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Content
2023, Volume 79, Issue 3
- 175-207 Optimal Wealth Taxation When Wealth Is More Than Just Capital
by Max Franks & Ottmar Edenhofer - 208-234 Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure
by Johannes Pauser - 235-274 The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion - Insights from an Agent-Based Model
by Markus Diller & Johannes Lorenz & David Meier
2023, Volume 79, Issue 2
- 93-110 Tax Competition and Leviathan with Decentralized Leadership
by Steve Billon - 111-145 Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal
by Alexander Daminger - 146-163 Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off
by Wolfgang Buchholz & Dirk Rübbelke - 164-173 Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?
by Thiess Buettner
2023, Volume 79, Issue 1
- 1-31 The Effect of an Employment Subsidy in Persistent Stagnation
by Ryu-ichiro Murota - 32-63 Comparison of Educational Subsidy Schemes in an Endogenous Growth Model
by Koichi Miyazaki - 64-91 Plurality Rule, Majority Principle and Indeterminacy in German Elections
by Salvatore Barbaro & Nils D. Steiner
2022, Volume 78, Issue 4
- 379-392 User Prices and Multiplicity in a Simple General Equilibrium Model
by George Economides & Apostolis Philippopoulos - 393-421 Social versus Individual Work Preferences: Implications for Optimal Income Taxation
by Zhiyong An & David Coady - 422-469 Top Tax Progression and Capital Taxation in Germany
by Katharina Jenderny - 470-487 Optimal Estate Taxation: More (about) Heterogeneity across Dynasties
by Philipp Krug
2022, Volume 78, Issue 3
- 291-311 Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?
by Stephan Muehlbacher & Thomas Sabitzer - 312-340 Optimal Taxation When the Tax Burden Matters
by Robin Jessen & Maria Metzing & Davud Rostam-Afschar - 342-361 Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?
by Kazuki Hiraga & Kengo Nutahara - 362-377 Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment
by Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake
2022, Volume 78, Issue 1-2
- 5-43 Behavioral Taxation: Opportunities and Challenges
by Benno Torgler - 44-86 Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment
by Philipp Doerrenberg & Andreas Peichl - 87-111 Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory
by Matthias Kasper & James Alm - 112-155 How Does Trust Affect Concessionary Behavior in Tax Bargaining?
by Eva Eberhartinger & Raffael Speitmann & Caren Sureth-Sloane & Yuchen Wu - 156-207 Gender Discriminatory Taxes, Fairness Perception, and Labor Supply
by Jochen Hundsdoerfer & Eva Matthaei - 208-238 Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment
by Marina Chugunova & Andreas Nicklisch & Kai-Uwe Schnapp - 239-289 Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment
by René Fahr & Elmar A. Janssen & Caren Sureth-Sloane
2021, Volume 77, Issue 4
- 317-344 Does the Marginal Tax Rate Affect Activity in the Informal Sector?
by Søren Leth-Petersen & Peer Ebbesen Skov - 345-375 Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms
by Sarah Godar - 376-407 Election Cycles in European Public Procurement
by Annika Havlik & Friedrich Heinemann & Justus Nover - 408-429 An Annual Wealth Tax: Pros and Cons
by Robin Boadway & Pierre Pestieau
2021, Volume 77, Issue 3
- 225-246 The Taxation of Digital Services as a Rent-Extracting Policy
by Wolfram F. Richter - 247-286 Organizational-Form Choice and Tax Incentives: Multi-Country Evidence
by Arjan Lejour & Gabriella Massenz - 287-316 Distributional Effects of Carbon Pricing in Germany
by Malte Preuss & Wolf Heinrich Reuter & Christoph M. Schmidt
2021, Volume 77, Issue 2
- 117-140 Trust in Government Institutions and Tax Morale
by Antonios M. Koumpias & Gabriel Leonardo & Jorge Martinez-Vazquez - 141-171 (In)Efficiency of Employment Offices: Is there a Trade-off between Time Saving Case Management and Quality of Welfare Benefit Determination?
