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 70, issue 4, 2014

The Effect of a Low-Rate Transaction Tax on a Highly Liquid Market pp. 487-510

Thornton Matheson

Commitment, Deficit Ceiling, and Fiscal Privilege pp. 511-526

Toshihiro Ihori

Tax-Treaty Effects on Foreign Investment: Evidence from European Multinationals pp. 527-555

Mário Marques and Carlos Pinho

Fiscal Transfer in a Repeated-Interaction Model of Tax Competition pp. 556-566

Wenming Wang, Keisuke Kawachi and Hikaru Ogawa

How Taxes on Firms Reduce the Risk of After-Tax Cash Flows pp. 567-598

Diderik Lund

Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax pp. 599-624

André Decoster and Peter Haan

Volume 70, issue 3, 2014

Tax Policy, Tax Competition, and Fiscal Rules: Insights from a Classroom Experiment and Surveys of Politicians pp. 345-373

Eckhard Janeba

Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks pp. 374-404

Oscar Amerighi and Giuseppe De Feo

The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union pp. 405-429

Gerlinde Verbist and Francesco Figari

Financial Incentives and Inappropriateness in Health Care: Evidence from Italian Cesarean Sections pp. 430-457

Marina Cavalieri, Calogero Guccio, Domenico Lisi and Giacomo Pignataro

Money at the Docks of Tax Havens: A Guide pp. 458-485

Shafik Hebous

Volume 70, issue 2, 2014

Present-Biased Preferences and Publicly Provided Private Goods pp. 169-199

Thomas Aronsson and David Granlund

The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States pp. 200-217

Ulrich Hendel

The (Im)Possibility of Overprovision of Public Goods in Interjurisdictional Tax Competition pp. 218-248

Thomas Eichner and Thorsten Upmann

Environmental Taxation and Redistribution Concerns pp. 249-277

Rafael Aigner

Cyclical Adjustment in Fiscal Rules: Some Evidence on Real-Time Bias for EU-15 Countries pp. 278-315

Gerhard Kempkes

Optimal Commodity Taxes for Norway with Cross-Border Shopping pp. 316-342

Odd Erik Nygård

Volume 70, issue 1, 2014

Persistence or Convergence? The East-West Tax-Morale Gap in Germany pp. 3-30

Axel Möhlmann

Dynamic Scoring in Open Economies pp. 31-66

Giovanni Ganelli and Juha Tervala

Foreign Aid and Revenue: Still a Crowding-Out Effect? pp. 67-96

Dora Benedek, Ernesto Crivelli, Sanjeev Gupta and Priscilla Muthoora

Large Taxes, Status Goods, and Piracy pp. 97-115

Alessandro Balestrino

Regional Cohesion Maintenance, Spillovers, and Imperfect Labor Mobility pp. 116-127

Naoto Aoyama and Emilson Silva

Testing Wagner's Law at Different Stages of Economic Development pp. 128-168

Jan Kuckuck

Volume 69, issue 4, 2013

A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction pp. 393-411

Benno Torgler

Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due pp. 412-438

Stephan Muehlbacher and Erich Kirchler

Deterrence, Coping Styles and Defiance pp. 439-468

Valerie Braithwaite and Monika Reinhart

Narrative and Tax Compliance pp. 469-486

Susan C. Morse

"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance pp. 487-510

Katharina Gangl, Stephan Muehlbacher, Manon de Groot, Sjoerd Goslinga, Eva Hofmann, Christoph Kogler, Gerrit Antonides and Erich Kirchler

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment pp. 511-542

Martin Fochmann and Joachim Weimann

Volume 69, issue 3, 2013

The Inconsistency Between Measurement and Policy Instruments in Family Income Taxation pp. 241-255

