Public Finance = Finances publiques

1969 - 2008

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Volume 49, issue Supplement, 1994

Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture pp. 1-11

Joel Slemrod

Optimal Differential Taxes and Penalties pp. 15-27

Pierre Pestieau, Uri Possen and Steve Slutsky

A Theory of Hard-to-Tax Groups pp. 28-39

Arindam Das-Gupta

Taxation and Dirty Money Laundering pp. 40-51

Gideon Yaniv

Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems pp. 52-69

Werner W Pommerehne, Albert Hart and Bruno Frey

The Role of Moral Sentiments and Audit Perceptions in Tax Compliance pp. 70-89

Brian Erard and Jonathan S Feinstein

Voluntary Tax Compliant Behavior of Spanish Income Tax Payers pp. 90-105

Ana de Juan, Miguel A Lasheras and Rafaela Mayo

An Empirical Analysis of Factors That Distinguish Those Who Evade on Their Tax Return from Those Who Choose Not to File a Return pp. 106-16

Steven E Crane and Farrokh Nourzad

The Underground Economy and the Currency Enigma pp. 119-36

Edgar Feige

Can the Shadow Economy Be Reduced through Major Tax Reforms? An Empirical Investigation for Austria pp. 137-52

Friedrich Schneider

Work and Crime: An Exploration Using Panel Data pp. 155-67

Ann D Witte and Helen Tauchen

Auto Thefts in Finland: An Occupational Choice Model pp. 168-81

Erkki Koskela and Matti Viren

Illegal Trade and Endogenous Tariff Formation pp. 182-94

Mary Lovely and Douglas Nelson

The Dynamics of Corruption and Black Markets: An Application of Catastrophe Theory pp. 195-208

Elma van de Mortel and Peter A Cornelisse

The European Tax Game and Welfare pp. 211-31

Marcel Gerard and Moncef Hadhri

Political Collusion and Corruption in a Representative Democracy pp. 232-43

Gianluigi Galeotti and Antonio Merlo

Addictive Behavior and Public Policy pp. 244-58

Susan Averett and Harold M Hochman

Law Enforcement, Production and the Decision-Making Process: An Analysis of Dutch Police-Departments pp. 259-76

Frank van Tulder

Volume 49, issue 3, 1994

Publicly Produced Private Goods, Redistribution, and Fertility pp. 331-49

Alessandro Balestrino

Asymmetric Information, Reputation Building, and Bureaucratic Inefficiency pp. 350-57

Fredrik Carlsen

Taxation of Income and Wealth in a Model of Endogenous Growth pp. 358-72

Hans Peter Gruner and Burkhard Heer

Financial Liberalization, Foreign Aid, and Private and Public Investment pp. 373-84

Kanhaya L Gupta and Robert Lensink

Effects of Taxation on Privatization under Federalism pp. 385-90

Werner Z Hirsch and Anthony M Rufolo

Welfare Effects of Capital Taxation pp. 391-408

Shuanglin Lin and Yong Shi

Level of Economic Development and Share of Trade Taxes in Government Revenue: Some Evidence from Individual-Country Time-Series Data pp. 409-26

Rati Ram

Tax Asymmetry and Investment Horizon pp. 427-39

Pauline Shum

Revenue Sharing Criteria in Federal Fiscal Systems: Some Similarities and Differences pp. 440-59

D K Srivastava and Pawan K Aggarwal

Capital Income Taxation and the International Location of Investment pp. 460-84

Lih-Jau Wang and Alfredo Pereira

Volume 49, issue 2, 1994

Tax Evasion and Tax Revenue Loss: A Further Examination pp. 159-67

D K Bhattacharyya

Federal Government Budget Deficits and the Crowding Out of Private Investment in the United States pp. 168-78

Richard Cebula, John Killingsworth and Belton, Willie J,

Age Discrimination in Wage Taxation and the Optimal Taxation of Capital Income pp. 179-91

Stephen McCafferty

Dynamic Inconsistency of Performance-Based Wages in Tax Collection: An Example pp. 192-99

Flavio Menezes

Wage, Taxation, and Turnover Costs pp. 200-211

Alberto Petrucci

The Redistributional Impact of Government Spending in Canada pp. 212-43

Giuseppe Ruggeri, D Van Wart and R Howard

A Note on Taxation as Social Insurance for Uncertain Labor Income pp. 244-56

Louis Kaplow

The Pure Theory of Impure Public Expenditures Reconsidered: A Note on the Public and Merit Characteristics' Approach pp. 257-81

Pietro A Vagliasindi

Spurious in Mexico: A Comment on Wagner's Law pp. 282-86

John Ashworth

No Further Evidence of Wagner's Law for Mexico pp. 287-94

Bernd Hayo

Wagner's Law, Spurious in Mexico or Misspecification: A Reply pp. 295-303

N R Vasudeva Murthy

The Investment Function and the Balanced Budget Multiplier Theorem: A Comment pp. 304-07

Tin Nguyen and Colin Rogers

The Investment Function and the Balanced Budget Multiplier Theorem: A Comment pp. 308-11

Mohammad Taslim

The Investment Function and the Balanced Budget Multiplier Theorem: A Reply pp. 312-16

John M Pullen

Volume 49, issue 1, 1994

A Local Distributional Measure of Tax Progressivity pp. 1-11

Pawan K Aggarwal

Social Appraisal of the Built-Operate-Transfer Projects of Public Owned Utility Industries in Comparison to Turnkey Projects pp. 12-41

Panayiotis F Diamandis and George Diacogiannis

Legislative Majorities and Alternative Theories of the Size of Government pp. 42-56

Kenneth V Greene and Phillip J Nelson

Privatization of Tax Collection and the Time-Consistency Problem pp. 57-71

Richard Jensen, Eugenia Toma and Mark Toma

On the Intergovernmental Fiscal Game pp. 72-86

Rosella Levaggi and Peter Smith

On Marginal Cost and Marginal Benefit of Public Funds pp. 87-106

Ronnie Schob

Tax Evasion and the Income Tax Rate: A Theoretical Reexamination pp. 107-12

Gideon Yaniv

Time-Consistent Optimal Intertemporal Taxation in Externally-Indebted Economies pp. 113-25

Howell Zee

Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution: Comment pp. 126-33

Branko Milanovic

A Cloud of Doubt about the Shadow Price of Sunshine: We're Still in the Dark pp. 134-44

John Siegfried and David B Sapper

The Shadow Price of Sunshine: Reply pp. 145-46

Fleisher, Arthur A, and Robert Tollison