FinanzArchiv: Public Finance Analysis

1999 - 2024

Current editor(s): Alfons Weichenrieder, Ronnie Schöb and Jean-François Tremblay

From Mohr Siebeck, Tübingen
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Fiscal and Monetary Policy in an Endogenous Growth Model with Public Capital pp. 403-421: Toshiki Tamai
Optimal Federal Taxes with Public Inputs pp. 422-433: Diego Martínez
Local Governments in the Wake of Demographic Change: Evidence from German Municipalities pp. 434-457: Benny Geys, Friedrich Heinemann and Alexander Kalb
Strategic Commitment and International Mixed Competition with Domestic State-owned and Foreign Labor-managed Firms pp. 458-472: Kazuhiro Ohnishi
Fiscal Policy in Action pp. 473-475: Bernd Genser and Sijbren Cnossen
Restraining the Golden Weed: Taxation and Regulation of Tobacco pp. 476-507: Stephen Smith
Do Drinkers Pay Their Way in the European Union? pp. 508-539: Sijbren Cnossen
Gambling Policy in the European Union: Too Many Losers? pp. 540-569: David Forrest

The Effects of Differential Taxation on Managerial Effort and Risk Taking pp. 273-310: Rainer Niemann
Taxing Risky Capital Income - A Commodity Taxation Approach pp. 311-333: Dirk Schindler
Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate pp. 334-351: Marc Steffen Rapp and Bernhard Schwetzler
Economic Integration and Strategic Privatization in an International Mixed Oligopoly pp. 352-363: Lihua Han and Hikaru Ogawa
Why Do Scandinavian Governments Employ So Many and the United States Government So Few? pp. 364-379: Michael Lundholm and Hans Wijkander
Making Work Pay for the Elderly Unemployed - Evaluating Alternative Policy Reforms for Germany pp. 380-402: Peter Haan and Viktor Steiner

Editorial Note pp. 143-144: The Editors
Commemorating Richard Musgrave (1910-2007) pp. 145-170: Anthony Atkinson, Sijbren Cnossen, Helen Ladd, Peter Mieszkowski, Pierre Pestieau and Paul Samuelson
Tax-Favored Retirement Accounts: Are they Efficient in Increasing Savings and Growth? pp. 171-198: Hans Fehr, Christian Habermann and Fabian Kindermann
Immigration in a Segmented Labor Market: The Effects on Welfare pp. 199-217: Javier Vázquez Grenno
Taxation and Heterogeneous Preferences pp. 218-244: Sören Blomquist and Vidar Christiansen
Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis pp. 245-272: Frank Fossen and Stefan Bach

Longevity, Health Spending, and Pay-as-you-Go Pensions pp. 1-18: Pierre Pestieau, Gregory Ponthiere and Motohiro Sato
Optimal Nonlinear Taxation in an Overlapping-Generations Setting with Money as an Asset pp. 19-32: Akira Yakita
Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination pp. 33-62: Sven Wehke
Energy-Tax Reform with Vertical Tax Externalities pp. 63-86: Bert Saveyn and Stef Proost
A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000 pp. 87-114: Francesca Gastaldi, Paolo Liberati and Chiara Rapallini
Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare? pp. 115-142: Viktor Steiner and Katharina Wrohlich

EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital is Mobile pp. 457-476: Robert Fenge and Matthias Wrede
Voting, Wealth Heterogeneity, and Endogenous Labor Supply pp. 477-497: Chetan Ghate
Optimal Taxation of Married Couples with Household Production pp. 498-518: Henrik Jacobsen Kleven and Claus Kreiner
Sustainable Social Spending and Stagnant Public Services: Baumol's Cost Disease Revisited pp. 519-547: Frederick (Rick) van der Ploeg
Redistributional Preference in Environmental Policy pp. 548-562: Udo Ebert
A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor pp. 563-582: Christina Elschner and Robert Schwager
Differential Taxation and Corporate Futures-Hedging pp. 583-590: Jack E. Wahl and Udo Broll
Germany's Company Tax Reform Act of 2008 pp. 591-612: Stefan Homburg

Cost-Benefit Analysis of Presumptive Taxation pp. 311-326: Shlomo Yitzhaki
Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax pp. 327-349: Janet Holtzblatt
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine pp. 350-373: James Alm, Pablo Saavedra and Edward Sennoga
Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax pp. 374-395: John Diamond and George Zodrow
From Income Tax to Consumption Tax?. The Case of Jamaica pp. 396-414: Roy Bahl and Sally Wallace
Using Human-Capital Theory to Establish a Potential-Income Tax pp. 415-435: Dagney Faulk, Jorge Martinez-Vazquez and Sally Wallace
Moving Towards Dual Income Taxation in Europe pp. 436-456: Bernd Genser and Andreas Reutter

Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms pp. 163-185: Keiichi Kubota and Hitoshi Takehara
Does Mobility Undermine Income Redistribution? A Political-Support Approach to Redistribution in a Federation pp. 186-210: Kangoh Lee
The Different Extent of Privatization Proceeds in OECD Countries: A Preliminary Explanation Using a Public-Choice Approach pp. 211-243: Ansgar Belke, Frank Baumgärtner, Friedrich Schneider and Ralph Setzer
The Composition of the Government Budget and the Dynamics of Public Debt pp. 244-263: Walpurga Köhler-Töglhofer and Martin Zagler
Fiscal Competition and the Composition of Public Spending: Theory and Evidence pp. 264-277: Rainald Borck, Marco Caliendo and Viktor Steiner
An Alternative Algorithm for Identifying Free Riders Based on a No-Free-Rider Nash Equilibrium pp. 278-284: Ratna K. Shrestha and Kwang Soo Cheong
Consumption-based Direct Taxes: A Guided Tour of the Amusement Park pp. 285-307: Charles E. McLure, Jr. and George Zodrow

Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education pp. 1-32: Bas Jacobs and Sweder van Wijnbergen
Strategic Taxation on Mobile Capital with Spillover Externality pp. 33-45: Hikaru Ogawa
Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note pp. 46-53: Luis Alvarez and Erkki Koskela
Capital Accumulation, Welfare, and the Emergence of Pension-Fund Activism pp. 54-82: Pascal Belan, Philippe Michel and Bertrand Wigniolle
Volatility of Social Security Wealth: Political Risks of Benefit-Rule Changes in Germany pp. 83-106: Christoph Borgmann and Matthias Heidler
Saving and Retirement Decisions with Pension Risk pp. 107-132: Andreas Wagener
Environmental Tax Reform, Economic Growth, and Unemployment in an OLG Economy pp. 133-161: Tetsuo Ono