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Content
April 2012, Volume 19, Issue 2
- 216-236 Optimal taxation with monopolistic competition
by Leslie Reinhorn - 237-267 Understanding multidimensional tax systems
by Leslie Robinson & Joel Slemrod - 268-287 Public pensions and labor supply over the life cycle
by Eric French & John Jones - 288-317 Myopia, regrets, and risky behaviors
by Pierre Pestieau & Gregory Ponthiere
February 2012, Volume 19, Issue 1
- 1-4 Tax evasion, tax avoidance and shadow economy: introduction
by Clemens Fuest & Friedrich Schneider - 5-24 An evasive topic: theorizing about the hidden economy
by Agnar Sandmo - 25-53 Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy
by Joel Slemrod & Caroline Weber - 54-77 Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
by James Alm - 78-103 Self-perceptions, government policies and tax compliance in Germany
by Lars Feld & Claus Larsen - 104-117 Tax avoidance versus tax evasion: on some determinants of the shadow economy
by Reinhard Neck & Jens Wächter & Friedrich Schneider - 118-138 Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany
by Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch - 139-171 Shadow economies around the world: novel insights, accepted knowledge, and new estimates
by Andreas Buehn & Friedrich Schneider - 172-194 Corruption and the shadow economy: like oil and vinegar, like water and fire?
by Andreas Buehn & Friedrich Schneider
December 2011, Volume 18, Issue 6
- 605-633 Trade and investment liberalization as determinants of multilateral environmental agreement membership
by Peter Egger & Christoph Jeßberger & Mario Larch - 634-657 Assessing the welfare change from a pension reform
by Anders Karlström & Mårten Palme & Ingemar Svensson - 658-687 Borrowing constraints, the cost of precautionary saving and unemployment insurance
by Thomas Crossley & Hamish Low - 688-723 Expected future earnings, taxation, and university enrollment
by Frank Fossen & Daniela Glocker - 724-749 Tax morale and public spending inefficiency
by Guglielmo Barone & Sauro Mocetti - 750-786 The new Spanish system of intergovernmental transfers
by Antoni Zabalza & Julio López-Laborda
October 2011, Volume 18, Issue 5
- 495-506 Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
by Nobuo Akai & Hikaru Ogawa & Yoshitomo Ogawa - 507-518 Targeted savings and labor supply
by Louis Kaplow - 519-532 Indirect taxation and tax incidence under nonlinear pricing
by Sissel Jensen & Guttorm Schjelderup - 533-554 Tariffs versus VAT in the presence of heterogeneous firms and an informal sector
by Ronald Davies & Lourenço Paz - 555-579 Does reduced trade tax revenue affect government spending patterns?
by Michael Moore & Maurizio Zanardi - 580-604 Optimal tax policy when firms are internationally mobile
by Johannes Becker & Clemens Fuest
August 2011, Volume 18, Issue 4
- 369-382 Globalisation squeezes the public sector—is it so obvious?
by Torben Andersen & Allan Sørensen - 383-398 Unequal wages for equal utilities
by Helmuth Cremer & Pierre Pestieau & Maria Racionero - 399-421 Taxing multi-nationals under union wage bargaining
by Nadine Riedel - 422-435 Corporation tax asymmetries: effective tax rates and profit shifting
by John Creedy & Norman Gemmell - 436-460 Are older workers overpaid? A literature review
by Paul Hek & Daniel Vuuren - 461-494 Financial reporting, tax, and real decisions: toward a unifying framework
by Douglas Shackelford & Joel Slemrod & James Sallee
June 2011, Volume 18, Issue 3
- 253-272 Can countries reverse fertility decline? Evidence from France’s marriage and baby bonuses, 1929–1981
by Daniel Chen - 273-290 Trade and domestic tax reforms in the presence of a public good and different neutrality conditions
by Panos Hatzipanayotou & Sajal Lahiri & Michael Michael - 291-303 Temporary immigration visas
by Oliver Lorz & Karen Schaefer - 304-321 The marginal cost of public funds and the flypaper effect
by Bev Dahlby - 322-336 Impure public goods, matching grant rates and income redistribution in a federation with decentralized leadership and imperfect labor mobility
by Arthur Caplan & Emilson Silva - 337-368 Making do: state constraints and local responses in California’s education finance system