Peter J. Lambert and Shlomo Yitzhaki

Does Wagner´s Law Ruin the Sustainability of German Public Finances? pp. 256-288

Gerrit Koester and Christoph Priesmeier

Public-Sector Efficiency and Political Culture pp. 289-316

Raffaela Giordano and Pietro Tommasino

Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe pp. 317-337

Karen Crabbé

From Optimal Tax Theory to Applied Tax Policy pp. 338-389

Bas Jacobs

Volume 69, issue 2, 2013

Immigration and Voting on the Size and the Composition of Public Spending pp. 135-147

Karin Mayr-Dorn

Redistributive Effects in a Dual Income Tax System pp. 148-166

Arnaldur Kristjánsson

Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship pp. 167-193

Vesa Kanniainen and Paolo Panteghini

Optimal Taxes and User Fees in a Growing Economy with Excludable and Nonexcludable Public Inputs pp. 194-214

Fu-Sheng Hung and Chien-Yin (Eric) Chen

Long-Run Effects of Tax Policies in a Mixed Market pp. 215-240

Sususmu Cato and Toshihiro Matsumura

Volume 69, issue 1, 2013

Voluntary Pension Savings and Tax Incentives: Evidence from Finland pp. 3-29

Jarkko Harju

Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data pp. 30-56

Martin Jacob

The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal pp. 57-71

Francesco Menoncin and Paolo Panteghini

Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008 pp. 72-114

Katharina Finke, Jost Heckemeyer, Timo Reister and Christoph Spengel

Optimal Redistributive Taxation in a Multiexternality Model pp. 115-128

Paul Eckerstorfer

A Note on the Taxation of Couples Under Income Uncertainty pp. 129-134

Giacomo Corneo

Volume 68, issue 4, 2012

Are Fiscal Adjustments Contractionary? pp. 335-364

Christoph Schaltegger and Martin Weder

Prudent Fiscal Policy in the Presence of Bailout Expectations pp. 365-382

Zarko Kalamov

Germany´s New Debt Brake: A Blueprint for Europe? pp. 383-405

Eckhard Janeba

Understanding Public Debt Preferences pp. 406-430

Friedrich Heinemann and Tanja Hennighausen

Income Inequality, Tax Base and Sovereign Spreads pp. 431-444

Joshua Aizenman and Yothin Jinjarak

Fiscal Reforms during Fiscal Consolidation: The Case of Italy pp. 445-465

Giampaolo Arachi, Valeria Bucci, Ernesto Longobardi, Paolo Panteghini, Maria Laura Parisi, Simone Pellegrino and Alberto Zanardi

Volume 68, issue 3, 2012

The Nexus of Corporate Income Taxation and Multinational Activity pp. 231-251

Johannes Becker and Clemens Fuest

Reforming the Retirement Scheme: Flexible Retirement versus Legal Retirement Age pp. 252-268

Juan A. Lacomba and Francisco Lagos

Decentralization and Local Governments' Performance: How Does Fiscal Autonomy Affect Spending Efficiency? pp. 269-302

Lorenzo Boetti, Massimiliano Piacenza and Gilberto Turati

Revenue Equalization Systems in a Federation with Tax Evasion pp. 303-330

Lisa Grazzini and Alessandro Petretto

Volume 68, issue 2, 2012

Endogenous Lifetime in an Overlapping-Generations Small Open Economy pp. 121-152

Luciano Fanti and Luca Gori

A Note on Public-Debt Sustainability in an Economy with Declining Fertility pp. 153-164

Atsumasa Kondo

Taxation and Capital Structure: Evidence from a Transition Economy pp. 165-190

Konstantinos Tzioumis and Leora Klapper

Tax Compliance Costs: A Business-Administration Perspective pp. 191-230

Sebastian Eichfelder and Michael Schorn

Volume 68, issue 1, 2012

The Effects of a Bonus Tax on Manager Compensation and Welfare pp. 1-16

Doina Radulescu

Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms pp. 17-47

Robert Krämer and Vilen Lipatov

Up or Down? Capital Income Taxation in the United States and the United Kingdom pp. 48-82

Vito Polito

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful pp. 83-120

Ralf Ewert and Rainer Niemann