Public Finance Review

1973 - 2025

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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

Volume 50, issue 6, 2022

Introduction to Special Issue: Split-Rate Taxation pp. 647-650

John Anderson

Effects of Split-Rate Taxation on Tax Base pp. 651-679

Zhou Yang and Zackary Hawley

Split-Rate Taxation and Business Establishment Location: Evidence From the Pennsylvania Experience pp. 680-703

Andrew Hanson

The Effect of Property Assessment Reductions on Homeownership: A Quasi-Dynamic Economic Analysis pp. 704-731

Fernanda Alfaro, Dusan Paredes and Mark Skidmore

Volume 50, issue 5, 2022

Government Welfare Policy Under a Skilled-Biased Technological Change pp. 515-557

Michel Strawczynski and Oren Tirosh

Ideology, Party, and Opinions of Taxes on the Rich and Middle Class in the United States: Evidence from the 2016 General Social Survey pp. 558-578

Steven T. Yen and Ernest M. Zampelli

Business Regulations and Between-City Migration pp. 579-596

Alicia Plemmons and Sriparna Ghosh

The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria pp. 597-642

Matthias Petutschnig and Silke Rünger

Volume 50, issue 4, 2022

Who Lacks Pension Knowledge, Why and Does it Matter? Evidence From Swedish Retirement Savers pp. 379-435

Mikael Elinder, Johannes Hagen, Mattias Nordin and Jenny Säve-Söderbergh

The Distributive Impact of the Luxembourg Tax-Benefit System: A More Comprehensive Measurement pp. 436-483

Vincent Vergnat, Conchita D’Ambrosio and Philippe Liégeois

Breaking Wagner's Law: Which Countries Have the Most Limited Government? pp. 484-509

Ryan H. Murphy

Volume 50, issue 3, 2022

The Fiscal Impact of the COVID-19 Pandemic on Subnational Governments: The Case of Russia pp. 239-278

Michael Alexeev and Andrey Yushkov

The Curse of Historic Resources pp. 279-306

Russell Sobel, J. R. Clark and Reagan N. Sobel

The Fiscal Common Pool Problem, Municipal Mergers, and Spillovers pp. 307-335

Nobuo Akai and Tsuyoshi Goto

A Replication of “Trade Shocks and the Provision of Local Public Goods†(American Economic Journal: Economic Policy, 2017) pp. 336-376

Ziyuan Wang, Thomas Luke Spreen and Lang (Kate) Yang

Volume 50, issue 2, 2022

The Effect of Presidential Particularism on Economic Well-Being: A County-Level Analysis pp. 135-168

Jamie Bologna Pavlik and Maria Tackett

Accounting for the State Fixed Effect for Municipal Cash Reserves: The Role of Financial and Institutional Variables pp. 169-205

Kawika Pierson, Jon C. Thompson and Fred Thompson

Growth and Welfare Implications of Mortality Differentials in Unfunded Social Security Systems pp. 206-235

Mark C. Kelly

Volume 50, issue 1, 2022

Official Welcome to New Co-Editor of Public Finance Review pp. 3-3

T. Scott Findley

The VAT at 100: A Retrospective Survey and Agenda for Future Research pp. 4-32

Joel Slemrod and Tejaswi Velayudhan

How Would a Permanently Refundable Child and Dependent Care Credit Affect Eligibility, Benefits, and Incentives? pp. 33-61

Gabrielle Pepin

Fiscal Decentralization and the Composition of Local Government Expenditure: Evidence from South Korea pp. 62-90

Jinsol Park

Online Open Budget: The Effects of Budget Transparency on Budget Efficiency pp. 91-119

Hoyong Jung

Age Demographics and the Tax Mix in US States pp. 120-130

Cameron A. Shelton

Volume 49, issue 6, 2021

Does the ACA Medicaid Expansion Affect Hospitals’ Financial Performance? pp. 779-814

Pengju Zhang and Ling Zhu

Pro-rich Inflation and Optimal Income Taxation pp. 815-844

Eren Gürer and Alfons Weichenrieder

Revisiting tax effort in emerging markets pp. 845-873

Gustavo Canavire-Bacarreza, Maria Cecilia Deza, Osmel Manzano Mazzali and Alejandro Puerta-Cuartas

Volume 49, issue 5, 2021

Balanced Budget Requirements Revisited pp. 635-672

Sharon N. Kioko and Michelle L. Lofton

Pandering Politicians? Targeted Economic Development Incentives and Voter Response pp. 673-716

Jacob Bundrick, Erica Smith and Weici Yuan

The flypaper sticks even when aid travels overseas pp. 717-753

Emily Marshall, James Saunoris and T. Daniel Woodbury

Public Input Provision, Tax Base Mobility, and External Ownership pp. 754-776

Mutsumi Matsumoto

Volume 49, issue 4, 2021

How Does a Reduction in Mandated Medicaid Spending Affect Local Fiscal Behaviors? Evidence from New York State pp. 495-547

Yusun Kim

Masquerading the Government: Drivers of Government Impersonation Fraud pp. 548-572

Rajeev Goel

Implications of a Mortgage Interest Credit for the United States pp. 573-588

Austin J. Drukker

A Replication of “Weathering Corruption†( Journal of Law and Economics, 2008) pp. 589-626

Adriana Cordis and Jeffrey Milyo

A Reply to a Replication of “Weathering Corruption†( Journal of Law and Economics, 2008): Different Data Produce Different Results pp. 627-630

Peter Leeson and Russell Sobel

Volume 49, issue 3, 2021

A Tale of Two Bases: Progressive Taxation of Capital and Labor Income pp. 335-391

Rachel Moore and Brandon Pecoraro

The Finance of Unemployment Compensation and Its Consequences pp. 392-434

Audrey Guo and Andrew Johnston

The Influence of Neighboring Jurisdictions Matters: Examining the Impact of Natural Disasters on Local Government Fiscal Accounts pp. 435-463

Yu Shi and Jingran Sun

A Replication of “The Robust Relationship between Taxes and US State Income Growth†(National Tax Journal 2008) pp. 464-487

Ben Brewer, Karen Smith Conway and Jonathan Rork

Reply to Brewer, Conway, and Rork (2021) pp. 488-491

W. Reed

Volume 49, issue 2, 2021

Hand-to-mouth Consumption and Calorie Consciousness: Consequences for Junk-food Taxation pp. 167-220

Nathalie Mathieu-Bolh

Measuring Fiscal Spillovers in Brazilian Municipalities pp. 221-261

Marcelo Castro and Enlinson Mattos

A Comparison of Different Data-driven Procedures to Determine the Bunching Window pp. 262-293

Vincent Dekker and Karsten Schweikert

Government Size, Trade Openness, and Intersectoral Income Fluctuation: An International Panel Analysis pp. 294-332

Daehaeng Kim and Chul-In Lee

Volume 49, issue 1, 2021

Taxes and Economic Growth in OECD Countries: A Meta-analysis pp. 3-40

Nazila Alinaghi and W. Reed

Discounting Environmental Benefits for Future Generations pp. 41-70

Liqun Liu, Andrew J. Rettenmaier and Thomas R. Saving

Solving the Muni Puzzle: Who Benefits from Tax Exemption of Government Debt? pp. 71-105

Konul Amrahova Riegel

Do Left-wing Governments Decrease Wage Inequality among Civil Servants? Empirical Evidence from the German States pp. 106-135

Björn Kauder, Manuela Krause and Niklas Potrafke