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FinanzArchiv: Public Finance Analysis

1999 - 2020

Current editor(s): Alfons Weichenrieder, Ronnie Schöb and Jean-François Tremblay

From Mohr Siebeck, Tübingen
Bibliographic data for series maintained by Thomas Wolpert ().

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2020, volume 76, issue 2

The Role of Leasing in the Effectiveness of Corporate Tax Policy: Evidence from the 2002 Bonus Depreciation pp. 121-145 Downloads
Jongsang Park and Sukha Shin
Are Debt Sustainability Indicators Based on Time-Series Data Useful for Predicting Crises? pp. 146-164 Downloads
Katharina Mersmann and Frank Westermann
Are Moderate Leviathans Harmful to Tax Coordination? pp. 165-190 Downloads
Jun-ichi Itaya and Chikara Yamaguchi
Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers? pp. 191-214 Downloads
Carla Marchese and Andrea Venturini

2020, volume 76, issue 1

A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers pp. 1-28 Downloads
Jorge Martinez-Vazquez and Cristian Sepulveda
Bring Out the Steamrollers - It's Election Year Again! pp. 29-56 Downloads
Jonas Klarin
Managing High Public Debt in Euro-Area Countries: Financial Repression as Fiscal Insurance? pp. 57-99 Downloads
Ad van Riet
The Real Estate Transfer Tax and Government Ideology: Evidence from the German States pp. 100-120 Downloads
Manuela Krause and Niklas Potrafke


Long-Run Fiscal Consequences of Refugee Migration - The Case of Austria pp. 1-45 Downloads
Johannes Holler and Philip Schuster
A New Look into Fiscal Countercyclicality: Expectations, Shocks, and the Business Cycle pp. 1-26 Downloads
João Tovar Jalles
Tax Elasticity Estimates for Capital Stocks pp. 1-25 Downloads
Jean-Francois Wen and Fatih Yilmaz

2019, volume 75, issue 4

Are Excise Taxes on Beverages Fully Passed Through to Prices? The Danish Evidence pp. 323-356 Downloads
U. Michael Bergman and Niels Lynggård Hansen
Economic Aspects of Subjective Attitudes towards the German Minimum-Wage Reform pp. 357-379 Downloads
Alexandra Fedorets and Carsten Schröder
Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms pp. 380-412 Downloads
Birgit Huesecken and Michael Overesch
Measuring Redistributive Effects of Taxes and Benefits: Beyond the Proportionality Standard pp. 413-443 Downloads
Ivica Urban

2019, volume 75, issue 3

Fiscal Reaction Functions Across the World: In Quest of Statistical (In)significance pp. 207-228 Downloads
Antonio Afonso and Joao Jalles
The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments pp. 229-265 Downloads
Giampaolo Arachi and Valeria Bucci
Cutting the Labor Tax Wedge in Hard Times. Evidence from an Italian Reform pp. 266-296 Downloads
Massimo Bordignon, Marie-Luise Schmitz and Gilberto Turati
Refugee Immigration and Public-Sector Finances: Evidence from Sweden pp. 297-322 Downloads
Lina Aldén and Mats Hammarstedt

2019, volume 75, issue 2

Pareto-Efficient International Taxation in the Presence of Environmental Externalities pp. 111-126 Downloads
Yoshitomo Ogawa and Akihiko Yanase
The Bavarian Municipal Fiscal Equalization Scheme: Emphasis on Equity Rather than Efficiency pp. 127-151 Downloads
Isabella Lehmann and Matthias Wrede
Do Central-Government Grants Affect Welfare Caseloads? Evidence from Public Assistance in Japan pp. 152-186 Downloads
Masayoshi Hayashi
Analysis of Entrant and Incumbent Bidding in Public Procurement Auctions pp. 187-204 Downloads
Bedri Tas

2019, volume 75, issue 1

Differential Income Taxation and Tiebout Sorting pp. 1-38 Downloads
Takuya Obara
Legend of the Pork Barrel? The Causal Effect of Legislature Size on Public Spending pp. 39-58 Downloads
Carolin Holzmann and Orlando Zaddach
The Local Economic Impact of Wind Power Deployment pp. 56-92 Downloads
Nils May and Øivind Nilsen
European Unification Based on Flexibility and Diversity pp. 93-109 Downloads
Bruno Frey

2018, volume 74, issue 4

Distributional Effects of Subsidizing Retirement Savings Accounts: Evidence from Germany pp. 415-445 Downloads
Giacomo Corneo, Johannes König and Carsten Schröder
Migration and Long-Term Fiscal Sustainability in Welfare Europe: A Case Study pp. 446-461 Downloads
Gerrit Manthei and Bernd Raffelhüschen
Start-ups, Venture Capital Financing, and Tax Policy under Adverse Selection pp. 462-480 Downloads
Diego d'Andria
Income Underreporting by the Self-Employed in Switzerland: An International Comparison pp. 481-534 Downloads
Felix Schmutz

