Public Finance Review

1973 - 2025

Bibliographic data for series maintained by SAGE Publications ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 53, issue 3, 2025

Rent Control for Homeowners? Acquisition-Value Assessments and Housing Costs pp. 267-295

James M. Strickland and Dallin Overstreet

Fiscal Incidence of the Property Tax pp. 296-339

Keith Ihlanfeldt and Luke P. Rodgers

LOST and Found in Walmart: Walmart's Effect on Local Option Sales Tax (LOSTs) Adoption and Sales Tax Revenue pp. 340-370

Matt Young

Environmental Regulation and Granting of Land-Use Rights pp. 371-411

Qianwen Cao and Bing Ye

Volume 53, issue 2, 2025

Public Spending and Inclusive Growth in Developing Asia†pp. 139-168

Benedict Clements, Sanjeev Gupta and Joao Jalles

The Effect of Crises on Fiscal and Political Re-Centralization†pp. 169-199

Gustavo Canavire-Bacarreza, Pablo Evia Salas and Jorge Martinez-Vazquez

Do Taxes and Transfers Stimulate Development in Latin America? pp. 200-225

Oscar Claveria

Local Autonomy in Education Finance in a Mixed Economy: The Case of Vietnam pp. 226-261

Phuong Nguyen-Hoang

Volume 53, issue 1, 2025

Estimating the Negative Credit Impacts of Police-involved Fatalities pp. 3-28

Tatyana Guzman and Benjamin Y. Clark

Can the Federal Budget Process Promote Fiscal Sustainability? Evidence from the Budget Enforcement Act of 1990 pp. 29-61

Denvil R. Duncan, Justin Ross and John Mikesell

Optimal Social Security with Loss Aversion pp. 62-93

Brandon Lehr

Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries pp. 94-135

Pranvera Shehaj and Martin Zagler

Volume 52, issue 6, 2024

Does Smaller Government Mean Less Corruption? pp. 719-726

Oguzhan Dincer

If You Give Bureaucrats an Inch, Will They Take a Yard? Lessons from Threshold Regulatory Reform in Italy pp. 727-764

Massimo Finocchiaro Castro, Calogero Guccio and Domenica Romeo

Corruption and the Burden of Regulation: National, Regional, and Firm-Level Evidence pp. 765-790

Michael Breen and Robert Gillanders

Capital and Crime–Corruption Nexus in the Shadow of the Law: A Theoretical Analysis of Public Policy pp. 791-825

Rohan Kanti Khan, Sushobhan Mahata and Ranjanendra Narayan Nag

Do U.S. Trade Agreements Affect Corruption in Latin America? A Difference in Difference Analysis pp. 826-861

Peter Calcagno, Taylor Crawford and Beatriz Maldonado

Bribe-Switching pp. 862-909

Jamie Bologna Pavlik and Desiree Desierto

Government Size and Corruption in Turkey pp. 910-927

Tarkan Cavusoglu and Özgür Teoman

Volume 52, issue 5, 2024

The Effects of Sports Betting on Cross-Border Substitution in Casino Gambling pp. 563-609

Ege Can and Mark Nichols

Do Political Leaders Impact Economic Freedom at the Local Level? Evidence from Close Elections pp. 610-642

Zach Raff, Andrew Swanson and Danielle Zanzalari

The Effect of Fiscal Stress Labels on Local Governments’ Financial Management: Evidence from New York State Fiscal Stress Monitoring System pp. 643-678

Hyewon Kang and Gang Chen

Fiscal Enforcement and Elections in the Context of High Corruption pp. 679-714

Drini Imami, Geoffrey Pugh and Endrit Lami

Volume 52, issue 4, 2024

Estimating the Fiscal Impact of Stadium Developments: Evaluating a Pro Forma Model pp. 399-438

Robert W. Baumann and John Bradbury

Public Financing of Professional Sports Facilities and Drug Asset Forfeiture pp. 439-465

Benjamin Blemings and Brad Humphreys

Complexity and the Tax Code: A Textual Analysis pp. 466-538

Charles Swenson, Hao Qu and Xiao Song

On the Ricardian Equivalence Theorem in the Presence of Banks and a Reserve Requirement pp. 539-560

Raymond G. Batina and Toshihiro Ihori

Volume 52, issue 3, 2024

Better State Lotteries pp. 287-313

Charles T. Clotfelter

Between Election Rivalry and the Agency Costs of Government: The Effectiveness of Party Competition Across Indian States, 1957–2018* pp. 314-344

J. Stephen Ferris and Bharatee Dash

Analyzing the Importance of the Determinants of Public Debt and Its Policy Implications: A Survey of Literature pp. 345-375

