國際稅收和公共財政是一流的原始研究的出口，在理論和經(jīng)驗(yàn)方面的財政政策，廣泛解釋為包括支出和融資政策。特別強(qiáng)調(diào)的是開放經(jīng)濟(jì)，或者更廣泛地說，跨司法管轄區(qū)的問題:跨司法管轄區(qū)政策的相互作用以及這些政策對經(jīng)濟(jì)(和政治經(jīng)濟(jì))結(jié)果的影響。但是，這種國際/司法管轄間的重點(diǎn)并不是唯一的:也歡迎在公共財政的任何領(lǐng)域作出高質(zhì)量的貢獻(xiàn)(例如，單一國家的稅務(wù)改革分析)。國際稅收和公共財政的一個特點(diǎn)是包括一個特別部門- -政策觀察- -討論當(dāng)前的政策問題或?qū)彶橐恍┳罱氖聭B(tài)發(fā)展。促進(jìn)學(xué)術(shù)工作和政策實(shí)踐之間的交流有許多目的——研究人員需要知道政策的優(yōu)先次序，決策者需要吸收學(xué)術(shù)研究的成果。政策觀察提供了一個論壇，在其中可以進(jìn)行這樣的討論。官方引證為:國際稅收公共財政

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