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Content
May 1997, Volume 4, Issue 2
- 107-127 Litigation, School Finance Reform, and Aggregate Educational Spending
by Robert Manwaring & Steven Sheffrin - 129-148 Tax Holidays and the International Capital Market
by Jean-François Wen - 149-165 Joint Production of Goods and Knowledge: Implications for Tax Reform
by Carlo Perroni - 167-176 Environmental Taxes and Pre-Existing Distortions: The Normalization Trap
by Ronnie Schöb - 177-197 Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program
by John Bishop & K. Chow & John Formby & Chih-Chin Ho - 201-228 Generational Accounting in New Zealand: Is There Generational Balance?
by Alan Auerbach & Bruce Baker & Laurence Kotlikoff & Jan Walliser
January 1997, Volume 4, Issue 1
- 7-24 Optimal Capital Income Taxes and Capital Controls in Small Open Economies
by Bernd Huber - 25-37 Horizontal Inequity and Vertical Redistribution
by Peter Lambert & Xavier Ramos - 39-57 Agricultural Pricing Policies in Developing Countries: An Application to Pakistan
by David Coady - 61-100 Company Tax Structure and Company Tax Incidence
by John Head
October 1996, Volume 3, Issue 4
- 449-478 Assessing the international spillover effects of capital income taxation
by Philippe Thalmann & Lawrence Goulder & François Delorme - 479-494 Commitment and the time structure of taxation of foreign direct investment
by Marianne Vigneault - 495-513 Capital mobility, wage bargaining, and social insurance policies in an economic union
by Arjan Lejour & Harrie Verbon - 515-522 Taxation, time preference, and long term international lending
by Harry Huizinga - 523-527 Optimal factor and commodity taxation in a small open economy
by Andreas Haufler
July 1996, Volume 3, Issue 3
- 237-237 Editorial note
by Michael Keen & Jack Mintz - 239-245 About this issue new perspectives on the role of government
by Peter Birch Sørensen - 247-258 The role of the state in fiscal theory
by Richard Musgrave - 259-280 Social insurance, incentives and risk taking
by Hans-Werner Sinn - 281-295 Redistributive taxation and social insurance
by Helmuth Cremer & Pierre Pestieau - 297-310 The political economy of mixed public and private schooling: A dynamic analysis
by Mark Gradstein & Moshe Justman - 311-327 Issues in decentralizing the provision of education
by Robin Boadway & Nicolas Marceau & Maurice Marchand - 329-349 The public sector and health care
by Miguel Gouveia - 351-368 Privatization, coordination and agency costs: The case for participation in Eastern Europe
by Barthold Albrecht - 369-383 Payroll taxes and VAT in a labor-turnover model of the ‘natural rate’
by Hian Hoon - 385-395 Labor market institutions and the cohesion of the middle class
by Gilles Saint-Paul - 397-412 Fiscal externalities and the design of intergovernmental grants
by Bev Dahlby - 413-424 Suppressing resistance to low-skill migration
by Assaf Razin & Efraim Sadka - 425-442 Optimal factor and commodity taxation in a small open economy
by Andreas Haufler
May 1996, Volume 3, Issue 2
- 119-119 Editor's note
by Jack Mintz - 121-135 Introduction: Fiscal Aspects of Evolving Federations
by David Wildasin - 137-155 Efficiency and the optimal direction of federal-state transfers
by Robin Boadway & Michael Keen - 157-173 Interregional redistribution through tax surcharge
by Helmuth Cremer & Maurice Marchand & Pierre Pestieau - 175-189 Strategic provision of local public inputs for oligopolistic firms in the presence of endogenous location choice
by Uwe Walz & Dietmar Wellisch - 193-213 The structure of urban governance in South African cities
by Junaid Ahmad - 215-231 Fiscal federalism and local public finance: A computable general equilibrium (CGE) framework
by Thomas Nechyba
January 1996, Volume 3, Issue 1
- 5-28 Tax coordination with different preferences for public goods: Conflict or harmony of interest?