by Katharina Dyballa & Kornelius Kraft - 172-196 Income Inequality, Government's Redistributive Preferences, and the Extent of Redistribution
by Hannu Tanninen & Matti Tuomala & Elina Tuominen - 197-224 Fiscal Rules and Income Inequality: The Case of OECD Countries
by Hoyong Jung & Bong Hwan Kim
2021, Volume 77, Issue 1
- 1-58 Inspections and Compliance: Enforcement of the Minimum-Wage Law
by Mattis Beckmannshagen & Alexandra Fedorets - 59-82 Corporate Income Tax and Economic Growth: Further Evidence from Canadian Provinces
by Bev Dahlby & Ergete Ferede - 83-115 Covert Racism in Economics
by John Komlos
2020, Volume 76, Issue 4
- 313-328 A Citizen-Candidate Model of Tax Competition with Interdependent Preferences
by Satoshi Kasamatsu & Taku Masuda & Hikaru Ogawa - 329-369 Estimating the Elasticity of Taxable Income When Earnings Responses Are Sluggish
by Trine Engh Vattø - 370-395 U.S. Budget Deficit Sustainability Revisited: Long Run, Persistence, and Common Trend
by José Carlos Vides & Antonio A. Golpe & Jesús Iglesias - 396-428 Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective
by James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler
2020, Volume 76, Issue 3
- 215-239 Tax Elasticity Estimates for Capital Stocks
by Jean-François Wen & Fatih Yılmaz - 240-265 A New Look into Fiscal Countercyclicality: Expectations, Shocks, and the Business Cycle
by João Tovar Jalles - 266-310 Long-Run Fiscal Consequences of Refugee Migration - The Case of Austria
by Johannes Holler & Philip Schuster
2020, Volume 76, Issue 2
- 121-145 The Role of Leasing in the Effectiveness of Corporate Tax Policy: Evidence from the 2002 Bonus Depreciation
by Jongsang Park & Sukha Shin - 146-164 Are Debt Sustainability Indicators Based on Time-Series Data Useful for Predicting Crises?
by Katharina Mersmann & Frank Westermann - 165-190 Are Moderate Leviathans Harmful to Tax Coordination?
by Jun-ichi Itaya & Chikara Yamaguchi - 191-214 Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?
by Carla Marchese & Andrea Venturini
2020, Volume 76, Issue 1
- 1-28 A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers
by Jorge Martinez-Vazquez & Cristian Sepulveda - 29-56 Bring Out the Steamrollers - It's Election Year Again!
by Jonas Klarin - 57-99 Managing High Public Debt in Euro-Area Countries: Financial Repression as Fiscal Insurance?
by Ad van Riet - 100-120 The Real Estate Transfer Tax and Government Ideology: Evidence from the German States
by Manuela Krause & Niklas Potrafke
2019, Volume 75, Issue 4
- 323-356 Are Excise Taxes on Beverages Fully Passed Through to Prices? The Danish Evidence
by U. Michael Bergman & Niels Lynggård Hansen - 357-379 Economic Aspects of Subjective Attitudes towards the German Minimum-Wage Reform
by Alexandra Fedorets & Carsten Schröder - 380-412 Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms
by Birgit Huesecken & Michael Overesch - 413-443 Measuring Redistributive Effects of Taxes and Benefits: Beyond the Proportionality Standard
by Ivica Urban
2019, Volume 75, Issue 3
- 207-228 Fiscal Reaction Functions Across the World: In Quest of Statistical (In)significance
by António Afonso & João Tovar Jalles - 229-265 The Role of Taxes in Earnings Management: Evidence from Writedowns of Long-term Equity Investments
by Giampaolo Arachi & Valeria Bucci - 266-296 Cutting the Labor Tax Wedge in Hard Times. Evidence from an Italian Reform
by Massimo Bordignon & Marie-Luise Schmitz & Gilberto Turati - 297-322 Refugee Immigration and Public-Sector Finances: Evidence from Sweden
