FinanzArchiv: Public Finance Analysis

1999 - 2009

Edited by Bernd Genser, Harry Huizinga and Alfons Weichenrieder

from Mohr Siebeck, Tübingen
Series data maintained by Thomas Wolpert ().

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Volume 65, issue 3, 2009

On the Dynamics of Unemployment and Labor Tax Progression: The Case of Italy 1974-1995 pp. 271-296

Daniela Sonedda

The Role of Firm Ownership in Tax Competition pp. 297-312

Ferdinand Mittermaier

Time Use and Food Taxation in Spain pp. 313-334

Javier Ferri, María Luisa Moltó and Ezequiel Uriel

An Experimental Study on the Gap between Willingness to Pay and Willingness to Donate for Green Electricity pp. 335-357

Roland Menges and Stefan Traub

Fairness of Public Pensions and Old-Age Poverty pp. 358-380

Friedrich Breyer and Stefan Hupfeld

Volume 65, issue 2, 2009

Editorial Note pp. ii-ii

Bernd Gemser and Georg Siebeck

Business Taxation and Venture-Capital-Financed Innovation pp. 141-161

Jean-François Tremblay

On the Economics of Contribution Evasion pp. 162-177

Florian Baumann, Tim Friehe and Marcus Jansen

Public Funding of Higher Education when Students and Skilled Workers are Mobile pp. 178-199

Thomas Lange

Myopic or Constrained by Balanced-Budget Rules? The Intertemporal Spending Behavior of Norwegian Local Governments pp. 200-219

Lars-Erik Borge and Per Tovmo

Pareto-Improving Unemployment Policies pp. 220-245

Jörg Lingens and Klaus Wälde

Using Panel Data to Test for Fiscal Sustainability within the European Union pp. 246-269

Silika Prohl and Joakim Westerlund

Volume 65, issue 1, 2009

Envy, Inequity Aversion, and Optimal Income Taxation pp. 1-20

Kangsik Choi

Unemployment Benefits as a Means for Optimal Redistribution pp. 21-36

Per Engström

Heterogeneous Individuals and the Optimal Level of Higher Education pp. 37-50

Ryuhei Okumura and Dapeng Cai

Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure pp. 51-72

Erkki Koskela and Ronnie Schöb

Higher Tax Rates on Labor? Evidence from German Panel Data pp. 73-92

Martin Weiss

Tobacco Tax Structure and Smuggling pp. 93-104

Sophia Delipalla

Health Effects, Tax Deductions for Medical Expenditure, and the Double Dividend pp. 105-121

Hiroaki Yamagami

Equalization Transfers, Fiscal Decentralization, and Economic Growth pp. 122-140

Hikaru Ogawa and Sayaka Yakita

Volume 64, issue 4, 2008

Fiscal and Monetary Policy in an Endogenous Growth Model with Public Capital pp. 403-421

Toshiki Tamai

Optimal Federal Taxes with Public Inputs pp. 422-433

Diego Martínez

Local Governments in the Wake of Demographic Change: Evidence from German Municipalities pp. 434-457

Benny Geys, Friedrich Heinemann and Alexander Kalb

Strategic Commitment and International Mixed Competition with Domestic State-owned and Foreign Labor-managed Firms pp. 458-472

Kazuhiro Ohnishi

Fiscal Policy in Action - Editorial Note pp. 473-475

Bernd Genser and Sijbren Cnossen

Restraining the Golden Weed: Taxation and Regulation of Tobacco pp. 476-507

Stephen Smith

Do Drinkers Pay Their Way in the European Union? pp. 508-539

Sijbren Cnossen

Gambling Policy in the European Union: Too Many Losers? pp. 540-569

David Forrest

Volume 64, issue 3, 2008

The Effects of Differential Taxation on Managerial Effort and Risk Taking pp. 273-310

Rainer Niemann

Taxing Risky Capital Income - A Commodity Taxation Approach pp. 311-333

Dirk Schindler

Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate pp. 334-351

Marc Steffen Rapp and Bernhard Schwetzler

Economic Integration and Strategic Privatization in an International Mixed Oligopoly pp. 352-363

Lihua Han and Hikaru Ogawa

Why Do Scandinavian Governments Employ So Many and the United States Government So Few? pp. 364-379

Michael Lundholm and Hans Wijkander

Making Work Pay for the Elderly Unemployed - Evaluating Alternative Policy Reforms for Germany pp. 380-402

Peter Haan and Viktor Steiner

Volume 64, issue 2, 2008

Commemorating Richard Musgrave (1910-2007) pp. 145-170

Anthony B. Atkinson, Sijbren Cnossen, Helen F. Ladd, Peter Mieszkowski, Pierre Pestieau and Paul A. Samuelson

