Public Finance Review

1973 - 2025

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Volume 42, issue 6, 2014

EITC and the Self-employed pp. 691-719

Elira Kuka

Distributional Implications of Tax Evasion pp. 720-744

Philipp Doerrenberg and Denvil Duncan

Corruption and the Composition of Public Spending in the United States pp. 745-773

Adriana S. Cordis

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities? pp. 774-799

Neal D. Buckwalter, Nathan Y. Sharp, Jaron H. Wilde and David A. Wood

Income Tax Compliance Costs of Working Individuals pp. 800-829

Kay Blaufus, Sebastian Eichfelder and Jochen Hundsdoerfer

Volume 42, issue 5, 2014

Housing Crisis and Vertical Equity of the Property Tax in a Market Value–based Assessment System pp. 555-581

Olha Krupa

Housing Market Distortions and the Mortgage Interest Deduction pp. 582-607

Andrew Hanson and Hal Martin

Do State-funded Property Tax Exemptions Actually Provide Tax Relief? Georgia’s HTRG Program pp. 608-634

Spencer T. Brien and David Sjoquist

Capitalization of Property Taxes in Norway pp. 635-661

Lars-Erik Borge and Jørn Rattsø

Assessment Administration and Performance during the Great Recession pp. 662-685

Geoffrey Propheter

Volume 42, issue 4, 2014

No Base Left Behind pp. 439-465

Phuong Nguyen-Hoang, Ryan Yeung and Alexander Bogin

Grazing the State and Local Fiscal Commons pp. 466-486

Jody W. Lipford and Bruce Yandle

Public Spending in Selected Caribbean Countries pp. 487-510

Kari Grenade and Allan Wright

Fiscal Policy Shocks and the Dynamics of Asset Prices pp. 511-531

Goodness C. Aye, Mehmet Balcilar, Rangan Gupta, Charl Jooste, Stephen Miller and Zeynel Ozdemir

Ad Valorem versus Unit Taxes in Oligopoly and Endogenous Market Conduct pp. 532-551

Henrik Vetter

Volume 42, issue 3, 2014

The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay: Introduction to the Special Issue pp. 287-303

Nora Lustig, Carola Pessino and John Scott

Social Spending and Income Redistribution in Argentina during the 2000s: The Increasing Role of Noncontributory Pensions pp. 304-325

Nora Lustig and Carola Pessino

Explaining Low Redistributive Impact in Bolivia pp. 326-345

Verónica Paz Arauco, George Gray Molina, Ernesto Yáñez Aguilar and Wilson Jiménez Pozo

The Effects of Brazil’s Taxation and Social Spending on the Distribution of Household Income pp. 346-367

Sean Higgins and Claudiney Pereira

Redistributive Impact and Efficiency of Mexico’s Fiscal System pp. 368-390

John Scott

The Incidence of Social Spending and Taxes in Peru pp. 391-412

Miguel Jaramillo

Social Spending, Taxes, and Income Redistribution in Uruguay pp. 413-433

Marisa Bucheli, Nora Lustig, Máximo Rossi and Florencia Amábile

Volume 42, issue 2, 2014

Crowding Out and Crowding In of Private Donations and Government Grants pp. 143-175

Garth Heutel

Flypaper Nonprofits pp. 176-198

Jeremy Thornton

Do Workers Profit from the Nonprofit Tax Exemption? The Impact of State Tax Exemption on the Nonprofit Wage Differential of Hospital Workers pp. 199-221

Paul F. Byrne

Environmental Fiscal Reform and Fiscal Consolidation pp. 222-253

Alfredo Pereira and Rui Pereira

Mixed Taxation and Transboundary Externalities pp. 254-282

Thomas Aronsson, Lars Persson and Tomas Sjögren

Volume 42, issue 1, 2014

Outstanding Paper Award of 2013 pp. 3-3

N/a

Tobacco Politics and Electoral Accountability in the United States pp. 4-34

Per Fredriksson and Khawaja Saeed Mamun

Political Economy of Presidential Disaster Declarations and Federal Disaster Assistance pp. 35-57

Thomas Husted and David Nickerson

State Fiscal Rules and Composition Changes in Public Spending before the Election pp. 58-91

Pi-Han Tsai

Reevaluating the Effect of Tax and Expenditure Limitations pp. 92-116

Rui Sun

Are Powerful Majorities Inefficient for Parties and Efficient for Taxpayers? pp. 117-138

David Mitchell, Danny Hughes and Noel D. Campbell

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