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Public Finance = Finances publiques

1969 - 2008


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Volume 47, issue Supplement, 1992

Income Support for the Unemployed in Hungary pp. 1-20
John Micklewright
Pension Systems in Transition Economies: Perspectives and Choices Ahead pp. 21-33
Didier Blanchet and Denis Kessler
Transformation and Integration of Public Pension Schemes--Lessons from the Process of the German Unification pp. 34-56
Winfried Schmahl
Changing Poverty and Inequality in Latin America pp. 59-76
Gary Fields
Is There an Intrahousehold Kuznets Curve? Some Evidence from the Philippines pp. 77-93
Lawrence Haddad and Ravi Kanbur
Poverty, Inequality, and Public Policy in Transition Economies pp. 94-106
Ehtisham Ahmad
Productive Efficiency under Capitalism and State Socialism: The Chance-Constrained Programming Approach pp. 109-21
Kenneth C Land, C. Lovell and Sten Thore
International Convergence in Productivity Levels: Has Central Planning Mattered? pp. 122-37
Edward Wolff
Privatization and Pension Reform in Transition Economies pp. 141-51
Glenn Jenkins
Privatization in East Germany pp. 152-71
Hans-Werner Sinn
The Optimal Rate of Privatization in a Dynamic Economy pp. 172-83
Gilbert Metcalf and Lorand Ambrus-Lakatos
Centralization versus Decentralization: The Case of Financing Autonomous Local Governments in Poland pp. 187-201
Michael E Bell and Joanna Regulska
Conflicts among Levels of Government in a Federal System pp. 202-15
John Quigley and Eugene Smolensky
Relaxation of Barriers to Factor Mobility and Income Redistribution pp. 216-30
David Wildasin
Tax Reform in Countries in Transition: Central Policy Issues pp. 233-55
Robert Holzmann
Marginal Tax Reform in Different Macroeconomic Regimes pp. 256-70
Dirk Van de gaer, Erik Schokkaert and Guido De Bruyne
The Japanese Tax Reform: Efficiency versus Equity pp. 271-85
Toshiaki Tachibanaki
Economic Reforms and Public Finance in China pp. 289-317
Athar Hussain and Nicholas Stern
Fiscal Development and Economic Reforms in the Soviet Union, 1991: Can a Gradual Reform Work? pp. 318-34
Gur Ofer
Reform of the GDR Tax System: A Blueprint for East European Economies? pp. 335-48
Bernd Genser and Christoph John
Tax Evasion and the Structure of Indirect Taxes and Audit Probabilities pp. 351-65
Helmuth Cremer and Firouz Gahvari
The Regressive Bias in Tax Enforcement pp. 366-71
Suzanne Scotchmer
Evasion, Partial Detection and Optimal Tax Policy pp. 372-83
Satish C Wadhawan
Tax Implementation Issues in the Transition from a Planned Economy pp. 384-99
Barry W Ickes and Joel Slemrod

Volume 47, issue 1, 1992

Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution pp. 1-16
Peter J Lambert and Wilhelm Pfahler
Comparative Statics for the Private Provision of Public Goods in a Conjectural Variations Model with Heterogeneous Agents pp. 17-31
Dipankar Dasgupta and Jun-ichi Itaya
Production Efficiency in Local Government: A Parametric Approach pp. 32-44
Steven Deller
The Effect of Different Sanction Communications on Hypothetical Taxpayer Compliance: Policy Implications from New Zealand pp. 45-60
D John Hasseldine and Steven E Kaplan
Tax Reform with Altruistic Bequests pp. 61-81
William Lord and Peter Rangazas
Tax Reform with Variable Public Expenditure pp. 82-92
Kazuhiuko Mikami
A Model of Local Fiscal Choice pp. 93-107
Shyam Nath and Brijesh C Purohit
How Do Taxes Affect Occupational Choice pp. 108-19
Pierre Pestieau and Uri Possen
Oil Prices, Macroeconomic Disequilibrium, and Fiscal Policy pp. 120-30
Saraswati P Singh and T V S Ramamohan Rao
Student Emigration and the Willingness to Pay for Public Schools: A Test of the Publicness of Public High Schools in the U.S pp. 131-52
Lori Taylor
A Note on the Effects of Government Expenditures on Private Consumption pp. 153-61
George Tridimas

Volume 46, issue 2, 1991

Marginal Efficiency Cost Calculations for Government Exhaustive Expenditure and for Redistribution pp. 177-85
Charles Ballard
The Shadow Wage Rate and the Numbers Effect pp. 186-97
Robert Brent
The Economics of Accident Law: Discounted Expected Damage, Suboptimal Due Care Standards, and the Role of a "Negligence Tax." pp. 198-207
Alfred Endres
Dynamic Specification and the Long-Run Effect of Budget Deficits on Interest Rates pp. 208-21
Kanhaya L Gupta and Bakhtiar Moazzami
Public Sector Employment, Competition, and Government Size pp. 222-35
David Joulfaian and Michael Marlow
Tax Rates, Tax Compliance, and the Reporting of Long-Term Capital Gains pp. 236-51
Steven Klepper, Daniel Nagin and Stephen Spurr
Capital Formation, Risk Taking, and Taxation pp. 252-67
Kai Konrad
Social Security and the Income Distribution: A Spatio-Temporal Analysis for the Netherlands pp. 268-88
Ronald J Stoffelsma and Jan Oosterhaven
Taxpayer Noncompliance and General Prevention: An Expansion of the Deterrence Model pp. 289-98
Quint C Thurman
Voluntary Intergenerational Transfers and Steady State Equilibrium Configurations pp. 299-316
Mauro Visaggio
A Test of the Cash Flow Effect of Investment Incentives pp. 317-23
Thomas A Anastasiou
Federal Government Budget Deficits and Interest Rates: Comment pp. 323-30
Dick Zelhorst and Jakob de Haan
Federal Government Budget Deficits and Interest Rates: Reply pp. 331-34
Richard Cebula
The Incidence of Corporate Income Tax under Variable Returns to Scale: Comment pp. 335-36
Vassilis Rapanos
The Incidence of Corporate Income Tax under Variable Returns to Scale: Reply pp. 337-38
Amar K Parai
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