by Andreas Haufler - 29-44 Imperfect competition and the optimal combination of ad valorem and specific taxation
by Gareth Myles - 45-56 Double taxation and tax deduction: A comparison
by William Oakland & Yongsheng Xu - 57-66 Progression and revenue effects of income tax reform
by Koen Caminada & Kees Goudswaard - 67-81 Anti-tax-avoidance provisions and the size of foreign direct investment
by Alfons Weichenrieder - 83-93 The origin principle and the welfare gains from indirect tax harmonization
by Miguel-Angel Lopez-Garcia - 97-112 A hybrid consumption-based direct tax proposed for Bolivia
by Charles Mclure & George Zodrow
October 1995, Volume 2, Issue 3
- 397-417 Administrative corruption and taxation
by Frank Flatters & W. Macleod - 419-438 Taxation, imperfect competition, and discontinuities
by James Alm & Steven Thorpe - 439-457 Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?
by Harry Grubert & John Mutti - 459-468 Spatial productivity spillovers from public infrastructure: Evidence from state highways
by Douglas Holtz-Eakin & Amy Schwartz - 471-489 Free trade taxation and protectionist taxation
by Joel Slemrod
August 1995, Volume 2, Issue 2
- 151-156 Introduction
by Lans Bovenberg & Sijbren Cnossen - 157-183 Environmental taxation and the double dividend: A reader's guide
by Lawrence Goulder - 185-205 Environmental policy, pollution, unemployment, and endogenous growth
by Søren Nielsen & Lars Pedersen & Peter Sørensen - 207-219 The double dividend and the role of inequality aversion and macroeconomic regimes
by S. Proost & D. Regemorter - 221-228 Environmental taxes on intermediate and final goods when both can be imported
by James Poterba & Julio Rotemberg - 229-244 Environmental regulation and the location of polluting industries
by Michael Rauscher - 245-260 Can household mobility solve basic environmental problems?
by Dietmar Wellisch - 261-278 International CO 2 taxation and the dynamics of fossil fuel markets
by Olli Tahvonen - 279-293 A core-theoretic solution for the design of cooperative agreements on transfrontier pollution
by Parkash Chander & Henry Tulkens - 295-317 Incentives to adopt new technologies under different pollution-control policies
by Till Requate - 319-340 Entropy, environment, and endogenous economic growth
by Sjak Smulders - 341-356 Is sustainable growth optimal?
by Andrea Baranzini & Francois Bourguignon - 357-373 The political economy of implementing environmental taxes
by Mark Pearson - 375-387 The role of the european union in environmental taxation
by Stephen Smith
February 1995, Volume 2, Issue 1
- 5-6 Introduction
by Michael Keen - 7-35 U.S. interest-allocation rules: Effects and policy
by Rosanne Altshuler & Jack Mintz - 37-53 The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
by Marsha Blumenthal & Joel Slemrod - 55-83 Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States
by Julie Collins & Douglas Shackelford - 85-106 The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes
by Michael Devereux & Harold Freeman - 109-141 Value-added tax options for India
by Robin Burgess & Stephen Howes & Nicholas Stern
October 1994, Volume 1, Issue 3
- 211-225 Taxation of foreign multinationals: A sequential bargaining approach to tax holidays
by Chris Doyle & Sweder Wijnbergen - 227-245 Taxes and production: The case of Pakistan
by Jeffrey Bernstein & Anwar Shah - 247-273 Destination- and origin-based taxation under international capital mobility
by A. Bovenberg - 277-291 International interest withholding taxation: Prospects for a common European policy
by Harry Huizinga
October 1994, Volume 1, Issue 2
- 107-126 Time inconsistency as a rationale for public unemployment insurance
by Robin Boadway & Nicolas Marceau - 127-146 Capital taxation and accumulation in a growing world economy with deficit finance
by Shuanglin Lin - 149-163 Reforming public finances in economies in transition
by Vito Tanzi - 167-168 Introduction
by Richard Bird - 169-174 The current state and future directions of public finance
by Pierre Pestieau - 175-181 The longer view
by Richard Musgrave - 183-188 Public economics: Where are we now?
by Geoffrey Brennan - 189-195 Three challenges for public finance
by Joel Slemrod - 197-204 Three approaches to public economics
by Timothy Besley
February 1994, Volume 1, Issue 1
- 5-24 When are origin and destination regimes equivalent?
by Ben Lockwood & David Meza & Gareth Myles - 25-34 Analyzing the standard deduction as a presumptive tax
by Joel Slemrod & Shlomo Yitzhaki - 35-54 Efficiency and equity consequences of decentralized government: An application to Spain
by Timothy Goodspeed - 57-79 From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries
by Peter Sørensen - 81-97 The incentive to locate a multinational firm: The effect of tax reforms in the United Kingdom
by Chris Higson & Jamie Elliott