circumstances, a 'sufficient statistic' for...

The aim of IIPF Schools is to provide a forum in which new researchers can meet to learn about and discuss issues at the forefront of academic research in specific fields of public finance. Each School will be convened by leading and experienced researchers in the relevant field. New researchers...

Papers on all fields of public finance are welcome. The particular focus of the 2015 annual conference will be on European tax policy, including, (but not restricted to), research on: - Tax competition, tax base erosion, and profit shifting - European tax harmonisation - Analysis of tax...