by William Duncombe & John Yinger
April 2011, Volume 18, Issue 2
- 121-145 Merger policy and tax competition: the role of foreign firm ownership
by Andreas Haufler & Christian Schulte - 146-165 Health, disability and work: patterns for the working age population
by Pilar García-Gómez & Hans-Martin Gaudecker & Maarten Lindeboom - 166-192 Entrepreneurship and asymmetric information in input markets
by Robin Boadway & Motohiro Sato - 193-213 Targeting public services through the unequal treatment of unequals
by Audun Langørgen - 214-232 Country characteristics and preferences over tax principles
by Nigar Hashimzade & Hassan Khodavaisi & Gareth Myles - 233-251 Tradeoffs of foreign assistance for the weakest-link global public goods
by Martin Gregor
February 2011, Volume 18, Issue 1
- 1-16 Public intervention on heritage conservation and determinants of heritage authorities’ performance: a semi-parametric analysis
by Massimo Finocchiaro Castro & Calogero Guccio & Ilde Rizzo - 17-35 Wages, productivity, and retirement
by Edward Lazear - 36-55 Overlapping tax revenue, soft budget, and rent seeking
by Toshihiro Ihori - 56-73 Endogenous differential mortality, non-contractible effort and non-linear taxation
by Marie-Louise Leroux - 74-92 In-work benefits and unemployment
by Ann-Sofie Kolm & Mirco Tonin - 93-120 An applied analysis of ACE and CBIT reforms in the EU
by Ruud Mooij & Michael Devereux
December 2010, Volume 17, Issue 6
- 587-606 Education policy and tax competition with imperfect student and labor mobility
by Tim Krieger & Thomas Lange - 607-626 Second-best tax policy and natural resource management in growing economies
by Steven Cassou & Arantza Gorostiaga & María Gutiérrez & Stephen Hamilton - 627-639 Entry in tax competition: a note
by Mutsumi Matsumoto - 640-661 Private retirement savings and mandatory annuitization
by Hans Fehr & Christian Habermann - 662-685 Public transfers to the poor: is Europe really much more generous than the United States?
by M. Collado & Iñigo Iturbe-Ormaetxe - 686-698 The role of the corporate income tax as an automatic stabilizer
by Thiess Buettner & Clemens Fuest
October 2010, Volume 17, Issue 5
- 451-478 Human capital and optimal positive taxation of capital income
by Bas Jacobs & A. Bovenberg - 479-500 International tax competition: do public good spillovers matter?
by Nelly Exbrayat & Thierry Madiès & Stéphane Riou - 501-517 Rising UI benefits over time
by Tomer Blumkin & Efraim Sadka - 518-531 Tax competition and the international distribution of firm ownership: an invariance result
by Ben Ferrett & Ian Wooton - 532-555 FDI determination and corporate tax competition in a volatile world
by Mauro Ghinamo & Paolo Panteghini & Federico Revelli - 556-585 Pension reform, retirement, and life-cycle unemployment
by Christian Jaag & Christian Keuschnigg & Mirela Keuschnigg
August 2010, Volume 17, Issue 4
- 337-339 Public policy and development
by Ravi Kanbur - 340-356 Resource rents; when to spend and how to save
by Anthony Venables - 357-377 Education and social mobility
by Helmuth Cremer & Philippe Donder & Pierre Pestieau - 378-399 The impact of extreme weather events on budget balances
by Eliza Lis & Christiane Nickel - 400-429 The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone
by Stefan Parys & Sebastian James - 430-450 Food prices, tax reforms and consumer Welfare in Tanzania 1991–2007
by Vincent Leyaro & Oliver Morrissey & Trudy Owens
June 2010, Volume 17, Issue 3
- 217-235 Tax enforcement and tax havens under formula apportionment
by Johannes Becker & Clemens Fuest - 236-258 The downside of formula apportionment: evidence on factor demand distortions
by Nadine Riedel - 259-270 On optimal non-linear income taxation: numerical results revisited
by Matti Tuomala - 271-294 Consumption tax competition among governments: Evidence from the United States
by Jan Jacobs & Jenny Ligthart & Hendrik Vrijburg - 295-314 Political economy of prudent budgetary policy
by Frederick Ploeg - 315-336 Causes, benefits, and risks of business tax incentives
by Alexander Klemm
April 2010, Volume 17, Issue 2
- 91-113 Economic integration and the choice of commodity tax base with endogenous market structures
