Public Finance Review

1973 - 2025

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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

Volume 45, issue 6, 2017

The Incentive Effects of Equalization Grants on Tax Policy pp. 723-747

Ergete Ferede

Tax Incidence and Demand Convexity in Cournot, Bertrand, and Cournot–Bertrand Models pp. 748-770

Mark Tremblay and Victor J. Tremblay

Tax Evasion Indices and Profiles pp. 771-791

Dino Rizzi

Do Small Businesses Respond to a Change in Tax Audit Rules? Evidence from Italy pp. 792-814

Alessandro Santoro

Income Tax Avoidance and Evasion pp. 815-837

Duccio Gamannossi degl’Innocenti and Matthew Rablen

Volume 45, issue 5, 2017

Identification of Households Prone to Income Underreporting pp. 599-627

Merike Kukk and Karsten Staehr

Excise Tax Setting in a Dynamic Space-time Framework pp. 628-646

Adam J. Hoffer and Donald J. Lacombe

Fiscal Implications of Fuel Taxation Adjustments pp. 647-677

Georgios Palaiodimos

Searching for a Tolerable Tax pp. 678-700

Denvil Duncan, Venkata Nadella, Ashley Clark, Stacey Giroux and John Graham

Spillover Effects in a Federal Country with Vertical Tax Externalities pp. 701-720

Lisa Grazzini and Alessandro Petretto

Volume 45, issue 4, 2017

What Drives State Tax Reforms? pp. 443-457

James Alm, Trey Dronyk-Trosper and Steven Sheffrin

Personal Income Tax Revenue Growth and Volatility pp. 458-483

Gary C. Cornia, R. Bruce Johnson and Ray D. Nelson

Reducing Property Taxes on Homeowners pp. 484-510

Andrew Feltenstein, Mark Rider, David Sjoquist and John Winters

Does Perception of Gas Tax Paid Influence Support for Funding Highway Improvements? pp. 511-537

Ronald Fisher and Robert Wassmer

State Export Promotion and Firm-level Employment pp. 538-563

Andrew Cassey and Spencer Cohen

Protecting the Vulnerable or Ripe for Reform? State Income Tax Breaks for the Elderly—Then and Now pp. 564-594

Ben Brewer, Karen Smith Conway and Jonathan Rork

Volume 45, issue 3, 2017

Progressive and Regressive Equilibria in a Tax Competition Game pp. 307-333

James Green-Armytage

The Diffusion of State Tax Incentives for Business pp. 334-363

Stephanie Leiser

How Do Nonprofit Firms Respond to Tax Policy? pp. 364-394

Brian Galle

Optimal Unemployment Insurance with Endogenous Negative Duration Dependence pp. 395-422

Brandon Lehr

Is Policy Coordination a Good Idea? Public Inputs and Policy Harmonization with Skilled and Unskilled Workers pp. 423-440

Raymond G. Batina

Volume 45, issue 2, 2017

Editorial by New Editor-in-Chief pp. 171-173

T. Scott Findley

Measuring Revenue-maximizing Elasticities of Taxable Income pp. 174-204

John Creedy and Norman Gemmell

Estimating the Elasticity of Corporate Income Tax to Output Gap in Greece pp. 205-231

Athanasios Tagkalakis

Why Tax Effort Falls Short of Tax Capacity in Indian States pp. 232-259

Sandhya Garg, Ashima Goyal and Rupayan Pal

Paying the State Use Tax pp. 260-282

John Anderson

Agglomeration, Tax Differentials, and the Mobility of Professional Athletes pp. 283-302

Grant A. Driessen and Steven Sheffrin

Volume 45, issue 1, 2017

Outstanding Paper Award of 2016 pp. 3-3

N/a

Using Behavioral Economics in Public Economics pp. 4-9

James Alm and Steven Sheffrin

Impact Evaluation Methods in Public Economics pp. 10-43

Dina Pomeranz

A Field Experiment on the Impact of Incentives on Milk Choice in the Lunchroom pp. 44-67

John List and Anya Samek

Protecting the Environment pp. 68-96

Samantha De Martino, Florence Kondylis and Astrid Zwager

Do Individuals Perceive Income Tax Rates Correctly? pp. 97-117

Michael Gideon

Mental Accounting and Tax Compliance pp. 118-139

Stephan Muehlbacher, Barbara Hartl and Erich Kirchler

Risk-based Audits in a Behavioral Model pp. 140-165

Nigar Hashimzade and Gareth Myles