FinanzArchiv: Public Finance Analysis

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Series handle: repec:mhr:finarc

2008, Volume 64, Issue 1

• 1-18 Longevity, Health Spending, and Pay-as-you-Go Pensions
  by Pierre Pestieau & Gregory Ponthiere & Motohiro Sato [Downloadable! (restricted)]
• 19-32 Optimal Nonlinear Taxation in an Overlapping-Generations Setting with Money as an Asset
  by Akira Yakita [Downloadable! (restricted)]
• 33-62 Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination
  by Sven Wehke [Downloadable! (restricted)]
• 63-86 Energy-Tax Reform with Vertical Tax Externalities
  by Bert Saveyn & Stef Proost [Downloadable! (restricted)]
• 87-114 A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000
  by Francesca Gastaldi & Paolo Liberati & Chiara Rapallini [Downloadable! (restricted)]
• 115-142 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?
  by Viktor Steiner & Katharina Wrohlich [Downloadable! (restricted)]

• 457-476 EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital is Mobile
  by Robert Fenge & Matthias Wrede [Downloadable! (restricted)]
• 477-497 Voting, Wealth Heterogeneity, and Endogenous Labor Supply
  by Chetan Ghate [Downloadable! (restricted)]
• 498-518 Optimal Taxation of Married Couples with Household Production
  by Henrik Jacobsen Kleven & Claus Thustrup Kreiner [Downloadable! (restricted)]
• 519-547 Sustainable Social Spending and Stagnant Public Services: Baumol's Cost Disease Revisited
  by Frederick van der Ploeg [Downloadable! (restricted)]
• 548-562 Redistributional Preference in Environmental Policy
  by Udo Ebert [Downloadable! (restricted)]
• 563-582 A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor
  by Christina Elschner & Robert Schwager [Downloadable! (restricted)]
• 583-590 Differential Taxation and Corporate Futures-Hedging
  by Jack E. Wahl & Udo Broll [Downloadable! (restricted)]
• 591-612 Germany's Company Tax Reform Act of 2008
  by Stefan Homburg [Downloadable! (restricted)]

• 311-326 Cost-Benefit Analysis of Presumptive Taxation
  by Shlomo Yitzhaki [Downloadable! (restricted)]
• 327-349 Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
  by Janet Holtzblatt [Downloadable! (restricted)]
• 350-373 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
  by James Alm & Pablo Saavedra & Edward Sennoga [Downloadable! (restricted)]
• 374-395 Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
  by John W. Diamond & George R. Zodrow [Downloadable! (restricted)]
• 396-414 From Income Tax to Consumption Tax?. The Case of Jamaica
  by Roy Bahl & Sally Wallace [Downloadable! (restricted)]
• 415-435 Using Human-Capital Theory to Establish a Potential-Income Tax
  by Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace [Downloadable! (restricted)]
• 436-456 Moving Towards Dual Income Taxation in Europe
  by Bernd Genser & Andreas Reutter [Downloadable! (restricted)]

• 163-185 Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms
  by Keiichi Kubota & Hitoshi Takehara [Downloadable! (restricted)]
• 186-210 Does Mobility Undermine Income Redistribution? A Political-Support Approach to Redistribution in a Federation
  by Kangoh Lee [Downloadable! (restricted)]
• 211-243 The Different Extent of Privatization Proceeds in OECD Countries: A Preliminary Explanation Using a Public-Choice Approach
  by Ansgar Belke & Frank Baumgärtner & Friedrich Schneider & Ralph Setzer [Downloadable! (restricted)]
• 244-263 The Composition of the Government Budget and the Dynamics of Public Debt
  by Walpurga Köhler-Töglhofer & Martin Zagler [Downloadable! (restricted)]
• 264-277 Fiscal Competition and the Composition of Public Spending: Theory and Evidence
  by Rainald Borck & Marco Caliendo & Viktor Steiner [Downloadable! (restricted)]
• 278-284 An Alternative Algorithm for Identifying Free Riders Based on a No-Free-Rider Nash Equilibrium
  by Ratna K. Shrestha & Kwang Soo Cheong [Downloadable! (restricted)]
• 285-307 Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
  by Charles E. McLure, Jr. & George R. Zodrow [Downloadable! (restricted)]