by Scott McCracken & Frank Stähler - 114-132 NIMBY and mechanism design under different constitutional constraints
by Martin Besfamille & Jean-Marie Lozachmeur - 133-150 The political economy of tax projections
by Ivo Bischoff & Wolfgang Gohout - 151-173 The effect of benefits level on take-up rates: evidence from a natural experiment
by Momi Dahan & Udi Nisan - 174-192 Internationalization and business tax revenue—evidence from Germany
by Johannes Becker & Clemens Fuest - 193-215 The welfare loss from differential taxation of sectors in Germany
by Doina Radulescu & Michael Stimmelmayr
February 2010, Volume 17, Issue 1
- 1-14 Federal tax competition and the efficiency consequences for local taxation of revenue equalization
by Christos Kotsogiannis - 15-24 The challenge of a rising skill premium for redistributive taxation
by Kjetil Bjorvatn & Alexander Cappelen - 25-42 Concavity of utility, concavity of welfare, and redistribution of income
by Louis Kaplow - 43-51 Operational expressions for the marginal cost of indirect taxation when merit arguments matter
by Fred Schroyen - 52-66 Taxation and skills investment in frictional labor markets
by Jean-François Tremblay - 67-89 Optimal income taxation and social norms in the labor market
by Thomas Aronsson & Tomas Sjögren
December 2009, Volume 16, Issue 6
- 727-752 An index of capital tax competition
by Sam Bucovetsky - 753-772 Employment and wage effects of a payroll-tax cut—evidence from a regional experiment
by Ossi Korkeamäki & Roope Uusitalo - 773-796 How do institutions affect corruption and the shadow economy?
by Axel Dreher & Christos Kotsogiannis & Steve McCorriston - 797-821 R&D tax incentives: a reappraisal
by Eren Inci - 822-849 Bilateral effective tax rates and foreign direct investment
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner - 850-870 Firm-specific forward-looking effective tax rates
by Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner
October 2009, Volume 16, Issue 5
- 605-620 The economics of politically-connected firms
by Jay Choi & Marcel Thum - 621-646 A positive analysis of labor-market institutions and tax reforms
by Thorsten Upmann - 647-669 Pareto-improving bequest taxation
by Volker Grossmann & Panu Poutvaara - 670-696 The international spillover effects of pension reform
by Yvonne Adema & Lex Meijdam & Harrie Verbon - 697-709 Rent taxation and its intertemporal welfare effects in a small open economy
by Marko Koethenbuerger & Panu Poutvaara - 710-726 Rhineland exit?
by A. Bovenberg & Coen Teulings
August 2009, Volume 16, Issue 4
- 415-417 Pensions and aging
by Helmuth Cremer & Pierre Pestieau - 418-442 Pensions and fertility: in search of a link
by Firouz Gahvari - 443-467 Developments in pension reform: the case of Dutch stand-alone collective pension schemes
by Lans Bovenberg & Theo Nijman - 468-486 Efficiency potential and determinants of efficiency: an analysis of the care for the elderly sector in Norway
by Lars-Erik Borge & Marianne Haraldsvik - 487-513 Short horizons, time inconsistency, and optimal social security
by T. Findley & Frank Caliendo - 514-537 Optimal tax policy and expected longevity: a mean and variance utility approach
by Marie-Louise Leroux & Gregory Ponthiere - 538-559 Investing for the old age: pensions, children and savings
by Vincenzo Galasso & Roberta Gatti & Paola Profeta - 560-570 Native welfare losses from high skilled immigration
by Alexander Kemnitz - 571-604 Neutral taxation of shareholder income? Corporate responses to an announced dividend tax
by Annette Alstadsæter & Erik Fjærli
June 2009, Volume 16, Issue 3
- 281-297 Profit shifting in the EU: evidence from Germany
by Alfons Weichenrieder - 298-320 The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals
by Thiess Buettner & Georg Wamser - 321-336 Tax competition, excludable public goods, and user charges
by Bernd Huber & Marco Runkel - 337-361 Yardstick competition and public sector innovation
by Johannes Rincke - 362-394 Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938
by Toke Aidt & Peter Jensen - 395-414 Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
by Charles McLure
April 2009, Volume 16, Issue 2
- 137-163 Are family allowances and fertility-related pensions perfect substitutes?
