FinanzArchiv: Public Finance Analysis

1999 - 2025

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 81, issue 4, 2025

How Does Profit Shifting Affect the Balance of Payments? pp. 369-396

Shafik Hebous, Alexander Klemm and Yuou Wu

Fiscal Policies and Parliamentary Activities of Minority Governments in the German States pp. 397-415

Aaron Günther, Niklas Potrafke and Emil Scholten

The Vertical Fiscal Gap in the German Federation pp. 416-436

Thiess Buettner and Vincent Herdegen

The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States pp. 437-477

Thornton Matheson, Thomas Brosy, Alexander Klemm and Laura Power

Volume 81, issue 3, 2025

CFC Rules and Investment Activity: The Role of the ATAD pp. 191-245

Martina Rechbauer, Silke Rünger and Benedikt Sieghartsleitner

Private Country-by-Country Reporting and the Misalignment between Profits and Economic Activity pp. 246-285

Preetika Joshi, Kevin Markle and Leslie Robinson

10 Years of BEPS and its meaning for the OECD Two-Pillar Solution - Comments from a German perspective pp. 286-298

Kunka Petkova and Daniel Fehling

Decade of Reflections on the First OECD BEPS Program: Salvation or Condemnation for Financial Transactions? pp. 299-332

Martin Druga and Maria Zvonarjova

Tax Disputes Prevention and Resolution and Tax (Un)certainty: Two Interconnected Concepts within the Frame of the BEPS Action Plan pp. 333-368

Katerina Savvaidou and Vasiliki Athanasaki

Volume 81, issue 2, 2025

Assortative Mating and Couple Taxation pp. 85-101

Giacomo Corneo and Giacomo Corneo

The Effect of Divorce and Marriage Contracts on Tax Non-Compliance pp. 102-155

Hoang Ha Nguyen Thi and Hoang Ha Nguyen Thi

Analyzing Institutional Uncertainty in the Context of a Simple Audit Scheme pp. 156-187

David Meier

Volume 81, issue 1, 2025

Elite Persistence and Policy Persistence: Re-installed Mayors from Weimar Germany pp. 1-36

Remo Nitschke and Felix Roesel

Group Size, Kant-Nash Interaction, and Public Goods pp. 37-58

Julian Lamprecht

Windfall Profits in the German Long-term Care System: Initial Expectation and Variation Over Time pp. 59-84

Stefan Fetzer, Fabian Franke and Christian Hagist

Volume 80, issue 4, 2024

Revisiting Offsetting Tax Reductions pp. 359-379

Takumi Haibara

Capital Income Taxation, Stock Market Participation and Economic Growth pp. 380-411

Noritaka Maebayashi and Jumpei Tanaka

The Impact of Fiscal Inequality on Economic Growth: Evidence from Shifts in China's Fiscal System pp. 412-438

Jiakai Zhang

Volume 80, issue 3, 2024

How Should Consumption Be Taxed? pp. 259-302

Spencer Bastani and Sebastian Koehne

Politics in Reforming Taxes: Evidence from Developing Countries pp. 303-331

Sanjeev Gupta and Joao Jalles

The Missing Government in Green Finance pp. 332-349

Julian Lamprecht and Marcel Thum

Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans pp. 350-358

Salvatore Barbaro

Volume 80, issue 2, 2024

Institutional Quality and Official Budgetary Forecast Performance in EU Member States pp. 165-192

David Cronin and Niall McInerney

Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms? pp. 193-233

Rainer Niemann, Silke Rünger and Peter Schmidt

The European Fiscal Rules and their Complexity - A Systematic Discussion pp. 234-258

Julia del Amo Valor, Marcos Martín Mateos, Diego Martínez and Javier Pérez

Volume 80, issue 1, 2024

A Tax Reform Approach to Commodity Taxation with Families pp. 3-38

Robin Boadway and Katherine Cuff

Public Finance Options for Recycling Carbon Tax Revenue in Germany pp. 39-69

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

Ottmar Edenhofer, Max Franks, Matthias Kalkuhl and Artur Runge-Metzger

Uncertain Length of Life, Retirement Age, and Pension Design pp. 111-128

Thomas Aronsson and Sören Blomquist

Business Legal Status and New Firm Performance: Evidence from Kauffman Firm Survey pp. 129-163

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

Martin Beznoska

A Cournot Equilibrium between Dark Net Market and Street Market pp. 308-331

Katsiaryna Bahamazava, Carla Marchese and Fabio Privileggi

Richard Musgrave in Colombia: The Art of Tax Reform in a Developing Country pp. 332-360

Maxime Desmarais-Tremblay

Volume 79, issue 3, 2023

Optimal Wealth Taxation When Wealth Is More Than Just Capital pp. 175-207

Max Franks and Ottmar Edenhofer

Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure pp. 208-234

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

Markus Diller, Johannes Lorenz and David Meier

Volume 79, issue 2, 2023

Tax Competition and Leviathan with Decentralized Leadership pp. 93-110

Steve Billon

Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal pp. 111-145

Alexander Daminger

Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off pp. 146-163

Wolfgang Buchholz and Dirk Rübbelke

Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union? pp. 164-173

Thiess Buettner

Volume 79, issue 1, 2023

The Effect of an Employment Subsidy in Persistent Stagnation pp. 1-31

Ryu-ichiro Murota

Comparison of Educational Subsidy Schemes in an Endogenous Growth Model pp. 32-63

Koichi Miyazaki

Plurality Rule, Majority Principle and Indeterminacy in German Elections pp. 64-91

Salvatore Barbaro and Nils D. Steiner

Volume 78, issue 4, 2022

User Prices and Multiplicity in a Simple General Equilibrium Model pp. 379-392

George Economides and Apostolis Philippopoulos

Social versus Individual Work Preferences: Implications for Optimal Income Taxation pp. 393-421

Zhiyong An and David Coady

Top Tax Progression and Capital Taxation in Germany pp. 422-469

Katharina Jenderny

Optimal Estate Taxation: More (about) Heterogeneity across Dynasties pp. 470-487

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

Stephan Muehlbacher and Thomas Sabitzer

Optimal Taxation When the Tax Burden Matters pp. 312-340

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

Kazuki Hiraga and Kengo Nutahara

Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment pp. 362-377

Tomoharu Mori, Hirofumi Kurokawa and Fumio Ohtake

Volume 78, issue 1-2, 2022

Behavioral Taxation: Opportunities and Challenges pp. 5-43

Benno Torgler

Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment pp. 44-86

Philipp Doerrenberg and Andreas Peichl

Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory pp. 87-111

Matthias Kasper and James Alm

How Does Trust Affect Concessionary Behavior in Tax Bargaining? pp. 112-155

Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane and Yuchen Wu

Gender Discriminatory Taxes, Fairness Perception, and Labor Supply pp. 156-207

Jochen Hundsdoerfer and Eva Matthaei

Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment pp. 208-238

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

René Fahr, Elmar A. Janssen and Caren Sureth-Sloane