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FinanzArchiv: Public Finance Analysis

1999 - 2024

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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Volume 80, issue 1, 2024

A Tax Reform Approach to Commodity Taxation with Families pp. 3-38 Downloads
Robin Boadway and Katherine Cuff
Public Finance Options for Recycling Carbon Tax Revenue in Germany pp. 39-69 Downloads
Frederick (Rick) van der Ploeg, Armon Rezai and Miguel Tovar Reanos
On the Governance of Carbon Dioxide Removal - A Public Economics Perspective pp. 70-110 Downloads
Ottmar Edenhofer, Max Franks, Matthias Kalkuhl and Artur Runge-Metzger
Uncertain Length of Life, Retirement Age, and Pension Design pp. 111-128 Downloads
Thomas Aronsson and Sören Blomquist
Business Legal Status and New Firm Performance: Evidence from Kauffman Firm Survey pp. 129-163 Downloads
Katarzyna Bilicka and Sepideh Raei

Volume 79, issue 4, 2023

Average Tax Rates for Rich and Poor - German Personal Income Tax from 1998 to 2019 pp. 275-307 Downloads
Martin Beznoska
A Cournot Equilibrium between Dark Net Market and Street Market pp. 308-331 Downloads
Katsiaryna Bahamazava, Carla Marchese and Fabio Privileggi
Richard Musgrave in Colombia: The Art of Tax Reform in a Developing Country pp. 332-360 Downloads
Maxime Desmarais-Tremblay

Volume 79, issue 3, 2023

Optimal Wealth Taxation When Wealth Is More Than Just Capital pp. 175-207 Downloads
Max Franks and Ottmar Edenhofer
Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure pp. 208-234 Downloads
Johannes Pauser
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion - Insights from an Agent-Based Model pp. 235-274 Downloads
Markus Diller, Johannes Lorenz and David Meier

Volume 79, issue 2, 2023

Tax Competition and Leviathan with Decentralized Leadership pp. 93-110 Downloads
Steve Billon
Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal pp. 111-145 Downloads
Alexander Daminger
Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off pp. 146-163 Downloads
Wolfgang Buchholz and Dirk Rübbelke
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union? pp. 164-173 Downloads
Thiess Buettner

Volume 79, issue 1, 2023

The Effect of an Employment Subsidy in Persistent Stagnation pp. 1-31 Downloads
Ryu-ichiro Murota
Comparison of Educational Subsidy Schemes in an Endogenous Growth Model pp. 32-63 Downloads
Koichi Miyazaki
Plurality Rule, Majority Principle and Indeterminacy in German Elections pp. 64-91 Downloads
Salvatore Barbaro and Nils D. Steiner

Volume 78, issue 4, 2022

User Prices and Multiplicity in a Simple General Equilibrium Model pp. 379-392 Downloads
George Economides and Apostolis Philippopoulos
Social versus Individual Work Preferences: Implications for Optimal Income Taxation pp. 393-421 Downloads
Zhiyong An and David Coady
Top Tax Progression and Capital Taxation in Germany pp. 422-469 Downloads
Katharina Jenderny
Optimal Estate Taxation: More (about) Heterogeneity across Dynasties pp. 470-487 Downloads
Philipp Krug

Volume 78, issue 3, 2022

Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount? pp. 291-311 Downloads
Stephan Muehlbacher and Thomas Sabitzer
Optimal Taxation When the Tax Burden Matters pp. 312-340 Downloads
Robin Jessen, Maria Metzing and Davud Rostam-Afschar
Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax? pp. 342-361 Downloads
Kazuki Hiraga and Kengo Nutahara
Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment pp. 362-377 Downloads
Tomoharu Mori, Hirofumi Kurokawa and Fumio Ohtake