Tax-Favored Retirement Accounts: Are they Efficient in Increasing Savings and Growth? pp. 171-198

Hans Fehr, Christian Habermann and Fabian Kindermann

Immigration in a Segmented Labor Market: The Effects on Welfare pp. 199-217

Javier Vázquez Grenno

Taxation and Heterogeneous Preferences pp. 218-244

Sören Blomquist and Vidar Christiansen

Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis pp. 245-272

Frank M. Fossen and Stefan Bach

Volume 64, issue 1, 2008

Longevity, Health Spending, and Pay-as-you-Go Pensions pp. 1-18

Pierre Pestieau, Gregory Ponthiere and Motohiro Sato

Optimal Nonlinear Taxation in an Overlapping-Generations Setting with Money as an Asset pp. 19-32

Akira Yakita

Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination pp. 33-62

Sven Wehke

Energy-Tax Reform with Vertical Tax Externalities pp. 63-86

Bert Saveyn and Stef Proost

A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000 pp. 87-114

Francesca Gastaldi, Paolo Liberati and Chiara Rapallini

Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare? pp. 115-142

Viktor Steiner and Katharina Wrohlich

Volume 63, issue 4, 2007

EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital is Mobile pp. 457-476

Robert Fenge and Matthias Wrede

Voting, Wealth Heterogeneity, and Endogenous Labor Supply pp. 477-497

Chetan Ghate

Optimal Taxation of Married Couples with Household Production pp. 498-518

Henrik Jacobsen Kleven and Claus Thustrup Kreiner

Sustainable Social Spending and Stagnant Public Services: Baumol's Cost Disease Revisited pp. 519-547

Frederick (Rick) van der Ploeg

Redistributional Preference in Environmental Policy pp. 548-562

Udo Ebert

A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor pp. 563-582

Christina Elschner and Robert Schwager

Differential Taxation and Corporate Futures-Hedging pp. 583-590

Jack E. Wahl and Udo Broll

Germany's Company Tax Reform Act of 2008 pp. 591-612

Stefan Homburg

Volume 63, issue 3, 2007

Cost-Benefit Analysis of Presumptive Taxation pp. 311-326

Shlomo Yitzhaki

Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax pp. 327-349

Janet Holtzblatt

How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine pp. 350-373

James Alm, Pablo Saavedra and Edward Sennoga

Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax pp. 374-395

John W. Diamond and George R. Zodrow

From Income Tax to Consumption Tax?. The Case of Jamaica pp. 396-414

Roy W. Bahl and Sally Wallace

Using Human-Capital Theory to Establish a Potential-Income Tax pp. 415-435

Dagney Faulk, Jorge Martinez-Vazquez and Sally Wallace

Moving Towards Dual Income Taxation in Europe pp. 436-456

Bernd Genser and Andreas Reutter

Volume 63, issue 2, 2007

Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms pp. 163-185

Keiichi Kubota and Hitoshi Takehara

Does Mobility Undermine Income Redistribution? A Political-Support Approach to Redistribution in a Federation pp. 186-210

Kangoh Lee

The Different Extent of Privatization Proceeds in OECD Countries: A Preliminary Explanation Using a Public-Choice Approach pp. 211-243

Ansgar Belke, Frank Baumgärtner, Friedrich Georg Schneider and Ralph Setzer

The Composition of the Government Budget and the Dynamics of Public Debt pp. 244-263

Walpurga Köhler-Töglhofer and Martin Zagler

Fiscal Competition and the Composition of Public Spending: Theory and Evidence pp. 264-277

Rainald Borck, Marco Caliendo and Viktor Steiner

An Alternative Algorithm for Identifying Free Riders Based on a No-Free-Rider Nash Equilibrium pp. 278-284

Ratna K. Shrestha and Kwang Soo Cheong

Consumption-based Direct Taxes: A Guided Tour of the Amusement Park pp. 285-307

Charles E. McLure and George R. Zodrow

Volume 63, issue 1, 2007

Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education pp. 1-32

Bas Jacobs and Sweder van Wijnbergen

Strategic Taxation on Mobile Capital with Spillover Externality pp. 33-45

Hikaru Ogawa

Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note pp. 46-53

Luis H. R. Alvarez and Erkki Koskela

Capital Accumulation, Welfare, and the Emergence of Pension-Fund Activism pp. 54-82

Pascal Belan, Philippe Michel and Bertrand Wigniolle

Volatility of Social Security Wealth: Political Risks of Benefit-Rule Changes in Germany pp. 83-106

Christoph Borgmann and Matthias Heidler

Saving and Retirement Decisions with Pension Risk pp. 107-132

Andreas Wagener

Environmental Tax Reform, Economic Growth, and Unemployment in an OLG Economy pp. 133-161

Tetsuo Ono