Public Finance Review

1973 - 2025

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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

Volume 38, issue 6, 2010

The Effect of Local Option Sales Taxes on Local Sales pp. 659-681

Gary C. Cornia, Scott Grimshaw, Ray Nelson and Lawrence Walters

State Infrastructure Banks and Borrowing Costs for Transportation Projects pp. 682-709

Juita-Elena Yusuf, Lenahan O'Connell, Merl Hackbart and Gao Liu

Tiebout Competition, Yardstick Competition, and Tax Instrument Choice: Evidence from Ohio School Districts pp. 710-737

Joshua Hall and Justin Ross

Majority Rule versus Supermajority Rules: Their Effects on Narrow and Broad Taxes pp. 738-761

Jac Heckelman and Keith L. Dougherty

Measuring the Indirect Effect: Voter Initiatives and Legislative Production in the American States pp. 762-786

Gregory Randolph

A Call for Replication Studies pp. 787-793

Leonard E. Burman, W. Reed and James Alm

Volume 38, issue 5, 2010

Introduction to the Special Issues: Government Programs, Distribution, and Equity pp. 511-512

James Alm, Jorge Martinez-Vazquez, David L. Sjoquist and Sally Wallace

The Economic Effects of Bus Transit in Small Cities pp. 513-539

Dagney Faulk and Michael Hicks

Local Fiscal Policies and Urban Wage Structures pp. 540-584

Patricia Beeson, Lara Shore-Sheppard and Tara Watson

The Redistributive Effects and Cost-Effectiveness of Increasing the Federal Minimum Wage pp. 585-618

John P. Formby, John A. Bishop and Hoseong Kim

Childhood Obesity, Academic Achievement, and School Expenditures pp. 619-646

Tami Gurley-Calvez and Amy Higginbotham

A Call for Replication Studies pp. 647-653

James Alm

Volume 38, issue 4, 2010

Introduction to the Special Issues: Government Programs, Distribution, and Equity pp. 407-408

James Alm, Jorge Martinez-Vazquez, David L. Sjoquist and Sally Wallace

Redistribution at the State and Local Level: Consequences for Economic Growth pp. 409-449

Howard Chernick

The Redistributive Effect of Selected Federal Transfer and Tax Provisions pp. 450-472

Thomas L. Hungerford

The Redistributive Effects of Tax Benefit Systems in the Enlarged EU pp. 473-500

Clemens Fuest, Judith Niehues and Andreas Peichl

A Call for Replication Studies pp. 501-507

James Alm

Volume 38, issue 3, 2010

A Call for Replication Studies pp. 275-281

James Alm

Tax Evasion and Exchange Equity: A Reference-Dependent Approach pp. 282-305

Matthew Rablen

Whistle-blowers as a Deterrent to Tax Evasion pp. 306-320

Yosef Mealem, Yossef Tobol and Gideon Yaniv

The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals pp. 321-345

Hernan Acuna and Randall Holcombe

Is the Demand for Health Care Generosity Equal for All Recipients? A Longitudinal Analysis of State Medicaid Spending, 1977-2004 pp. 346-377

Larry L. Howard

Bond Insurance and Liquidity Provision: Impacts in the Municipal Variable Rate Debt Market, 2008-09 pp. 378-401

Christine R. Martell and Robert S. Kravchuk

Volume 38, issue 2, 2010

A Call for Replication Studies pp. 139-145

James Alm

Social Identities, Ethnic Diversity, and Tax Morale pp. 146-177

Sherry Xin Li

Fiscal Decentralization and Trust pp. 178-192

Oguzhan Dincer

How Does Program Composition Affect the Revenues of Nonprofit Organizations?: Investigating a Benefits Theory of Nonprofit Finance pp. 193-216

Amanda L. Wilsker and Dennis R. Young

Strategic Tax Competition: An Experimental Study pp. 217-243

Saileshsingh Gunessee

Have State Tax Interdependencies Changed Over Time? pp. 244-270

John Deskins and Brian Hill

Volume 38, issue 1, 2010

Public Finance Review Outstanding Paper Award in 2009 pp. 3-3

Tami Gurley-Calvez, Thomas J. Gilbert, Katherine Harper, Donald J. Marples and Kevin Daly

A Call for Replication Studies pp. 4-10

James Alm

The Effects of the 1993 Earned Income Tax Credit Expansion on the Labor Supply of Unmarried Women pp. 11-40

Kampon Adireksombat

The Impact of Intergovernmental Incentives on Student Disability Rates pp. 41-73

Sally Kwak

Ask and Ye Shall Receive? Predicting the Successful Appeal of Property Tax Assessments pp. 74-101

Rachel N. Weber and Daniel P. McMillen

Stigma, Optimal Income Taxation, and the Optimal Welfare Program: A Numerical Simulation Approach pp. 102-119

Zhiyong An

The Incidence of Hybrid Automobile Tax Preferences pp. 120-133

Benjamin Chupp, Katie Myles and E. Frank Stephenson