by Lina Aldén & Mats Hammarstedt
2019, Volume 75, Issue 2
- 111-126 Pareto-Efficient International Taxation in the Presence of Environmental Externalities
by Yoshitomo Ogawa & Akihiko Yanase - 127-151 The Bavarian Municipal Fiscal Equalization Scheme: Emphasis on Equity Rather than Efficiency
by Isabella Lehmann & Matthias Wrede - 152-186 Do Central-Government Grants Affect Welfare Caseloads? Evidence from Public Assistance in Japan
by Masayoshi Hayashi - 187-204 Analysis of Entrant and Incumbent Bidding in Public Procurement Auctions
by Bedri Kamil Onur Tas
2019, Volume 75, Issue 1
- 1-38 Differential Income Taxation and Tiebout Sorting
by Takuya Obara - 39-58 Legend of the Pork Barrel? The Causal Effect of Legislature Size on Public Spending
by Carolin Holzmann & Orlando Zaddach - 56-92 The Local Economic Impact of Wind Power Deployment
by Nils May & Øivind A. Nilsen - 93-109 European Unification Based on Flexibility and Diversity
by Bruno S. Frey
December 2018, Volume 74, Issue 4
- 415-445 Distributional Effects of Subsidizing Retirement Savings Accounts: Evidence from Germany
by Giacomo Corneo & Johannes König & Carsten Schröder - 446-461 Migration and Long-Term Fiscal Sustainability in Welfare Europe: A Case Study
by Gerrit Manthei & Bernd Raffelhüschen - 462-480 Start-ups, Venture Capital Financing, and Tax Policy under Adverse Selection
by Diego d'Andria - 481-534 Income Underreporting by the Self-Employed in Switzerland: An International Comparison
by Felix Schmutz
September 2018, Volume 74, Issue 3
- 293-339 The Knowledge and Skills That Are Essential to Make Financial Decisions: First Results From PISA 2012
by Dolores Moreno-Herrero & Manuel Salas-Velasco & José Sánchez-Campillo - 340-360 Financing Public Capital When Rents Are Back: A Macroeconomic Henry George Theorem
by Linus Mattauch & Jan Siegmeier & Ottmar Edenhofer & Felix Creutzig - 361-375 Welfare-improving Consumption Tax in the Presence of a Wage Tax under Idiosyncratic Returns from Investment and Incomplete Markets
by Hisahiro Naito - 376-413 Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered
by Michael Stimmelmayr
June 2018, Volume 74, Issue 2
- 173-199 The Marginal Cost of Public Funds and the Laffer Curve: Evidence from the Canadian Provinces
by Bev Dahlby & Ergete Ferede - 200-234 EMU and the Size of the Public Sector
by Erik Mäkelä - 235-259 Pay-As-You-Go Pension, Bargaining Power, and Fertility
by Mizuki Komura & Hikaru Ogawa - 260-291 The Efficiency of Local Public-Service Production: The Effect of Political Institutions
by Peter Bönisch & Peter Haug
March 2018, Volume 74, Issue 1
- 1-3 Editorial Note
by Kai A. Konrad & Ronnie Schöb & Marcel Thum & Alfons J. Weichenrieder - 4-33 Bank Taxes, Bailouts and Financial Crises
by Michael Keen - 34-51 Natural Resource Extraction in a Federation
by Robin Boadway & Motohiro Sato & Jean-François Tremblay - 52-70 Breakthrough Renewables and the Green Paradox
by Frederick van der Ploeg - 71-87 From the Linear Economy to the Circular Economy: A Basic Model
by Peter Birch Sørensen - 88-108 Social Insurance for Long-Term Care with Deductible and Linear Contributions
by Justina Klimaviciute & Pierre Pestieau - 109-130 Ties between Health Policy, Early Health Problems, and Lifetime Earnings
by Manuel Flores & Barbara Wolfe - 131-143 Real Firms in Tax Systems
by Joel Slemrod & William C. Boning - 144-157 Toward Understanding the Relationship of Temporal Changes in Demographic Structure to Changes in U.S. Poverty
by Robert Haveman & Kathryn Wilson - 158-172 Migration-Induced Redistribution with and without Migrants' Voting
