Public Finance Review

1973 - 2025

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Volume 41, issue 6, 2013

Can Tax Reform Solve the “Fiscal Trilemma†? pp. 711-720

James Alm and Steven Sheffrin

Tax Reform for Growth, Equity, and Revenue pp. 721-754

William Gale and Samuel Brown

Pathways to Tax Reform Revisited pp. 755-790

Leonard E. Burman

The Fiscal Trilemma in a Danish Perspective pp. 791-823

Rasmus Højbjerg Jacobsen, Søren Nielsen and Anders Sørensen

Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements pp. 824-851

Laurence Seidman

Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis pp. 852-884

John Diamond and George Zodrow

The Redistributive Potential of Transfer Taxation pp. 885-903

James Hines

Volume 41, issue 5, 2013

Introduction to the Special Issue pp. 507-509

James Alm and Aloys Prinz

Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 pp. 510-543

James Alm and Abel Embaye

The Contribution of Illegal Activities to National Income in the Netherlands pp. 544-577

Brugt Kazemier, Arjan Bruil, Annemieke van de Steeg and Marieke Rensman

The Impact of Unemployment Rate on the Size of Romanian Shadow Economy pp. 578-607

Adriana AnaMaria Davidescu (Alexandru) and Ion Dobre

Steady State Laffer Curve with the Underground Economy pp. 608-632

Francesco Busato and Bruno Chiarini

Tax Evasion and Tacit Collusion pp. 633-657

Florian Baumann and Tim Friehe

Can Money Laundering Decrease? pp. 658-676

Brigitte Unger

The Financial Flows of Transnational Crime and Tax Fraud in OECD Countries pp. 677-707

Friedrich Schneider

Volume 41, issue 4, 2013

Decentralization and Tax Competition between Asymmetrical Local Governments pp. 391-420

Clément Carbonnier

Fiscal Decentralization and Economic Growth in OECD Countries pp. 421-445

Thushyanthan Baskaran and Lars Feld

A Regional Computable General Equilibrium Analysis of Property Tax Rate Caps and a Sales Tax Rate Increase in Indiana pp. 446-472

Nalitra Thaiprasert, Dagney Faulk and Michael Hicks

Fiscal Incentives and Shared Revenue Sources with Differentiated Sharing Rates pp. 473-488

Dmitry Shishkin

Sales Tax Collections in Nonmetropolitan Communities pp. 489-503

B Brorsen and Notie Lansford

Volume 41, issue 3, 2013

Strategic Tax Planning for State Tax Amnesties pp. 275-301

Justin Ross and Neal D. Buckwalter

Tax Evasion, Conspicuous Consumption, and the Income Tax Rate pp. 302-316

Gideon Yaniv

The Indirect Effects of Auditing Taxpayers pp. 317-333

Marisa Ratto, Richard Thomas and David Ulph

Using Microdata to Estimate Pakistan’s Tax Gap by Type of Tax pp. 334-359

Robina Ather Ahmed and Mark Rider

Estimating the Social Marginal Cost of Public Funds pp. 360-385

Shun-ichiro Bessho and Masayoshi Hayashi

Volume 41, issue 2, 2013

Excise Taxes, Tax Incidence, and the Flight to Quality pp. 147-176

Javier Espinosa and William Evans

Voter Ideology, Economic Factors, and State and Local Tax Progressivity pp. 177-202

John M. Foster

Experimental Evidence of Tax Salience and the Labor–Leisure Decision pp. 203-226

Andrew T. Hayashi, Brent K. Nakamura and David Gamage

Public Spending Composition in Uganda and its Implications for Growth and Poverty Reduction pp. 227-247

Edward Batte Sennoga and John Mary Matovu

The Impact of Government Spending on Private Spending in a Two-Sector Economy pp. 248-272

Victor (Vic) Valcarcel

Volume 41, issue 1, 2013

Employer-Provided Health Insurance and the Adverse Selection Problem pp. 3-36

Marco A. Castaneda and James Marton

The Fiscal Impact of Population Aging in Germany pp. 37-63

Fanny Annemarie Kluge

Retiree Health Benefits as Deferred Compensation pp. 64-91

James Marton and Stephen Woodbury

Public Self-Insurance and the Samaritan’s Dilemma in a Federation pp. 92-120

Tim Lohse and Julio Robledo

Implementation Issues in the Duclos–Jalbert–Araar Decomposition of Redistributive Effect pp. 121-143