• 1-32 Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education
  by Bas Jacobs & Sweder J. G. van Wijnbergen [Downloadable! (restricted)]
• 33-45 Strategic Taxation on Mobile Capital with Spillover Externality
  by Hikaru Ogawa [Downloadable! (restricted)]
• 46-53 Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note
  by Luis H. R. Alvarez & Erkki Koskela [Downloadable! (restricted)]
• 54-82 Capital Accumulation, Welfare, and the Emergence of Pension-Fund Activism
  by Pascal Belan & Philippe Michel & Bertrand Wigniolle [Downloadable! (restricted)]
• 83-106 Volatility of Social Security Wealth: Political Risks of Benefit-Rule Changes in Germany
  by Christoph Borgmann & Matthias Heidler [Downloadable! (restricted)]
• 107-132 Saving and Retirement Decisions with Pension Risk
  by Andreas Wagener [Downloadable! (restricted)]
• 133-161 Environmental Tax Reform, Economic Growth, and Unemployment in an OLG Economy
  by Tetsuo Ono [Downloadable! (restricted)]

• 455-470 Fiscal Policy and Adjustment Costs of Private Investment in an Endogenous Growth Model with Public Capital
  by Toshiki Tamai [Downloadable! (restricted)]
• 471-502 Financing and Taxing New Firms under Asymmetric Information
  by Robin Boadway & Michael Keen [Downloadable! (restricted)]
• 503-529 Fostering Within-Family Human-Capital Investment: An Intragenerational Insurance Perspective of Social Security
  by Martin Barbie & Marcus Hagedorn & Ashok Kaul [Downloadable! (restricted)]
• 530-550 Should Unemployment Benefits Be Related to Previous Earnings?
  by Burkhard Heer [Downloadable! (restricted)]
• 551-578 Planning or Propaganda? An Evaluation of Germany's Medium-term Budgetary Planning
  by Friedrich Heinemann [Downloadable! (restricted)]
• 579-601 Company-Tax Coordination cum Tax-Rate Competition in the European Union
  by Wolfgang Eggert & Andreas Haufler [Downloadable! (restricted)]

• 323-338 A New Approach to Optimal Commodity Taxation
  by Stefan Homburg [Downloadable! (restricted)]
• 339-352 Further Analysis on Public-Good Provision in a Repeated-Game Setting
  by Keisuke Kawachi & Hikaru Ogawa [Downloadable! (restricted)]
• 353-366 Progressive Taxation, Public Capital, and Endogenous Growth
  by Alfred Greiner [Downloadable! (restricted)]
• 367-391 Indicators for Measuring Fiscal Sustainability: A Comparison of the OECD Method and Generational Accounting
  by Ulrich Benz & Stefan Fetzer [Downloadable! (restricted)]
• 392-392 Editorial Note
  by Bernd Genser & Erkki Koskela & Panu Poutvaara [Downloadable! (restricted)]
• 393-415 Optimal Linear Income Tax when Agents Vote with their Feet
  by Laurent Simula & Alain Trannoy [Downloadable! (restricted)]
• 416-436 Tax Competition and Partial Coordination
  by Sven Wehke [Downloadable! (restricted)]
• 437-454 Environmental Policy and Optimal Taxation in a Decentralized Economic Federation
  by Thomas Aronsson Aronsson & Thomas Jonsson & Tomas Sjögren [Downloadable! (restricted)]

• 149-167 Indeterminacy and Stabilization of Endogenous Cycles with Balanced-Budget Distortionary Taxation
  by Erkki Koskela & Mikko Puhakka [Downloadable! (restricted)]
• 168-198 The Normative Analysis of Tagging Revisited: Dealing with Stigmatization
  by Laurence Jacquet & Bruno Van der Linden [Downloadable! (restricted)]
• 199-217 International Environmental Policy Reforms, Tax Distortions, and the Labor Market
  by Thomas Aronsson & Thomas Jonsson & Tomas Sjögren [Downloadable! (restricted)]
• 219-219 Editorial Note
  by Andreas Haufler & Bernd Genser [Downloadable! (restricted)]
• 221-249 Efficiency Potential and Efficiency Variation in Norwegian Lower Secondary Schools
  by Lars-Erik Borge & Linn Renée Naper [Downloadable! (restricted)]
• 250-280 New Evidence on the Effect of Fiscal Decentralization on the Size and Composition of Government Spending
  by Jon H. Fiva [Downloadable! (restricted)]
• 281-304 How Fiscal Decentralization Flattens Progressive Taxes
  by Roland Hodler & Kurt Schmidheiny [Downloadable! (restricted)]
• 305-322 Tobacco Taxation in the European Union
  by Sijbren Cnossen [Downloadable! (restricted)]

