Public Finance Review

1973 - 2025

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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

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