Ivica Urban

Public Finance Review pp. 144-144

Ryan Sullivan and Donald Dutkowsky

Volume 40, issue 6, 2012

The Effect of Cigarette Taxation on Prices pp. 687-711

Ryan Sullivan and Donald Dutkowsky

General Purpose or Special District Governance? Technical Efficiency versus Rent Dissipation in Airport Finances pp. 712-735

Steven Craig, Jim Airola and Manzur Tipu

Impact of State-Level Tax and Expenditure Limits (TELs) on Government Revenues and Aid to Local Governments pp. 736-766

Sharon N. Kioko and Christine R. Martell

The Distributional Burden of Instant Lottery Ticket Expenditures pp. 767-788

Thomas Garrett

Corruption and Voter Participation pp. 789-815

Monica Escaleras, Peter Calcagno and William Shughart

Volume 40, issue 5, 2012

Revisiting the Excise Tax Effects of the Property Tax pp. 555-583

Athiphat Muthitacharoen and George Zodrow

The Impact of Property Assessment Standards on Property Tax Burden pp. 584-613

Seth B. Payton

State and Local Government Bond Refinancing and the Factors Associated with the Refunding Decision pp. 614-642

Tima T. Moldogaziev and Martin J. Luby

Tax and Expenditure Limitations and State Credit Ratings pp. 643-669

Judith I. Stallmann, Steven Deller, Lindsay Amiel and Craig Maher

Local Tax Competition and Indirect Tax Exportation pp. 670-682

Holger Kächelein

Volume 40, issue 4, 2012

Quality or Price? Evidence from ODA-Financed Public Procurement pp. 435-469

Antonio Estache and Atsushi Iimi

Long-Run Growth and Welfare Effects of Rising US Public Health Expenditure pp. 470-496

Elwin Tobing and Jau-Lian Jeng

Sweet and Not-So-Sweet Charity pp. 497-518

Calum M. Carmichael

The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion pp. 519-536

Laszlo Goerke

A Public Choice Analysis of Congressional Franking pp. 537-551

S. Tyler Edwards, E. Frank Stephenson and Melissa Yeoh

Volume 40, issue 3, 2012

A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform pp. 303-338

Thor Thoresen, Erlend E. Bã¸, Erik Fjærli and Elin Halvorsen

The Incidence of the Mortgage Interest Deduction: Evidence from the Market for Home Purchase Loans pp. 339-359

Andrew Hanson

Redistributional Effects of the National Flood Insurance Program pp. 360-380

Okmyung Bin, John A. Bishop and Carolyn Kousky

The Contribution of US Taxes and Social Transfers to Income Redistribution pp. 381-400

Luis Hierro, Rosario Gómez-Alvarez and Pedro Atienza

Estimating Implicit Marginal Tax Rates of Welfare Recipients across the US States pp. 401-430

J. Sebastian Leguizamon

Volume 40, issue 2, 2012

The Generational Effects of Fiscal Policy in a Small Open Economy pp. 151-176

Gerhard Glomm and Felix Rioja

Can 401(k) Plans Provide Adequate Retirement Resources? pp. 177-206

Peter J. Brady

Workers' Choice on Pension Schemes pp. 207-239

Lorenzo Corsini, Pier Mario Pacini and Luca Spataro

PAYG Pensions and Economic Cycles pp. 240-269

Luciano Fanti and Luca Gori

Fiscal Illusion around the World pp. 270-299

Roberto Dell’Anno and Paulo Mourão

Volume 40, issue 1, 2012

Fiscal Equalization, Tiebout Competition, and Incentives for Efficiency in a Federalist Country pp. 3-29

Philippe Widmer and Peter Zweifel

Fiscal Rules and Federalism as Determinants of Budget Performance pp. 30-65

Isabel Argimón and Pablo Hernández de Cos

Fiscal Decentralization and Governance pp. 66-85

Yener AltunbaÅŸ and John Thornton

Is There a Connection Between Reciprocity and Tax Competition? pp. 86-115

Jonathan Rork and Gary A. Wagner

Tax Incentives for Homeownership and the Provision of Local Public Services pp. 116-144

Kelly Edmiston and Kenneth Spong

Outstanding Paper Award of 2011 pp. 145-145

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