• 1-27 A Theory of Fiscal Imbalance
  by Robin Boadway & Jean-François Tremblay [Downloadable! (restricted)]
• 28-49 Lindahl Equilibrium Versus Voluntary Contribution to a Public Good: The Role of the Income Distribution
  by Wolfgang Buchholz & Richard Cornes & Wolfgang Peters [Downloadable! (restricted)]
• 50-67 Indirect Taxation and Progressivity: Revenue and Welfare Changes
  by John Creedy & Catherine Sleeman [Downloadable! (restricted)]
• 68-107 On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle
  by Robert Fenge & Silke Uebelmesser & Martin Werding [Downloadable! (restricted)]
• 108-123 A Mixed Duopoly with a Lifetime Employment Contract as a Strategic Commitment
  by Kazuhiro Ohnishi [Downloadable! (restricted)]
• 124-148 When Should the Talented Receive Weaker Incentives? Peer Pressure in Teams
  by Burkhard Hehenkamp & Oddvar Kaarboe [Downloadable! (restricted)]

• 447-461 A Dynamic Model of the Black Economy
  by Dan Anderberg [Downloadable! (restricted)]
• 462-487 VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU
  by Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche [Downloadable! (restricted)]
• 488-499 Fiscal Competition, Capital-Skill Complementarity, and the Composition of Public Spending
  by Rainald Borck [Downloadable! (restricted)]
• 500-515 Risk Adjustment Schemes in Social Health Insurance: Adjusting for Cost Differences Between Insurance Plans
  by Stefan Felder [Downloadable! (restricted)]
• 516-534 Corporate Financial Dynamics: A Pecking-Order Approach
  by Hovick Shanazarian [Downloadable! (restricted)]
• 535-558 Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU
  by Sven Stöwhase [Downloadable! (restricted)]
• 559-586 Dual Income Tax: Why and How?
  by Peter Birch Sørensen [Downloadable! (restricted)]
• 587-608 New Approaches to a Fiscally-Oriented Debt Management Strategy: Objectives, Instruments, and Risks
  by Hannes Rehm [Downloadable! (restricted)]

• 275- Stamp Duty on Shares and Its Effect on Share Prices
  by Steve Bond & Mike Hawkins & Alexander Klemm
• 298- Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality
  by Hendrik Jürges & Wolfram F. Richter & Kerstin Schneider
• 327- The Pitfalls of Regional Education Policy
  by Jens Südekum
• 353- Public Provision of Private Goods and Equilibrium Unemployment
  by Thomas Aronsson & Mikael Markström & Tomas Sjögren
• 368- Distortionary Taxation, Debt, and the Transmission of Fiscal Policy Shocks
  by Ludger Linnemann
• 393- Determinants of Tax Compliance - A Cross-Country Analysis
  by Shih-Ying Wu & Mei-Jane Teng
• 418- Tax Compliance Costs for Companies in Slovenia and Croatia
  by Maja Klun & Helena Blazi´c
• 438- A Note on Financing Health-Care Reform: Some Simple Arguments Concerning Marginal Tax Burden
  by Wolfgang Buchholz

• 139- The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
  by Clemens Fuest & Bernd Huber
• 154- Migration Plans, Local Fiscal Variables, and Local Economic Conditions
  by Fredriky Carlsen
• 178- Environmental-tax financed Social Security Tax Cuts and the Double Dividend
  by Tetsuo Ono
• 201- Dealing with Unexpected Shocks to the Budget
  by Elena Gennari & Raffaela Giordano & Sandro Momigliano
• 220- UK Privatization and Household Welfare
  by Paolo Liberati
• 256- Understanding Surveys of Taxpayer Honesty
  by Janine L. F. Wilson & Steven Sheffrin

• 1- Long-term Care Insurance and Optimal Taxation for Altruistic Children
  by Alain Jousten & Barbara Lipszyc & Maurice Marchand & Pierre Pestieau
• 19- Fiscal Sustainability: The Unpleasant European Case
  by António Afonso
• 45- Effects of an Equalization Tax on Multinational Investments and Transfer Pricing
  by Seppo Kari & Jouko Ylä-Liedenpohja
• 62- The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
  by Alan J. Auerbach & Young Jun Chun & Ilho Yoo
• 98- The Relationships between Cost and User Charges: The Case of the Norwegian Utility Service
  by Lars-Erik Borge & Jørn Rattsø
• 120- Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector
  by Jukka Pirttilä & Matti Tuomala