by Assaf Razin & Efraim Sadka
December 2017, Volume 73, Issue 4
- 341-360 Unemployment, Fiscal Stimulus Policy, and Debt Sustainability in an Endogenous Growing Economy
by Akira Kamiguchi - 361-381 Rewarding Successes Discourages Experimentation
by Kimiko Terai & Amihai Glazer - 382-401 The Option Value of Membership in a Defense Alliance
by Vesa Kanniainen & Staffan Ringbom - 402-423 Taxing and Subsidizing Foreign Investors
by Rishi R. Sharma - 424-453 What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes
by Mario Morger
September 2017, Volume 73, Issue 3
- 237-254 Putting Government Spending Shocks under the Microscope: Standard Vector Autoregression versus the Narrative Approach
by Rong Li - 255-291 The Optimal Portfolio of PAYG Benefits and Funded Pensions in Germany
by Christoph Anders & Max Groneck - 292-316 Optimal National Policies towards Multinationals when Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies
by Osiris J. Parcero - 317-340 Personal-Income-Tax Reforms and Effective-Tax Functions in China
by Rong Li & Guangrong Ma
June 2017, Volume 73, Issue 2
- 135-162 Endogenous Financial Literacy, Saving, and Stock Market Participation
by Luca Spataro & Lorenzo Corsini - 163-189 Aging, Pensions, and Growth
by Tetsuo Ono - 190-212 The Nature of Returns to Scale in Aggregate Production with Public Intermediate Goods
by Johannes Pauser - 213-236 Manipulating Fiscal Forecasts: Evidence from the German States
by Björn Kauder & Niklas Potrafke & Christoph Schinke
March 2017, Volume 73, Issue 1
- 1-41 Getting the Poor to Work: Three Welfare-Increasing Reforms for a Busy Germany
by Robin Jessen & Davud Rostam-Afschar & Viktor Steiner - 42-76 Unemployment Accounts and Private Insurance Markets
by Silvia Platoni - 77-102 Identity, Incentives, and Their Dynamics in the Production of Publicly Provided Goods
by Paolo Polidori & Désirée Teobaldelli - 103-132 Fiscal Sustainability of the German Länder: Time-Series Evidence
by Heiko T. Burret & Lars P. Feld & Ekkehard A. Köhler
December 2016, Volume 72, Issue 4
- 371-406 Labor Mobility and Fiscal Policy in a Currency Union
by Angelo Baglioni & Andrea Boitani & Massimo Bordignon - 407-420 Absorbing Shocks: National Rainy-Day Funds and Cross-Country Transfers in a Fiscal Union
by Timothy J. Goodspeed - 421-452 Fiscal Rules, Fiscal Space, and the Procyclicality of Fiscal Policy
by Carolin Nerlich & Wolf Heinrich Reuter - 453-474 Readmission and Hospital Quality under Different Payment Regimes
by Calogero Guccio & Domenico Lisi & Giacomo Pignataro - 475-503 The Swedish Earned Income Tax Credit: Did It Increase Employment?
by Karin Edmark & Che-Yuan Liang & Eva Mörk & Hakan Selin
September 2016, Volume 72, Issue 3
- 229-267 A Stochastic Indicator for Sovereign Debt Sustainability
by Jasper Lukkezen & Hugo Rojas-Romagosa - 268-301 Base Erosion, Profit Shifting and Developing Countries
by Ernesto Crivelli & Ruud De Mooij & Michael Keen - 302-333 Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects
by Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert - 334-368 Decomposition of Redistributive Effects of Japanese Personal Income Tax, 1984-2009
by Takeshi Miyazaki & Yukinobu Kitamura
June 2016, Volume 72, Issue 2
- 125-157 Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
by Omar Chisari & Antonio Estache & Gaetan Nicodeme - 158-174 Dividend Taxation and the Cost of New Share Issues
by Tobias Lindhe & Jan Södersten - 175-210 What Role Can Taxes and Subsidies Play in Changing Diets?