by Robert Fenge & Volker Meier - 164-175 The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition
by Susanne Dröge & Philipp Schröder - 176-197 Redistributive taxation and social insurance under adverse selection in the insurance market
by Yukihiro Nishimura - 198-218 Optimal taxation and redistribution in an OLG model with unemployment
by Thomas Aronsson & Tomas Sjögren & Torbjörn Dalin - 219-252 Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
by Peter Lambert & Thor Thoresen - 253-280 Is Prescott right? Welfare state policies and the incentives to work, learn, and retire
by Bas Jacobs
February 2009, Volume 16, Issue 1
- 1-24 Education, redistribution and the threat of brain drain
by Alexander Haupt & Eckhard Janeba - 25-42 The relative efficiency of market-based environmental policy instruments with imperfect compliance
by Sandra Rousseau & Stef Proost - 43-58 Interregional redistribution as a cure to the soft budget syndrome in federations
by Nobuo Akai & Emilson Silva - 59-81 The capital structure of multinational companies under tax competition
by Paolo Panteghini - 82-104 Labor tax reform, unemployment, and search
by Ben Heijdra & Jenny Ligthart - 105-123 Federalism, weak institutions and the competition for foreign direct investment
by Sebastian Kessing & Kai Konrad & Christos Kotsogiannis - 124-135 Please bring me the New York Times
by Hans-Werner Sinn
December 2008, Volume 15, Issue 6
- 637-646 Efficiency of capital taxation in an open economy: tax competition versus tax exportation
by Wolf Wagner & Sylvester Eijffinger - 647-667 Tax-tariff reform with costs of tax administration
by Knud Munk - 668-692 Capital income taxation and economic growth in open economies
by Geremia Palomba - 693-711 Poverty traps and intergenerational transfers
by Luciano Fanti & Luca Spataro - 712-751 The “flat tax(es)”: principles and experience
by Michael Keen & Yitae Kim & Ricardo Varsano
October 2008, Volume 15, Issue 5
- 547-562 Designing a linear pension scheme with forced savings and wage heterogeneity
by Helmuth Cremer & Philippe Donder & Dario Maldonado & Pierre Pestieau - 563-581 Measuring tax incentives for R&D
by Kenneth McKenzie - 582-598 Ageing and public capital accumulation
by Akira Yakita - 599-619 Pawns and queens revisited: public provision of private goods when individuals make mistakes
by Jukka Pirttilä & Sanna Tenhunen - 620-636 Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany
by Clemens Fuest & Andreas Peichl & Thilo Schaefer
August 2008, Volume 15, Issue 4
- 353-359 Global public goods and commons: theoretical challenges for a changing world
by Richard Cornes - 360-394 Public policies against global warming: a supply side approach
by Hans-Werner Sinn - 395-414 Mobile tax base as a global common
by Kai Konrad - 415-429 Equal sacrifice and fair burden-sharing in a public goods economy
by Wolfgang Buchholz & Wolfgang Peters - 430-459 Global trading of carbon dioxide permits with noncompliant polluters
by Emilson Silva & Xie Zhu - 460-477 Exports, foreign direct investment, and the costs of corporate taxation
by Christian Keuschnigg - 478-498 Corporate tax policy and incorporation in the EU
by Ruud Mooij & Gaëtan Nicodème - 499-526 Tax credits, income support, and partnership decisions
by Dan Anderberg - 527-545 On taxing capital income with income shifting
by Vidar Christiansen & Matti Tuomala
June 2008, Volume 15, Issue 3
- 231-255 Transfer pricing in vertically integrated industries
by Thomas Gresik & Petter Osmundsen - 256-273 Host-country governance, tax treaties and US direct investment abroad
by Henry Louie & Donald Rousslang - 274-296 Optimal commodity taxation with duty-free shopping
by Vidar Christiansen & Stephen Smith - 297-315 Political fragmentation and projected tax revenues: evidence from Flemish municipalities
by Stijn Goeminne & Benny Geys & Carine Smolders - 316-337 Local government responsiveness to federal transfers: theory and evidence
by Leonzio Rizzo - 338-352 Central versus local education finance: a political economy approach
by Rainald Borck
April 2008, Volume 15, Issue 2
- 105-107 Introduction: Special Issue on Education
by John Wilson - 109-130 The Bologna process: how student mobility affects multi-cultural skills and educational quality
by Lydia Mechtenberg & Roland Strausz - 131-143 Education policies and optimal taxation
by Darío Maldonado - 145-163 A case for taxing education
by Tomer Blumkin & Efraim Sadka - 165-198 Multi-dimensional contracts with task-specific productivity: an application to universities
by Alexis Walckiers - 199-230 Efficiency and equity of European education and training policies
by Ludger Wößmann
February 2008, Volume 15, Issue 1
- 1-4 Introduction: reinventing the welfare state
by A. Bovenberg & Bas Jacobs & Ruud Mooij - 5-17 The economics of the welfare state in today’s world
by A. Atkinson - 19-44 Childhood investments and skill formation
by Gosta Esping-Andersen - 45-66 The Scandinavian model—prospects and challenges
by Torben Andersen - 67-86 Individual savings accounts for social insurance: rationale and alternative designs
by A. Bovenberg & Martin Hansen & Peter Sørensen - 87-103 Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off
by Ruud Mooij
December 2007, Volume 14, Issue 6
- 631-655 Profit tax competition and formula apportionment
by Rüdiger Pethig & Andreas Wagener - 657-671 The optimal commodity tax structure in a four-good model
by Yoshitomo Ogawa - 673-683 Increasing marginal costs and satiation in the private provision of public goods: group size and optimality revisited
by Masayoshi Hayashi & Hiroshi Ohta - 685-698 A comment on the role of prices for excludable public goods
by Gilbert Metcalf & Jongsang Park - 699-732 Alcohol taxation and regulation in the European Union
by Sijbren Cnossen
October 2007, Volume 14, Issue 5
- 525-541 Rent seeking and aid effectiveness
by Roland Hodler - 543-562 Do tax sparing agreements contribute to the attraction of FDI in developing countries?
by Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli - 563-582 Taxpayers' responsiveness to tax rate changes and implications for the cost of taxation in Sweden
by Åsa Hansson - 583-604 Labour taxation, job creation and job destruction—Focusing on the role of wage setting
by Pekka Sinko - 605-626 How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals
by Clemens Fuest & Thomas Hemmelgarn & Fred Ramb - 627-629 How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals
by Clemens Fuest & Thomas Hemmegarn & Fred Ramb
August 2007, Volume 14, Issue 4
- 345-348 Public finance: fifty years of the second best—and beyond
by Vidar Christiansen - 349-364 Reflections on the general theory of second best at its golden jubilee
by Richard Lipsey - 365-381 VAT attacks!
by Michael Keen - 383-406 The theory of optimal taxation: what is the policy relevance?
by Peter Sørensen - 407-426 Nordic dual income taxation of entrepreneurs
by Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja - 427-456 Tax treatment of dividends and capital gains and the dividend decision under dual income tax
by Seppo Kari & Hanna Karikallio - 457-480 Maximum fee versus child benefit: a welfare analysis of Swedish child-care fee reform
by Anna Brink & Katarina Nordblom & Roger Wahlberg - 481-502 Assessing the maintenance of savings sufficiency over the first decade of retirement
by Robert Haveman & Karen Holden & Andrei Romanov & Barbara Wolfe - 503-524 Sickness absence and health care in an economic federation
by David Granlund
June 2007, Volume 14, Issue 3
- 225-261 Optimal nonlinear taxes for families
by Craig Brett - 263-279 An equitable, efficient and implementable scheme to control global carbon dioxide emissions
by Arthur Caplan & Emilson Silva - 281-292 Corporate and personal income tax declarations
by Laszlo Goerke - 293-294 Forum on income transfers and wage subsidies
by George Zodrow - 295-325 Optimal income transfers
by Louis Kaplow - 327-343 Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers
by Gregory Acs & Eric Toder
April 2007, Volume 14, Issue 2
- 115-133 Corporate tax revenues in OECD countries
by Kimberly Clausing - 135-149 Imperfect competition, indirect tax harmonization and public goods
by Christos Kotsogiannis & Miguel-Angel Lopez-Garcia - 151-164 Tax incentives and the location of FDI: Evidence from a panel of German multinationals
by Thiess Buettner & Martin Ruf - 165-190 Poverty-decreasing indirect tax reforms: Evidence from Tunisia
by Sami Bibi & Jean-Yves Duclos - 191-221 A growth oriented dual income tax
by Christian Keuschnigg & Martin Dietz
February 2007, Volume 14, Issue 1
- 3-5 Introduction: Contributions to political economy
by John Wilson - 7-27 Candidate quality
by Panu Poutvaara & Tuomas Takalo - 29-54 Politicians’ motivation, political culture, and electoral competition
by Klaas Beniers & Robert Dur - 55-69 Short-term leaders should make long-term appointments
by Amihai Glazer & Vesa Kanniainen - 71-92 Yardstick competition and the political costs of raising taxes: An empirical analysis of Spanish municipalities
by Núria Bosch & Albert Solé-Ollé