Public Finance Review

1973 - 2025

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Volume 47, issue 6, 2019

Distributional Impacts of State and Local Tax Policy in a Heterogeneous-agent Model pp. 971-1001

Jorge A. Barro

Uncompensated Care and the Collapse of Hospital Payment Regulation: An Illustration of the Tinbergen Rule pp. 1002-1041

Jeffrey Clemens and Benedic Ippolito

The Effects of Performance Audits on School District Financial Behavior pp. 1042-1075

Paul N. Thompson and Mark St. John

Volume 47, issue 5, 2019

The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure pp. 807-827

David Splinter

Poverty and Savings: Optimal Taxes with Endogenous Discount Factors pp. 828-863

Pier-André Bouchard St-Amant and Louis Perrault

Political Economy of the Parcel Tax in California School Districts pp. 864-892

Soomi Lee

The Returns to Lobbying: Evidence from Local Governments in the “Age of Earmarks†pp. 893-924

Steven Gordon

The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany pp. 925-966

Kay Blaufus, Frank Hechtner and Janine K. Jarzembski

Volume 47, issue 4, 2019

Should Wealth Transfers Be Taxed? Evidence from a Representative German Survey pp. 635-661

Ivo Bischoff and Nataliya Kusa

Evading the Catastrophic Costs of Nursing Home Care: A Theoretical Inquiry pp. 662-678

Gideon Yaniv

Fiscal Decentralization, Budget Discipline, and Local Finance Reform in Russia’s Regions pp. 679-717

Michael Alexeev, Nikolay Avxentyev, Arseny Mamedov and Sergey Sinelnikov-Murylev

Preferences over Public Good, Political Delegation, and Leadership in Tax Competition pp. 718-746

Rupayan Pal and Ajay Sharma

A Replication of “Agency Problems of Excess Endowment Holdings in Not-for-profit Firms†(Journal of Accounting and Economics, 2006) pp. 747-774

Thad D. Calabrese and Anubhav Gupta

A Replication Study of “Openness, Country Size, and Government Size†(Journal of Public Economics 2009) pp. 775-792

Andrew Musau

Reply to “A Replication Study of ‘Openness, Country Size, and Government Size’ (Journal of Public Economics 2009)†pp. 793-801

Rati Ram

Volume 47, issue 3, 2019

Outstanding Paper Award of 2018 pp. 463-464

N/a

State Rainy Day Funds and Government General Fund Expenditures: Revisiting the Stabilization Effect pp. 465-492

Wenchi Wei and Dwight V. Denison

Local Governments and Economic Freedom: A Test of the Leviathan Hypothesis pp. 493-529

Adam A. Millsap, Bradley K. Hobbs and Dean Stansel

Growth Effects of VAT Evasion and Enforcement pp. 530-557

Chandler McClellan

Vertical Grants and Local Public Efficiency: The Inference-disturbing Effect of Fiscal Equalization pp. 558-584

Ivo Bischoff, Peter Bönisch, Peter Haug and Annette Illy

Population Shifts and Discrete Public Services: Rationing Rules and the Support for Public Goods pp. 585-602

Todd Cherry, Stephen J. Cotten and Michael McKee

Spatial and Dynamic Features of Land Value Capture: A Case Study from Bogotá, Colombia pp. 603-622

Nestor Garza

A Replication of “Is Public Expenditure Productive?†(Journal of Monetary Economics, 1989) pp. 623-629

Christopher Clarke and Raymond G. Batina

Corrigendum pp. 630-630

N/a

Volume 47, issue 2, 2019

Integrating Microsimulation Models of Tax Policy into a DGE Macroeconomic Model pp. 207-275

Jason DeBacker, Richard Evans and Kerk L. Phillips

Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs pp. 276-311

Shu Wang, David Merriman and Frank Chaloupka

Social Security and Saving: An Update pp. 312-348

Sita Slavov, Devon Gorry, Aspen Gorry and Frank Caliendo

Consumption Taxes, Income Taxes, and Revenue Sensitivity: States and the Great Recession pp. 349-381

Howard Chernick and Cordelia Reimers

Does Foundation Giving Stimulate or Suppress Private Giving? Evidence from a Panel of Canadian Charities pp. 382-408

Iryna Khovrenkov

Impact of Tax and Expenditure Limits on Local Government Use of Tax-supported Debt pp. 409-432

Sharon N. Kioko and Pengju Zhang

Equilibria and Location Choice in Corporate Tax Regimes pp. 433-458

Ben J. Niu

Volume 47, issue 1, 2019

Optimal Fiscal Policy in Overlapping Generations Models pp. 3-31

Carlos Garriga

Natural Limits of Wealth Inequality and the Effectiveness of Tax Policy pp. 32-57

Scott S. Condie, Richard Evans and Kerk L. Phillips

Calculating Value Added of Prostitution with Multiple Data: A New Approach for Belgium pp. 58-86

Stef Adriaenssens and Jef Hendrickx

Optimal Government Policies Related to Unemployment pp. 87-111

Chia-Hui Lu

Millionaires or Job Creators: What Really Happens to Employment Growth When You Stick It to the Rich? pp. 112-141

Ahiteme N. Houndonougbo and Matthew Murray

Adjusting State Public School Teacher Salaries for Interstate Comparison pp. 142-169

Dan Rickman, Hongbo Wang and John Winters

What Are the Financial Implications of Public Quality Disclosure? Evidence from New York City’s Restaurant Food Safety Grading Policy pp. 170-201

Rachel Meltzer, Michah W. Rothbart, Amy Schwartz, Thad Calabrese, Diana Silver, Tod Mijanovich and Meryle Weinstein