Volume 78, issue 1-2, 2022

Behavioral Taxation: Opportunities and Challenges pp. 5-43 Downloads
Benno Torgler
Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment pp. 44-86 Downloads
Philipp Doerrenberg and Andreas Peichl
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory pp. 87-111 Downloads
Matthias Kasper and James Alm
How Does Trust Affect Concessionary Behavior in Tax Bargaining? pp. 112-155 Downloads
Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane and Yuchen Wu
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply pp. 156-207 Downloads
Jochen Hundsdoerfer and Eva Matthaei
Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment pp. 208-238 Downloads
Marina Chugunova, Andreas Nicklisch and Kai-Uwe Schnapp
Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment pp. 239-289 Downloads
René Fahr, Elmar A. Janssen and Caren Sureth-Sloane

Volume 77, issue 4, 2021

Does the Marginal Tax Rate Affect Activity in the Informal Sector? pp. 317-344 Downloads
Søren Leth-Petersen and Peer Skov
Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms pp. 345-375 Downloads
Sarah Godar
Election Cycles in European Public Procurement pp. 376-407 Downloads
Annika Havlik, Friedrich Heinemann and Justus Nover
An Annual Wealth Tax: Pros and Cons pp. 408-429 Downloads
Robin Boadway and Pierre Pestieau

Volume 77, issue 3, 2021

The Taxation of Digital Services as a Rent-Extracting Policy pp. 225-246 Downloads
Wolfram Richter
Organizational-Form Choice and Tax Incentives: Multi-Country Evidence pp. 247-286 Downloads
Arjan Lejour and Gabriella Massenz
Distributional Effects of Carbon Pricing in Germany pp. 287-316 Downloads
Malte Preuss, Wolf Heinrich Reuter and Christoph Schmidt

Volume 77, issue 2, 2021

Trust in Government Institutions and Tax Morale pp. 117-140 Downloads
Antonios Koumpias, Gabriel Leonardo and Jorge Martinez-Vazquez
(In)Efficiency of Employment Offices: Is there a Trade-off between Time Saving Case Management and Quality of Welfare Benefit Determination? pp. 141-171 Downloads
Katharina Dyballa and Kornelius Kraft
Income Inequality, Government's Redistributive Preferences, and the Extent of Redistribution pp. 172-196 Downloads
Hannu Tanninen, Matti Tuomala and Elina Tuominen
Fiscal Rules and Income Inequality: The Case of OECD Countries pp. 197-224 Downloads
Hoyong Jung and Bong Hwan Kim

Volume 77, issue 1, 2021

Inspections and Compliance: Enforcement of the Minimum-Wage Law pp. 1-58 Downloads
Mattis Beckmannshagen and Alexandra Fedorets
Corporate Income Tax and Economic Growth: Further Evidence from Canadian Provinces pp. 59-82 Downloads
Bev Dahlby and Ergete Ferede
Covert Racism in Economics pp. 83-115 Downloads
John Komlos

Volume 76, issue 4, 2020

A Citizen-Candidate Model of Tax Competition with Interdependent Preferences pp. 313-328 Downloads
Satoshi Kasamatsu, Taku Masuda and Hikaru Ogawa
Estimating the Elasticity of Taxable Income When Earnings Responses Are Sluggish pp. 329-369 Downloads
Trine Engh Vattø
U.S. Budget Deficit Sustainability Revisited: Long Run, Persistence, and Common Trend pp. 370-395 Downloads
José Carlos Vides, Antonio Golpe and Jesús Iglesias
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective pp. 396-428 Downloads
James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter N. C. Mohr, Nina E. Olson and Benno Torgler

Volume 76, issue 3, 2020

Tax Elasticity Estimates for Capital Stocks pp. 215-239 Downloads
Jean-Francois Wen and Fatih Yilmaz
A New Look into Fiscal Countercyclicality: Expectations, Shocks, and the Business Cycle pp. 240-265 Downloads
Joao Jalles
Long-Run Fiscal Consequences of Refugee Migration - The Case of Austria pp. 266-310 Downloads
Johannes Holler and Philip Schuster

Volume 76, issue 2, 2020

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

Volume 76, issue 1, 2020

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
Page updated 2024-07-19