Public Finance Review

1973 - 2025

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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

Volume 48, issue 6, 2020

Introduction to the Special Issue: Insights from Experiments for Public Economics and Public Policy pp. 711-713

James Cox, R. Isaac and Abhijit Ramalingam

Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany pp. 714-750

Claudia Keser, David Masclet and Claude Montmarquette

Threshold and Group Size Uncertainty in Common-pool Resources: An Experimental Study pp. 751-777

Abdul H. Kidwai and Angela C. M. de Oliveira

What Drives Gender Differences in Trust and Trustworthiness? pp. 778-805

Shagata Mukherjee

Fake News, Information Herds, Cascades, and Economic Knowledge pp. 806-828

Lazarina Butkovich, Nina Butkovich, Saba Devdariani, Charles R. Plott and Han Seo

Volume 48, issue 5, 2020

Do State Earned Income Tax Credits Increase Participation in the Federal EITC? pp. 579-626

David Neumark and Katherine E. Williams

Don’t Tax My Dreams: The Lottery Sales Response to Gambling Tax Changes pp. 627-649

Luke P. Rodgers

The Impact of Video Gaming Terminals on Casinos and State and Local Tax Revenue pp. 650-675

Erin Hazel Phipps, Mark Nichols and Federico Guerrero

Marginal Income Tax Rates, Economic Growth, and Primary Fiscal Deficits pp. 676-705

Andrew Keinsley and Shu Wu

Volume 48, issue 4, 2020

The Anticipation Effect of the Earnings Test Reform on Younger Cohorts pp. 387-424

Tengjiao Chen, Yajie Sheng and Yu Xu

Welfare Implications of Uncertain Social Security Reform pp. 425-466

Jaeger Nelson

Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence pp. 467-504

Martina Baumann, Tobias Boehm, Bodo Knoll and Nadine Riedel

Delegation of Taxation Authority and Multipolicy Commitment in a Decentralized Leadership Model pp. 505-537

Nobuo Akai and Takahiro Watanabe

A Replication of “Sorting through Global Corruption Determinants: Institutions and Education Matter—Not Culture†(World Development 2018) pp. 538-567

Rajeev Goel and James Saunoris

Reply to “A Replication of “Sorting through Global Corruption Determinants: Institutions and Education Matter— Not Culture†(World Development, 2018)†pp. 568-576

Michael Jetter and Christopher Parmeter

Volume 48, issue 3, 2020

Outstanding Paper Award of 2019 pp. 283-284

Shu Wang, David Merriman and Frank Chaloupka

History of a Journal: Public Finance Quarterly to Public Finance Review pp. 285-302

J. Ronnie Davis

The Time-series Linkages between US Fiscal Policy and Asset Prices pp. 303-339

Ghassen El Montasser, Rangan Gupta, Charl Jooste and Stephen Miller

Dynamic Scoring: An Assessment of Fiscal Closing Assumptions pp. 340-353

Rachel Moore and Brandon Pecoraro

State Tax Haven Legislation and Corporate Income Tax Revenues pp. 354-383

Stephen J. Lusch and James Stekelberg

Volume 48, issue 2, 2020

Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword? pp. 139-177

Kartikeya Singh, Cody Kallen and Aparna Mathur

Dimensions of Ethnic Diversity and Underground Economic Activity: Cross-country Evidence pp. 178-211

Aziz N. Berdiev, Rajeev Goel and James Saunoris

Institutional and Economic Determinants of Regional Public Debt in Spain pp. 212-249

Mar Delgado-Téllez and Javier J. Pérez

Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica pp. 250-277

Oronde Small and Leanora Brown

Volume 48, issue 1, 2020

Personal Income Taxation and College Major Choice: A Case Study of the 1986 Tax Reform Act pp. 3-42

Sieuwerd Gaastra

Social Discount Rates for Seventeen Latin American Countries: Theory and Parameter Estimation pp. 43-71

Mark A. Moore, Anthony Boardman and Aidan Vining

Natural Disasters and Financial Implications for Subnational Governments: Evidence from China pp. 72-101

Qing Miao, Can Chen, Yi Lu and Michael Abrigo

Intergovernmental Costs of Political Gridlock: Local Government Cash Flow Smoothing during State Budgetary Delays pp. 102-134

Lang (Kate) Yang