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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A Citizen-Candidate Model of Tax Competition with Interdependent Preferences pp. 313-328: Satoshi Kasamatsu, Taku Masuda and Hikaru Ogawa
Estimating the Elasticity of Taxable Income When Earnings Responses Are Sluggish pp. 329-369: Trine Engh Vattø
U.S. Budget Deficit Sustainability Revisited: Long Run, Persistence, and Common Trend pp. 370-395: 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: James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter N. C. Mohr, Nina E. Olson and Benno Torgler

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

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

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

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

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

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

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

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

The Knowledge and Skills That Are Essential to Make Financial Decisions: First Results From PISA 2012 pp. 293-339: 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: 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: Hisahiro Naito
Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered pp. 376-413: Michael Stimmelmayr

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

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