• 462- Tax Reform, Consumption Habit, and Capital Accumulation
  by Ronald Wendner
• 482- Wide versus Narrow Tax Bases under Optimal Investment Timing
  by Paolo M. Panteghini
• 494- Efficient Tax-Subsidy for a Polluting Durable Good Industry without Commitment Ability
  by Marco Runkel
• 515- Revisiting the Equity-Efficiency Trade-off: Taxation with Non-Cooperative Families
  by Alessandro Balestrino
• 532- Wage Bargaining and Employment under Different Employment Insurance Contribution Policies
  by Marija-Liisa Halko
• 556- Tax Incentives for Private Life Annuities and the Social Security Reform: Effects on Consumption and on Adverse Selection
  by Susanne Pech
• 593- Aging and Pensions in the Euro Area
  by Philipp C. Rother & Marco Catenaro & Gerhard Schwab

• 278- Optimal Retirement and Disability Benefits with Audit
  by Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau
• 296- The Role of Immigration in Dealing with the Developed World's Demographic Transition
  by Hans Fehr & Sabine Jokisch & Laurence J. Kotlikoff
• 325- Efficiency and Equity Aspects of Alternative Social Security Rules
  by Svend E. Hougaard Jensen & Morten I. Lau & Panu Poutvaara
• 359- Aging, Labor Markets, and Pension Reform in Austria
  by Christian Keuschnigg & Mirela Keuschnigg
• 393- Pension Reform in Germany: The Impact on Retirement Decisions
  by Barbara Berkel & Axel Börsch-Supan
• 422- Tax Evasion, Tax Rates, and Reference Dependence
  by Michele Bernasconi & Alberto Zanardi
• 446- The Tobin Tax: A Mean-Variance Approach
  by Bruno Bosco & Alessandro Santoro

• 141- Optimal Redistributive Policy with Endogenous Wages
  by Luca Micheletto
• 160- Reducing Social Contributions for Unskilled Labor as a Way of Fighting Unemployment: An Empirical Evaluation for the Case of Spain
  by Oscar Bajo-Rubio & Antonio G. Gómez-Plana
• 186- Subsidizing versus Experience Rating of Unemployment Insurance in Unionized Labor Markets
  by Pekka Sinko
• 205- Unemployment, Social Transfers, and International Capital Mobility
  by Oliver Lorz
• 222- Green Tax Reform and Employment: The Interaction of Profit and Factor Taxes
  by Stefan Boeters
• 240- Fiscal Adjustment under Centralized Federalism: Empirical Evaluation of the Response to Budgetary Shocks
  by Jørn Rattsø
• 262- School Loans, Subsidies, and Economic Growth
  by Akira Yakita

• 1- Some Optimal Tax Rules for International Portfolio and Direct Investment
  by Michael P. Devereux
• 24- Taxation under Formula Apportionment - Tax Competition, Tax Incidence, and the Choice of Apportionment Factors
  by Dietmar Wellisch
• 42- Simple Criteria of Growth-Enhancing Social Security Systems
  by Kazutoshi Miyazawa
• 63- The German Retirement Benefit Formula: Drawbacks and Alternatives
  by Friedrich Breyer & Mathias Kifmann
• 83- Choosing between School Systems: The Risk of Failure
  by Volker Meier
• 94- An Experimental Test of the Public Goods Crowing Out Hypothesis when Taxation Is Endogenous
  by Matthias Sutter & Hannelore Weck-Hannemann
• 111- Unemployment Insurance, Immigrants' Skills, and Native Earnings
  by Alexander Kemnitz

• 425- On the Separation of Award and Contract in Public Procurement
  by Dieter Bös & Martin Kolmar
• 443- Effects of Overlapping Tax Bases in a Growing Economy
  by Hikaru Ogawa & Tatsuya Omori
• 458- The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany
  by Salvatore Barbaro
• 479- Education Policies, Economic Growth and Wage Inequality
  by Güther Rehme
• 504- Does Culture Matter? Tax Morale in East-West-German Comparison
  by Benno Torgler
• 529- Spatial Variation in Incentives to Work and Hysteresis in Welfare
  by Kristof Dascher
• 551- Contributions to International Public Goods and the Notion of Country Size
  by Ratna K. Shrestha & James P. Feehan