by Anil Markandya & Ibon Galarraga & Luis M. Abadie & Josu Lucas & Joseph V. Spadaro - 211-228 Government Consumption Volatility and the Size of Nations
by Davide Furceri & Sinem Kiliç Çelik & Marcos Poplawski-Ribeiro
March 2016, Volume 72, Issue 1
- 1-40 Intergovernmental Transfers, Local Fiscal Policy, and the Flypaper Effect: Evidence from a German State
by Thushyanthan Baskaran - 41-73 Structural and Cyclical Effects of Tax Progression
by Jana Kremer & Nikolai Stähler - 74-95 Public-Input Provision under Formula Apportionment
by Mutsumi Matsumoto - 96-123 Taxation and Incentives to Innovate: A Principal-Agent Approach
by Diego d'Andria
December 2015, Volume 71, Issue 4
- 415-439 Assessing Fiscal-Policy Sustainability: On the Different States of the Debt-to-GDP Process
by Anton Velinov - 440-459 Fixing What Ain't Broken through Public Service Broadcasting
by Gernot Sieg & Torben Stühmeier - 460-473 Optimal Income Redistribution and Capital Market Integration
by Hongyan Yang - 474-505 Hypergeorgism: When Rent Taxation Is Socially Optimal
by Ottmar Edenhofer & Linus Mattauch & Jan Siegmeier - 506-530 Tax Aggressiveness of Taxpayers with Heterogeneous Income and Uncertainty about Taxable Income
by Markus Diller & Johannes Lorenz
September 2015, Volume 71, Issue 3
- 299-327 Matching versus General Grants: Local Government Response to Child-Care Subsidies
by Lars Håkonsen & Trond Erik Lunder - 328-359 Tax Mandates and Factor Input Use: Theory and Evidence from Italy
by Federico Revelli - 360-370 Tax Principles and Tariff-Tax Reforms
by Kenji Fujiwara - 371-384 Welfare and Inequality with Hard-to-Tax Markets
by Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura - 385-406 Population Aging and Growth: The Effect of Pay-as-You-Go Pension Reform
by Ken Tabata - 407-414 A Note on Voting over Taxes with Tax Avoidance
by Zhiyong An
June 2015, Volume 71, Issue 2
- 141-152 A Normative Analysis of Impact Fees for Suburban Commercial Development
by Adam T. Jones & Arthur Snow - 153-177 Nonlinear Dividend Tax and the Dynamics of the Firm
by Seppo Kari & Jussi Laitila - 178-215 Measuring Fuel Poverty: General Considerations and Application to German Household Data
by Peter Heindl - 216-239 Does the Endowment of Contributors Make a Difference in Threshold Public-Good Games?
by Federica Alberti - 240-277 Implementing Efficient Market Structures: The Role of Information Transmission
by Eberhard Feess & Michael Paust - 278-298 A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries
by Fidel Picos-Sánchez & Alastair Thomas
March 2015, Volume 71, Issue 1
- 1-36 Evidence for Profit Shifting with Tax-sensitive Capital Stocks
by Simon Loretz & Socrates Mokkas - 37-52 Timing of Penalties, Tax Rates, and Tax Evasion
by Kangoh Lee - 53-81 Reforming Family Taxation in Germany - Labor Supply versus Insurance Effects
by Hans Fehr & Manuel Kallweit & Fabian Kindermann - 82-105 The Political Economics of Higher-Education Finance for Mobile Individuals
by Rainald Borck & Silke Uebelmesser & Martin Wimbersky - 106-117 Using the Discrete Model to Derive Optimal Income Tax Rates
by Spencer Bastani - 118-139 The Long Shadow of the European VAT, Exemplified by the Dutch Experience
by Leon Bettendorf & Sijbren Cnossen
December 2014, Volume 70, Issue 4
- 487-510 The Effect of a Low-Rate Transaction Tax on a Highly Liquid Market
by Thornton Matheson - 511-526 Commitment, Deficit Ceiling, and Fiscal Privilege
by Toshihiro Ihori - 527-555 Tax-Treaty Effects on Foreign Investment: Evidence from European Multinationals
by Mário Marques & Carlos Pinho - 556-566 Fiscal Transfer in a Repeated-Interaction Model of Tax Competition
by Wenming Wang & Keisuke Kawachi & Hikaru Ogawa - 567-598 How Taxes on Firms Reduce the Risk of After-Tax Cash Flows
by Diderik Lund - 599-624 Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax
by André Decoster & Peter Haan
September 2014, Volume 70, Issue 3
- 345-373 Tax Policy, Tax Competition, and Fiscal Rules: Insights from a Classroom Experiment and Surveys of Politicians
by Eckhard Janeba - 374-404 Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks
by Oscar Amerighi & Giuseppe De Feo - 405-429 The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union
by Gerlinde Verbist & Francesco Figari - 430-457 Financial Incentives and Inappropriateness in Health Care: Evidence from Italian Cesarean Sections
by Marina Cavalieri & Calogero Guccio & Domenico Lisi & Giacomo Pignataro - 458-485 Money at the Docks of Tax Havens: A Guide
by Shafik Hebous
June 2014, Volume 70, Issue 2
- 169-199 Present-Biased Preferences and Publicly Provided Private Goods
by Thomas Aronsson & David Granlund - 200-217 The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States
by Ulrich Hendel - 218-248 The (Im)Possibility of Overprovision of Public Goods in Interjurisdictional Tax Competition
by Thomas Eichner & Thorsten Upmann - 249-277 Environmental Taxation and Redistribution Concerns
by Rafael Aigner - 278-315 Cyclical Adjustment in Fiscal Rules: Some Evidence on Real-Time Bias for EU-15 Countries
by Gerhard Kempkes - 316-342 Optimal Commodity Taxes for Norway with Cross-Border Shopping
by Odd Erik Nygård
March 2014, Volume 70, Issue 1
- 3-30 Persistence or Convergence? The East-West Tax-Morale Gap in Germany
by Axel Möhlmann - 31-66 Dynamic Scoring in Open Economies
by Giovanni Ganelli & Juha Tervala - 67-96 Foreign Aid and Revenue: Still a Crowding-Out Effect?