Volume 46, issue 6, 2018

Tax Incidence pp. 899-925

James Cox, Mark Rider and Astha Sen

National versus Local Production pp. 926-948

William P. McAndrew

Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule pp. 949-973

Spencer T. Brien

Fiscal Governance, Information Capacity, and Subnational Capital Finance pp. 974-1001

Tima T. Moldogaziev, Salvador Espinosa and Christine R. Martell

The Growth of Local Education Transfers pp. 1002-1023

Ryan Gallagher, Joseph Persky and Haydar Kurban

The Short-term Effects of the Kansas Income Tax Cuts on Employment Growth pp. 1024-1043

Tracy M. Turner and Brandon Blagg

Competing for Foreign Direct Investment pp. 1044-1068

Chen Wu and Gregory S. Burge

Volume 46, issue 5, 2018

How Did the Great Recession Affect Charitable Giving? pp. 715-742

Arthur C. Brooks

Hesitating at the Altar pp. 743-763

Nick Frazier and Margaret McKeehan

Tax Compliance Costs pp. 764-792

Sebastian Eichfelder and Frank Hechtner

The Fiscal Effects of Work-related Tax Expenditures in Europe pp. 793-820

Salvador Barrios, Serena Fatica, Diego Martínez and Gilles Mourre

The Impact of Ideology on Disinvestment Decisions of a Coalition pp. 821-849

Ritika Jain and Shubhro Sarkar

The Fiscal Impacts of Alternative Land Uses pp. 850-878

Christopher M. Clapp, James Freeland, Keith Ihlanfeldt and Kevin Willardsen

Replication of Goolsbee, Lovenheim, and Slemrod’s “Playing with Fire: Cigarettes, Taxes, and Competition from the Internet†(American Economic Journal: Economic Policy, 2010) pp. 879-885

Emily Satterthwaite

A Replication of “Do Voters Affect or Elect Policies? Evidence from the U.S. House†(Quarterly Journal of Economics, 2004) pp. 886-893

Patrick Button

Volume 46, issue 4, 2018

Effects of Higher EITC Payments on Children’s Health, Quality of Home Environment, and Noncognitive Skills pp. 519-557

Susan Averett and Yang Wang

Time to Adoption of Local Option Sales Taxes pp. 558-582

Whitney Afonso

Retirement Reversals and Health Insurance pp. 583-608

Joshua Congdon-Hohman

Tax Incentives and Noncompliance pp. 609-634

Annette Alstadsæter and Martin Jacob

The Effect of Fiscal Illusion on Public Sector Financial Management pp. 635-664

Justin Ross and Siân Mughan

The Politics of Checkbook Federalism pp. 665-691

Marcelin Joanis

The Effect of Oil Revenue Funds on Social Welfare pp. 692-712

Dina Azhgaliyeva

Volume 46, issue 3, 2018

EITC Use in Shared Placement Cases pp. 327-358

Hsueh-Hsiang Li, John Karl Scholz and Patricia R. Brown

Decentralized Governance, Expenditure Composition, and Preferences for Public Goods pp. 359-388

F. Javier Arze del Granado, Jorge Martinez-Vazquez and Robert M. McNab

A Glimmer of Optimism in Government Savings Accumulation? An Empirical Examination of Municipal Unassigned Fund Balance in Florida pp. 389-420

Theodore Arapis and Vincent Reitano

From Urban Core to Wealthy Towns pp. 421-453

Bo Zhao

Public-sector Unions and Government Policy pp. 454-485

George R. Crowley and Scott A. Beaulier

Wages, Informality, and Net Fiscal Benefit in a Federation pp. 486-513

Ricardo Politi and Enlinson Mattos

Volume 46, issue 2, 2018

Introduction to the Special Issue pp. 155-157

Gary Hoover

Fractionalization and Economic Freedom pp. 158-176

Jac Heckelman and Bonnie Wilson

Economic Freedom and Racial Differences in Entrepreneurship pp. 177-204

John Deskins and Amanda Ross

More on the Impact of Economic Freedom on the Black–White Income Gap pp. 205-223

Gary Hoover, Ryan Compton and Daniel Giedeman

Slavery, Economic Freedom, and Income Levels in the Former Slave-exporting States of Africa pp. 224-248

Travis Wiseman

Economic Freedom and Religion pp. 249-275

Arye Hillman and Niklas Potrafke

Economic Freedom, Race, and Health Disparities pp. 276-300

Joshua Hall, Brad Humphreys and Jane Ruseski

Economic Freedom and the Affordable Care Act pp. 301-324

Kevin Callison and Paul Sicilian

Volume 46, issue 1, 2018

Outstanding Paper Award of 2017 pp. 3-3

N/a

Tax Design and Tax Reform pp. 4-6

Massimo Bordignon and Paolo Liberati

What Explains the Redistribution Achieved by the Italian Personal Income Tax? Evidence from Administrative Data pp. 7-28

Gian Paolo Barbetta, Simone Pellegrino and Gilberto Turati

The Effect of Audit Activity on Tax Declaration pp. 29-57

Elena D’Agosto, Marco Manzo, Stefano Pisani and Filippo Maria D’Arcangelo

Fiscal Autonomy and EU Structural Funds pp. 58-82

Chiara Del Bo

Measuring Potential Efficiency Gains from Mergers of Italian First Instance Courts through Nonparametric Model pp. 83-116

Massimo Finocchiaro Castro and Calogero Guccio

Does the Extent of per Case Payment System Affect Hospital Efficiency? pp. 117-149

Marina Cavalieri, Calogero Guccio, Domenico Lisi and Giacomo Pignataro