2018, volume 74, issue 3

The Knowledge and Skills That Are Essential to Make Financial Decisions: First Results From PISA 2012 pp. 293-339 Downloads
Dolores Moreno-Herrero, Manuel Salas-Velasco and José Sánchez-Campillo
Financing Public Capital When Rents Are Back: A Macroeconomic Henry George Theorem pp. 340-360 Downloads
Linus Mattauch, Jan Siegmeier, Ottmar Edenhofer and Felix Creutzig
Welfare-improving Consumption Tax in the Presence of a Wage Tax under Idiosyncratic Returns from Investment and Incomplete Markets pp. 361-375 Downloads
Hisahiro Naito
Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered pp. 376-413 Downloads
Michael Stimmelmayr

2018, volume 74, issue 2

The Marginal Cost of Public Funds and the Laffer Curve: Evidence from the Canadian Provinces pp. 173-199 Downloads
Bev Dahlby and Ergete Ferede
EMU and the Size of the Public Sector pp. 200-234 Downloads
Erik Mäkelä
Pay-As-You-Go Pension, Bargaining Power, and Fertility pp. 235-259 Downloads
Mizuki Komura and Hikaru Ogawa
The Efficiency of Local Public-Service Production: The Effect of Political Institutions pp. 260-291 Downloads
Peter Bönisch and Peter Haug

2018, volume 74, issue 1

Editorial Note pp. 1-3 Downloads
Kai Konrad, Ronnie Schöb, Marcel Thum and Alfons Weichenrieder
Bank Taxes, Bailouts and Financial Crises pp. 4-33 Downloads
Michael Keen
Natural Resource Extraction in a Federation pp. 34-51 Downloads
Robin Boadway, Motohiro Sato and Jean-François Tremblay
Breakthrough Renewables and the Green Paradox pp. 52-70 Downloads
Frederick (Rick) van der Ploeg
From the Linear Economy to the Circular Economy: A Basic Model pp. 71-87 Downloads
Peter Birch Sørensen
Social Insurance for Long-Term Care with Deductible and Linear Contributions pp. 88-108 Downloads
Justina Klimaviciute and Pierre Pestieau
Ties between Health Policy, Early Health Problems, and Lifetime Earnings pp. 109-130 Downloads
Manuel Flores and Barbara Wolfe
Real Firms in Tax Systems pp. 131-143 Downloads
Joel Slemrod and William Boning
Toward Understanding the Relationship of Temporal Changes in Demographic Structure to Changes in U.S. Poverty pp. 144-157 Downloads
Robert Haveman and Kathryn Wilson
Migration-Induced Redistribution with and without Migrants' Voting pp. 158-172 Downloads
Assaf Razin and Efraim Sadka

2017, volume 73, issue 4

Unemployment, Fiscal Stimulus Policy, and Debt Sustainability in an Endogenous Growing Economy pp. 341-360 Downloads
Akira Kamiguchi
Rewarding Successes Discourages Experimentation pp. 361-381 Downloads
Kimiko Terai and Amihai Glazer
The Option Value of Membership in a Defense Alliance pp. 382-401 Downloads
Vesa Kanniainen and Staffan Ringbom
Taxing and Subsidizing Foreign Investors pp. 402-423 Downloads
Rishi Sharma
What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes pp. 424-453 Downloads
Mario Morger

2017, volume 73, issue 3

Putting Government Spending Shocks under the Microscope: Standard Vector Autoregression versus the Narrative Approach pp. 237-254 Downloads
Rong Li
The Optimal Portfolio of PAYG Benefits and Funded Pensions in Germany pp. 255-291 Downloads
Christoph Anders and Max Groneck
Optimal National Policies towards Multinationals when Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies pp. 292-316 Downloads
Osiris Parcero
Personal-Income-Tax Reforms and Effective-Tax Functions in China pp. 317-340 Downloads
Rong Li and Guangrong Ma

2017, volume 73, issue 2

Endogenous Financial Literacy, Saving, and Stock Market Participation pp. 135-162 Downloads
Luca Spataro and Lorenzo Corsini
Aging, Pensions, and Growth pp. 163-189 Downloads
Tetsuo Ono
The Nature of Returns to Scale in Aggregate Production with Public Intermediate Goods pp. 190-212 Downloads
Johannes Pauser
Manipulating Fiscal Forecasts: Evidence from the German States pp. 213-236 Downloads
Björn Kauder, Niklas Potrafke and Christoph Schinke

2017, volume 73, issue 1

Getting the Poor to Work: Three Welfare-Increasing Reforms for a Busy Germany pp. 1-41 Downloads
Robin Jessen, Davud Rostam-Afschar and Viktor Steiner
Unemployment Accounts and Private Insurance Markets pp. 42-76 Downloads
Silvia Platoni
Identity, Incentives, and Their Dynamics in the Production of Publicly Provided Goods pp. 77-102 Downloads
Paolo Polidori and Désirée Teobaldelli
Fiscal Sustainability of the German Länder: Time-Series Evidence pp. 103-132 Downloads
Heiko Burret, Lars Feld and Ekkehard Köhler
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