by Dora Benedek & Ernesto Crivelli & Sanjeev Gupta & Priscilla Muthoora - 97-115 Large Taxes, Status Goods, and Piracy
by Alessandro Balestrino - 116-127 Regional Cohesion Maintenance, Spillovers, and Imperfect Labor Mobility
by Naoto Aoyama & Emilson C. D. Silva - 128-168 Testing Wagner's Law at Different Stages of Economic Development
by Jan Kuckuck
December 2013, Volume 69, Issue 4
- 393-411 A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction
by Benno Torgler - 412-438 Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due
by Stephan Muehlbacher & Erich Kirchler - 439-468 Deterrence, Coping Styles and Defiance
by Valerie Braithwaite & Monika Reinhart - 469-486 Narrative and Tax Compliance
by Susan C. Morse - 487-510 "How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance
by Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler - 511-542 The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
by Martin Fochmann & Joachim Weimann
September 2013, Volume 69, Issue 3
- 241-255 The Inconsistency Between Measurement and Policy Instruments in Family Income Taxation
by Peter J. Lambert & Shlomo Yitzhaki - 256-288 Does Wagner´s Law Ruin the Sustainability of German Public Finances?
by Gerrit B. Koester & Christoph Priesmeier - 289-316 Public-Sector Efficiency and Political Culture
by Raffaela Giordano & Pietro Tommasino - 317-337 Are Your Firm´s Taxes Set in Warsaw? Spatial Tax Competition in Europe
by Karen Crabbé - 338-389 From Optimal Tax Theory to Applied Tax Policy
by Bas Jacobs
June 2013, Volume 69, Issue 2
- 135-147 Immigration and Voting on the Size and the Composition of Public Spending
by Karin Mayr - 148-166 Redistributive Effects in a Dual Income Tax System
by Arnaldur Sölvi Kristjánsson - 167-193 Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship
by Vesa Kanniainen & Paolo M. Panteghini - 194-214 Optimal Taxes and User Fees in a Growing Economy with Excludable and Nonexcludable Public Inputs
by Fu-Sheng Hung & Chien-Yin Chen - 215-240 Long-Run Effects of Tax Policies in a Mixed Market
by Susumu Cato & Toshihiro Matsumura
March 2013, Volume 69, Issue 1
- 3-29 Voluntary Pension Savings and Tax Incentives: Evidence from Finland
by Jarkko Harju - 30-56 Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data
by Martin Jacob - 57-71 The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal
by Francesco Menoncin & Paolo M. Panteghini - 72-114 Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008
by Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel - 115-128 Optimal Redistributive Taxation in a Multiexternality Model
by Paul Eckerstorfer - 129-134 A Note on the Taxation of Couples Under Income Uncertainty
by Giacomo Corneo
December 2012, Volume 68, Issue 4
- 335-364 Are Fiscal Adjustments Contractionary?
by Christoph A. Schaltegger & Martin Weder - 365-382 Prudent Fiscal Policy in the Presence of Bailout Expectations
by Zarko Y. Kalamov - 383-405 Germany´s New Debt Brake: A Blueprint for Europe?
by Eckhard Janeba - 406-430 Understanding Public Debt Preferences
by Friedrich Heinemann & Tanja Hennighausen - 431-444 Income Inequality, Tax Base and Sovereign Spreads
by Joshua Aizenman & Yothin Jinjarak