Mohr Siebeck, Tübingen
FinanzArchiv: Public Finance Analysis
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2004, Volume 60, Issue 4
- 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
2004, Volume 60, Issue 3
- 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
2004, Volume 60, Issue 2
- 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
2004, Volume 60, Issue 1
- 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
2002/2003, Volume 59, Issue 4
- 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
2002/2003, Volume 59, Issue 3
- 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
2002/2003, Volume 59, Issue 2
- 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
2002/2003, Volume 59, Issue 1
- 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
2001, Volume 58, Issue 4
- 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
2001, Volume 58, Issue 3
- 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
2001, Volume 58, Issue 2
- 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
2001, Volume 58, Issue 1
- 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
2000, Volume 57, Issue 4
- 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
2000, Volume 57, Issue 3
- 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
2000, Volume 57, Issue 2
- 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
2000, Volume 57, Issue 1
- 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 - 106- International Repercussions of Direct Taxes
by Wolfgang Eggert - 126- Who Pays for Higher Education?. A Note on the Neglected Role of Income Tax Progression
by Richard Sturn & Gerhard Wohlfahrt
1999, Volume 56, Issue 3/4
- 285- Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
by Luis Alvarez & Vesa Kanniainen & Jan Södersten - 310- Failures in Corporate Governance: Can the Corporation Tax Improve Efficiency?
by Vesa Kanniainen - 335- Corporate Tax in Italy: An Analysis of the 1998 Reform
by Massimo Bordignon & Silvia Giannini & Paolo Panteghini - 363- Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany
by Thiess Büttner - 389- Globalization of the Corporate Income Tax: The Role of Allocation
by Jack M. Mintz - 424- National and International Distributive Justice in Bilateral Tax Treaties
by Alexander W. Cappelen - 443- Can Tax Coordination Work?
by Clemens Fuest & Bernd Huber - 459- Tax Competition and Trade Protection
by Eckhard Janeba & John Douglas Wilson - 481- Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
by Andreas Haufler & Guttorm Schjelderup - 500- Tax Competition with Multinational Firms
by Thomas Dickescheid - 518- Arbeitslosigkeit, Zuwanderung und Sozialhilfe: Eine Analyse der Determinanten und der Finanzierung der Sozialhilfeausgaben
by Helmut Seitz & Claudia Kurz - 556- Wirtschaftspolitik unter Reformdruck
by Franz Holzheu
1999, Volume 56, Issue 2
- 141- Does Policy Affect Growth?
by Lutz Arnold - 165- Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions
by Volker Arnold & Clemens Fuest - 174- Government versus Union. The Structure of Optimal Taxation in a Unionized Labor Market
by Stefan Boeters & Kerstin Schneider - 188- The Marginal Cost of Public Funds under Information Constrained Taxation sufficiently large
by Vidar Christiansen - 202- Earmarking of Environmental Taxes and Pareto-Efficient Taxation
by Jukka Pirttilä - 218- The Welfare State, an Impediment to Integration?
by Uwe Walz & Dietmar Wellisch - 241- Public Pensions and Growth
by Berthold U. Wigger
1999, Volume 56, Issue 1
- 1- Competition and Co-ordination in International Capital Income Taxation
by Stefan Homburg - 18- Taxing Capital Income in the Nordic Countries: A Model for the European Union?
by Sijbren Cnossen - 51- Neutral Taxation under Uncertainty - a Real Options Approach
by Rainer Niemann - 67- Public Choice and Public Finance: the Place of 'Tax Reform Advocacy'
by Geoffrey Brennan - 86- Preisdumping und Steuerdumping - wie weit reicht die Parallele?
by Gerold Krause-Junk - 104- Gesetzliche Rentenversicherung: Prognosen im Vergleich
by Hans-Werner Sinn & Marcel Thum

