Public Finance Review

1973 - 2025

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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

N/a

Volume 39, issue 6, 2011

The Unemployment Puzzle of Corporate Taxation pp. 743-769

Horst Feldmann

Debt Policy and Corporate Choice of Organizational Form pp. 770-783

David Joulfaian

Public Capital Maintenance, Decentralization, and US Productivity Growth pp. 784-809

Sarantis Kalyvitis and Eugenia Vella

The Intergovernmental Fiscal Effects of the Clean Air Act pp. 810-830

Douglas A. Carr

Monopolists' Profit Tax Evasion Revisited pp. 831-840

T. C. Michael Wu and C. C. Yang

Volume 39, issue 5, 2011

Income Mobility and the Earned Income Tax Credit pp. 619-652

Timothy Dowd and John Horowitz

Nonprofit Cash Holdings pp. 653-681

Andres Ramirez

The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation pp. 682-711

Diego d’Andria

Combining Incrementalism and Exogenous Factors in Analyzing National Budgeting pp. 712-740

José Caamaño-Alegre and Santiago Lago-Peñas

Volume 39, issue 4, 2011

Do State Fiscal Policies Affect State Economic Growth? pp. 483-526

James Alm and Janet Rogers

On Cash Transfers, In-Kind Provision, and the Size of Local Jurisdictions pp. 527-550

Bruno Bises and Agnese Sacchi

The Income Elasticity of Lottery: New Evidence from Micro Data pp. 551-570

Levi Pérez and Brad Humphreys

The Utility Compensated Effects of a Wage Tax on Human Capital and Consumption Decisions pp. 571-593

Syed Ahsan and Panagiotis Tsigaris

New Evidence on Asset Location from the Survey of Consumer Finances pp. 594-615

Yothin Jinjarak and Jie Zhou

Volume 39, issue 3, 2011

The Effects of Financial Resources on Test Pass Rates: Evidence from Vermont’s Equal Education Opportunity Act pp. 331-364

Molly Sherlock

‘‘Which Tax’’ or ‘‘Which Tax for What?’’: Tax Assignment in the Theory of Fiscal Federalism pp. 365-392

Paolo Liberati

Optimal Taxation and Income Mobility with Borrowing Limits pp. 393-428

Nathalie Mathieu-Bolh

The Relationship between Tax Revenues and Government Expenditures in European Union and Non-European Union OECD Countries pp. 429-461

Oluwole Owoye and Olugbenga A. Onafowora

Racial/Ethnic Income Inequality Responses to a Government Maintenance Program in the United States pp. 462-478

Gary Hoover and Mehmet Yaya

Volume 39, issue 2, 2011

The Effect of Location-Based Tax Incentives on Establishment Location and Employment across Industry Sectors pp. 195-225

Andrew Hanson and Shawn Rohlin

Incidence and Substitution in Enterprise Zone Programs: The Case of Colorado pp. 226-255

Devon Lynch and Jeffrey Zax

Property Value Assessment Growth Limits, Tax Base Erosion, and Regional In-Migration pp. 256-287

Mark Skidmore and Mehmet Tosun

Fiscal Policy Responses to Oil Price Volatility in an Oil-Based Economy pp. 288-308

Mohamed Abdelbasset Chemingui and Mohammed Hajeeh

A Dynamic Approach to Tax Evasion pp. 309-326

Basil Dalamagas

Volume 39, issue 1, 2011

Introduction to the Special Issue: Tax Evasion pp. 3-4

James Alm, Michael Pickhardt and Aloys Prinz

Penalties in the Theory of Equilibrium Tax Evasion: Solving King John’s Problem pp. 5-24

Bernhard Neumärker and Gerald Pech

Tax Compliance as an Evolutionary Coordination Game: An Agent-Based Approach pp. 25-49

Kim Bloomquist

Dynamic Scoring, Tax Evasion, and the Shadow Economy pp. 50-74

John Robert Stinespring

Undeclared Work, Employer Tax Compliance, and Audits pp. 75-102

Edoardo Di Porto

Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy pp. 103-123

Alessandro Santoro and Carlo V. Fiorio

Fighting Income Tax Evasion with Positive Rewards pp. 124-149

Cécile Bazart and Michael Pickhardt

What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance pp. 150-167

Barbara Kastlunger, Stephan Muehlbacher, Erich Kirchler and Luigi Mittone

Methods to Reanalyze Tax Compliance Experiments: Monte Carlo Simulations and Decision Time Analysis pp. 168-188

Thomas Krauskopf and Aloys Prinz

Outstanding Paper Award of 2010 pp. 189-189

Kampon Adireksombat

A Call for Replication Studies pp. 190-190

Leonard E. Burman, W. Reed and James Alm