Javier Cifuentes-Faura and Mihaela Simionescu

Revenue Decentralization and the Probability of a Fiscal Crisis: Is There a Tipping Point for Adverse Effects? pp. 376-396

Ryota Nakatani

Volume 52, issue 2, 2024

Property Tax Regressivity, the Case of Québec pp. 155-181

Clément Carbonnier

The Public Finance Position of Immigrants in Europe: A Quantile Regression Approach pp. 182-221

Majlinda Joxhe, Pasquale Scaramozzino and Skerdilajda Zanaj

The Fiscal Consequences of Natural Disasters: Evidence from the U.S. States pp. 222-252

Omer Bayar and Todd Yarbrough

Income Taxes and Political Accountability pp. 253-283

Oskar Nupia

Volume 52, issue 1, 2024

Does the Swiss Debt Brake Induce Sound Federal Finances? A Synthetic Control Analysis pp. 3-41

Christian F. Pfeil and Lars Feld

Head Start Funding Expansions and Program Inputs pp. 42-77

Chris M. Herbst and Esra Kose

Limiting Public Expenditure to Ensure Public Debt Sustainability in the EMU pp. 78-110

Séverine Menguy

Piecemeal Modeling of the Effects of Joint Direct and Indirect Tax Reforms pp. 111-149

Bart Capéau, André Decoster and Stijn Van Houtven

Volume 51, issue 6, 2023

Partisan Politics and Excise Tax Rates in the United States pp. 719-747

William Hankins

Incidence and Outcomes of School Finance Litigation: 1968–2021 pp. 748-781

Eric Hanushek and Matthew Joyce-Wirtz

Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia pp. 782-837

Prianto Budi Saptono and Gustofan Mahmud

Monetary Policy and Governance, Commodity Price Volatility and Tax Revenues in Sub-Saharan Africa pp. 838-863

Honoré S. Houngbédji and Nassibou Bassongui

Volume 51, issue 5, 2023

Partisanship and Property Tax Redistribution: Evidence From Repealing Colorado's Gallagher Amendment pp. 619-648

Geoffrey Propheter

Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains pp. 649-668

Asa Ferguson, Liam Marshall and Jonathan Rork

What Factors Entice States to Manipulate Corporate Income Tax Apportionment Formulas? pp. 669-687

John Deskins and Brian Hill

Government Lending as a Tool to Mitigate the Effect of Asymmetric Information pp. 688-715

Sangkyun Park

Volume 51, issue 4, 2023

The Impact of State 529 Plan Tax Incentives on Take-Up and Savings pp. 455-487

Bradley T. Heim and Ruth Winecoff

Hiding the Losses: Fiscal Transparency and the Performance of Government Portfolios of Financial Assets pp. 488-512

Mike Seiferling and Shamsuddin Tareq

Local Governments’ Adoption of Innovative Infrastructure Finance Tool: Evidence From Pennsylvania Municipalities pp. 513-567

Laiyang Ke and Shiqin Liu

Volume 51, issue 3, 2023

Do Subnational Fiscal Rules Reduce Public Investment? The Case of Fiscal Responsibility Laws in India pp. 315-338

Rahul Pathak

The Ends Against the Middle: The Case of Municipal Golf pp. 339-367

Xiaoxiao Li, Wen Mao, Peter A. Zaleski and Catherine Kenny

Public Pension Reform and Credit Quality of State Governments pp. 368-431

Trang Hoang

Substitution Between Private and Government Consumption in a Currency Area: The Case of the CFA Franc Zone pp. 432-450

Michel Cyrille Samba and Seabrook Arthur Mveng

Volume 51, issue 2, 2023

Corporate Effective Tax Rates for Research and Policy pp. 171-205

Petr Janský

Decentralization and Progressive Taxation pp. 206-235

Simon Berset and Mark Schelker

Effect of International Commodity Price Shocks on Public Finances in Africa pp. 236-261

Dakpoulé Da and Mahamadou Diarra

Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy pp. 262-310

Andrea Albarea, Michele Bernasconi, Anna Marenzi and Dino Rizzi

Volume 51, issue 1, 2023

The Impact of State Fiscal Policy on States’ Resilience Exiting the Great Recession pp. 3-43

Peter Prescott and Kathy Paulson Gjerde

Precautionary Social Planning pp. 44-75

James Feigenbaum and Tong Jin

Do Countries Really Deviate from the Optimal Tax System? pp. 76-131

Cristian Sepulveda

Nature versus Nurture in Social Mobility Under Private and Public Education Systems pp. 132-167

Simon Fan, Yu Pang and Pierre Pestieau