• 296- The New International Architecture
  by Rüdiger Dornbusch
• 305- Risktaking, Limited Liability, and the Competition of Bank Regulators
  by Hans-Werner Sinn
• 330- Competition of Bank Regulators: A More Optimistic View. A Comment on the Paper by Hans-Werner Sinn
  by Ernst Baltensperger
• 336- Can National Banking Systems Compete?. A Comment on the Paper by Hans-Werner Sinn
  by Peter Spencer
• 340- Asymmetric Information, Bank Failures, and the Rationale for Harmonizing Banking Regulation. A Rejoinder on Comments of Ernst Baltensperger and Peter Spencer
  by Hans-Werner Sinn
• 347- Income Taxation, Commodity Taxation and Provision of Public Goods under Labor Market Distortions
  by Thomas Aronsson & Tomas Sjögren
• 371- Funded Pensions, Labor Market Participation, and Economic Growth
  by Eric O'N. Fisher & Mark A. Roberts
• 387- Ambiguity and Partisan Business Cycles
  by Anna Maffioletti & Michele Santoni
• 407- Social Norm, the Informal Sector, and Unemployment
  by Ann-Sofie Kolm & Birthe Larsen

• 163- Optimal Taxation of Capital and Labor Income with Social Security and Variable Retirement Age
  by Philippe Michel & Pierre Pestieau
• 177- Investment in Education and Redistributive Taxation without Precommitment
  by Panu Poutvaara
• 189- The Impact of Social Security on Saving and Fertility in Germany
  by Alessandro Cigno & Luca Casolaro & Furio C. Rosati
• 212- Fiscal Competition, Labor Mobility, and Unemployment
  by Jean-Marie Lozachmeur
• 227- Neutral Taxation of Pension in a Comprehensive Income Tax
  by Dirk Kiesewetter & Rainer Niemann
• 249- Harmful Tax Practices: To Brook or to Ban?
  by Khaled Moussa Diaw & Joeri Gorter
• 264- Prospects for Consumption-Based Tax Reform in the United States
  by George Zodrow

• 3- Multinational Firms: Easy Come, Easy Go?
  by Jan I. Haaland & Ian Wooton & Giulia Faggio
• 27- Does the Tax System Encourage too Much Education?
  by Annette Alstadsæter
• 49- Trade Union Objectives and Economic Growth
  by Andreas Irmen & Berthold U. Wigger
• 68- Redundancy Pay and Collective Dismissals
  by Laszlo Goerke
• 91- Welfare to Work in the US: A Model for Germany?
  by Wolfgang Ochel
• 120- Responsibility and Reward
  by Alexander W. Cappelen & Bertil Tungodden
• 141- Considering the IMF's Perspective on a "Sound Fiscal Policy"
  by Peter S. Heller

• 363- The Optimal Income Tax: Restatement and Extensions
  by Stefan Homburg
• 396- The Supply of Public Sector Services when They Include Quantity and Quality Dimensions
  by Torberg Falch
• 430- Asymmetric Competition and Co-ordination in International Capital Income Taxation
  by Volker Arnold
• 449- Energy Tax Reform with Exemptions for the Energy-intensive Export Sector
  by Reto Schleiniger
• 466- Tax Policy in the European Union
  by Sijbren Cnossen

• 207- Corporate Tax Asymmetries under Investment Irreversibility
  by Paolo M. Panteghini
• 227- Generational Accounting versus Computable General Equilibrium
  by Volker Börstinghaus & Georg Hirte
• 244- Money, Human Capital, and Growth
  by Akira Yakita
• 260- Spectrum Auctions: How They Should and How They Should Not Be Shaped
  by Friedel Bolle & Yves Breitmoser
• 286- The German Shadow Economy: Parted in a United Germany?
  by Annette Mummert & Friedrich Schneider
• 317- National Debt, Borrowing Constraints, and Human Capital Accumulation in an Endogenous Growth Model
  by Stefan Dietrich Josten
• 339- Intergenerational Redistribution and Labor Mobility: A Survey
  by Tim Krieger

