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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Adverse Selection and Risk Aversion in Capital Markets pp. 303-326: Luis Braido, Carlos Eugênio da Costa and Bev Dahlby
Productive Government Expenditure and Fiscal Sustainability pp. 327-351: Real Arai
Political Support for a Private System of Financing Political Campaigns pp. 352-377: Jenny De Freitas
Determinants of Efficiency in Child-Care Provision pp. 378-403: Anna Montén and Christian Thater

A Differential Redistributive Analysis of Bilinear Dual-Income-Tax Reforms pp. 193-224: Samuel Calonge and Oriol Tejada
Reforming the Pay-As-You-Go Pension System: Who Votes for it? When? pp. 225-260: Georges Casamatta and João Luis Brasil Gondim
Rank-Dependent Utility, Tax Evasion, and Labor Supply pp. 261-281: Erling Eide, Kristine von Simson and Steinar Strøm
The Economic Consequences of Rising U.S. Government Debt: Privileges at Risk pp. 282-302: Henning Bohn

Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance pp. 103-122: Thiess Buettner, Michael Overesch and Georg Wamser
Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations pp. 123-144: Martin Ruf
Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity pp. 145-170: Peter Egger and Valeria Merlo
Public Policies and FDI Location: Differences between Developing and Developed Countries pp. 171-191: Timothy Goodspeed, Jorge Martinez-Vazquez and Li Zhang

Efficient Education Policy - A Second-Order Elasticity Rule pp. 1-7: Wolfram Richter
Redistribution, Collateral Subsidy and Screening pp. 8-26: Francesco Reito
A Probabilistic Voting Model of Indirect Taxation pp. 27-45: Emanuele Canegrati
Assimilation, Immigration, and the Welfare State pp. 46-63: Masatoshi Jinno
The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States pp. 64-102: Andreas Oestreicher and Reinald Koch

Tariff and Environmental Tax Reforms in a Polluted Small Open Economy with Public Production pp. 333-349: Akihiko Yanase
Does Lowering Dividend Tax Rates IncreaseDividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policiesby German Multinational Enterprises pp. 350-383: Christian Bellak and Markus Leibrecht
Shifts in Organizational Form under a Dual Income Tax System pp. 384-418: Thor Thoresen and Annette Alstadsæter
A Fragile Pillar: Statutory Pensions and the Risk of Old-Age Poverty in Germany pp. 419-441: Stefan Arent and Wolfgang Nagl

Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax pp. 207-235: John Creedy and Norman Gemmell
Retrospective Capital Gains Taxation in a Dynamic Stochastic World pp. 236-242: Francesco Menoncin and Paolo Panteghini
Financing social security by taxing capital income: A bad idea? pp. 243-262: Lars Kunze and Christiane Schuppert
The Impact of Personal and Corporate Taxation on Capital Structure Choices pp. 263-294: Michael Overesch and Dennis Voeller
Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees pp. 295-331: Timm Bönke and Sebastian Eichfelder

Does a Military Draft Discourage Enrollment in Higher Education? pp. 97-120: Katarina Keller, Panu Poutvaara and Andreas Wagener
Income Tax Reform in France: A Case Study pp. 121-133: Helmuth Cremer, Firouz Gahvari and Norbert Ladoux
Alternative Risk-Sharing Mechanisms of Social Security pp. 134-152: Øystein Thøgersen and Kine Bøhlerengen
An Optimal-Tax Approach to Alcohol Policy pp. 153-169: Thomas Aronsson and Tomas Sjögren
Whither Public Interest: The Case of Greece's Public Finances pp. 170-206: Thomas Moutos and Christos Tsitsikas

Tax Evasion, Investment, and Firm Activity pp. 1-14: Florian Baumann and Tim Friehe
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics pp. 15-33: Joel Slemrod
Voting on Thresholds for Public Goods: Experimental Evidence pp. 34-64: Julian Rauchdobler, Rupert Sausgruber and Jean-Robert Tyran
Behavioral and Experimental Economics Do Inform Public Policy pp. 65-95: Arno Riedl

Rewarding the Consumer for Curbing the Evasion of Commodity Taxes? pp. 383-402: Carla Marchese
Minimum Wage Incidence: The Case for Germany pp. 403-441: Andreas Knabe and Ronnie Schöb
Bargaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties pp. 442-471: Thomas Rixen and Peter Schwarz
Long-Term Objectives for Government Debt pp. 472-501: Alan Auerbach

On the Dynamics of Unemployment and Labor Tax Progression: The Case of Italy 1974-1995 pp. 271-296: Daniela Sonedda
The Role of Firm Ownership in Tax Competition pp. 297-312: Ferdinand Mittermaier
Time Use and Food Taxation in Spain pp. 313-334: Javier Ferri, María Luisa Moltó and Ezequiel Uriel
An Experimental Study on the Gap between Willingness to Pay and Willingness to Donate for Green Electricity pp. 335-357: Roland Menges and Stefan Traub
Fairness of Public Pensions and Old-Age Poverty pp. 358-380: Friedrich Breyer and Stefan Hupfeld

Editorial Note pp. ii-ii: Bernd Gemser and Georg Siebeck
Business Taxation and Venture-Capital-Financed Innovation pp. 141-161: Jean-François Tremblay
On the Economics of Contribution Evasion pp. 162-177: Florian Baumann, Tim Friehe and Marcus Jansen
Public Funding of Higher Education when Students and Skilled Workers are Mobile pp. 178-199: Thomas Lange
Myopic or Constrained by Balanced-Budget Rules? The Intertemporal Spending Behavior of Norwegian Local Governments pp. 200-219: Lars-Erik Borge and Per Tovmo
Pareto-Improving Unemployment Policies pp. 220-245: Jörg Lingens and Klaus Wälde
Using Panel Data to Test for Fiscal Sustainability within the European Union pp. 246-269: Silke Prohl and Joakim Westerlund

Envy, Inequity Aversion, and Optimal Income Taxation pp. 1-20: Kangsik Choi
Unemployment Benefits as a Means for Optimal Redistribution pp. 21-36: Per Engström
Heterogeneous Individuals and the Optimal Level of Higher Education pp. 37-50: Ryuhei Okumura and Dapeng Cai
Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure pp. 51-72: Erkki Koskela and Ronnie Schöb
Higher Tax Rates on Labor? Evidence from German Panel Data pp. 73-92: Martin Weiss
Tobacco Tax Structure and Smuggling pp. 93-104: Sophia Delipalla
Health Effects, Tax Deductions for Medical Expenditure, and the Double Dividend pp. 105-121: Hiroaki Yamagami
Equalization Transfers, Fiscal Decentralization, and Economic Growth pp. 122-140: Hikaru Ogawa and Sayaka Yakita