• 103- Bureaucrats and Public Procurement
  by Dieter Bös
• 121- Benefit Levels, Tax Progression and Employment
  by John P. Hutton & Anna Ruocco
• 140- On the Optimal Fiscal Treatment of Family Size
  by Alessandro Balestrino
• 158- Optimal Taxes and Transfers in a Multilevel Public Sector
  by Thomas Aronsson & Magnus Wikström
• 167- Monitoring and Productive Efficiency in Public and Private Firms
  by Anke S. Kessler & Christoph Lülfesmann
• 188- Tax Evasion with Earned Income - An Experimental Study
  by Vital Anderhub & Sebastian Giese & Werner Güth & Antje Hoffmann & Thomas Otto

• 1- Tax Competition and Transfer Pricing Disputes
  by Kashif S. Mansori & Alfons J. Weichenrieder
• 12- Public Input Provision in an Optimal Income Tax Model
  by Mutsumi Matsumoto
• 31- Nonpoint Source Pollution, Asymmetric Information, and Output Regulations
  by Gerhard Clemenz
• 48- Higher Education Financing and Income Redistribution
  by Berthold U. Wigger
• 60- Investment and Politics - Does Tax Fear Delay Investment?
  by Sabine Böckem
• 78- Bismarck versus Beveridge: Which Unemployment Compensation System is more Prone to Labor Market Shocks?
  by Thomas Beissinger & Oliver Büsse

• 361- Debt- and Equity-Financed Investment: Equilibrium Structure and Efficiency Implications
  by Assaf Razin & Efraim Sadka & Chi-Wa Yuen
• 376- Welfare Cost of (Low) Inflation: A General Equilibrium Perspective
  by Howell H. Zee
• 394- Partial Privatization and Incomplete Contracts: The Proper Scope of Government Reconsidered
  by Patrick W. Schmitz
• 412- Optimal Capital Income Taxation and Redistribution
  by Ulrike Vogelgesang
• 435- Capital Income Taxation, Cross-Ownership, and the Structure of Public Spending
  by Thomas Dickescheid
• 459- Do Monopolies Justifiably Fear Environmental Tax Reforms?
  by Thorsten Bayíndír-Upmann
• 485- Unemployment Insurance, Wage Differentials and Unemployment
  by Michael Braeuninger
• 504- German Tax Reform 2000. Description and Appraisal
  by Stefan Homburg
• 514- Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform
  by Clemens Fuest & Bernd Huber
• - German Tax Reform - An International Perspective
  by Ulrich Schreiber

• 243- Bismarck versus Beveridge. Flat-Rate and Earnings-Related Unemployment Insurance in a General Efficiency Wage Framework
  by Laszlo Goerke
• 261- Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System
  by Mathias Kifman & Dirk Schindler
• 284- Entrepreneurship and Social Security
  by Andreas Wagener
• 316- Incentive and Redistribution Effects of the German Tax Reform 2000
  by Gerhard Wagenhals
• 333- Recycling, Producer Responsibility and Centralized Waste Management
  by Thomas Eichner & Rüdiger Pethig

• 137- Time, Self-Selection and User Charges for Public Goods
  by Dan Anderberg & Fredrik Andersson & Alessandro Balestrino
• 155- Tax Evasion in an Open Economy
  by Georg Tillmann
• 182- Socially Optimal Redistribution and Growth: A Further Warning on the Welfare Significance of Representative Consumers' Preferences
  by Volker Grossmann
• 197- Public Debt in an Endogenous Growth Model of Perpetual Youth
  by Stefan Dietrich Josten
• 216- Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure
  by Matthias Wrede
• 225- Bureaucratic Choice and Endogenous Growth
  by Ingrid Ott

• 1- Can Immigration Alleviate the Demographic Burden?
  by Holger Bonin & Bernd Raffelhüschen & Jan Walliser
• 22- Funded Pensions and Unemployment
  by Roland Demmel & Christian Keuschnigg
• 39- Pareto-Improving Transition from Pay-as-you-goto Fully Funded Social Security under Uncertain Incomes
  by Nils Hauenschild
• 63- A Note on the Tax Rate implicit in Contributions to Pay-as-you-go Public Pension Systems
  by Klaus Beckmann
• 77- Unfunded Public Pension System in the Presence of Perfect Household Mobility
  by Ulrich Hange
• 89- Interjurisdictional Competition and Public-Sector Prodigality: The Triumph of the Market over the State?
  by Michael Rauscher

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This page was last updated on 2008-7-10.