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Content
September 2023, Volume 51, Issue 5
- 619-648 Partisanship and Property Tax Redistribution: Evidence From Repealing Colorado's Gallagher Amendment
by Geoffrey Propheter - 649-668 Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains
by Asa Ferguson & Liam Marshall & Jonathan C. Rork - 669-687 What Factors Entice States to Manipulate Corporate Income Tax Apportionment Formulas?
by John Deskins & Brian Hill - 688-715 Government Lending as a Tool to Mitigate the Effect of Asymmetric Information
by Sangkyun Park
July 2023, Volume 51, Issue 4
- 455-487 The Impact of State 529 Plan Tax Incentives on Take-Up and Savings
by Bradley T. Heim & Ruth Winecoff - 488-512 Hiding the Losses: Fiscal Transparency and the Performance of Government Portfolios of Financial Assets
by Mike Seiferling & Shamsuddin Tareq - 513-567 Local Governments’ Adoption of Innovative Infrastructure Finance Tool: Evidence From Pennsylvania Municipalities
by Laiyang Ke & Shiqin Liu
May 2023, Volume 51, Issue 3
- 315-338 Do Subnational Fiscal Rules Reduce Public Investment? The Case of Fiscal Responsibility Laws in India
by Rahul Pathak - 339-367 The Ends Against the Middle: The Case of Municipal Golf
by Xiaoxiao Li & Wen Mao & Peter A. Zaleski & Catherine Kenny - 368-431 Public Pension Reform and Credit Quality of State Governments
by Trang Hoang - 432-450 Substitution Between Private and Government Consumption in a Currency Area: The Case of the CFA Franc Zone
by Michel Cyrille Samba & Seabrook Arthur Mveng
March 2023, Volume 51, Issue 2
- 171-205 Corporate Effective Tax Rates for Research and Policy
by Petr Janský - 206-235 Decentralization and Progressive Taxation
by Simon Berset & Mark Schelker - 236-261 Effect of International Commodity Price Shocks on Public Finances in Africa
by Dakpoulé Da & Mahamadou Diarra - 262-310 Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy
by Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi
January 2023, Volume 51, Issue 1
- 3-43 The Impact of State Fiscal Policy on States’ Resilience Exiting the Great Recession
by Peter Prescott & Kathy Paulson Gjerde - 44-75 Precautionary Social Planning
by James Feigenbaum & Tong Jin - 76-131 Do Countries Really Deviate from the Optimal Tax System?
by Cristian F. Sepulveda - 132-167 Nature versus Nurture in Social Mobility Under Private and Public Education Systems
by Simon Fan & Yu Pang & Pierre Pestieau
November 2022, Volume 50, Issue 6
- 647-650 Introduction to Special Issue: Split-Rate Taxation
by John E. Anderson - 651-679 Effects of Split-Rate Taxation on Tax Base
by Zhou Yang & Zackary B. Hawley - 680-703 Split-Rate Taxation and Business Establishment Location: Evidence From the Pennsylvania Experience
by Andrew Hanson - 704-731 The Effect of Property Assessment Reductions on Homeownership: A Quasi-Dynamic Economic Analysis
by Fernanda Alfaro & Dusan Paredes & Mark Skidmore
September 2022, Volume 50, Issue 5
- 515-557 Government Welfare Policy Under a Skilled-Biased Technological Change
by Michel Strawczynski & Oren Tirosh - 558-578 Ideology, Party, and Opinions of Taxes on the Rich and Middle Class in the United States: Evidence from the 2016 General Social Survey
by Steven T. Yen & Ernest M. Zampelli - 579-596 Business Regulations and Between-City Migration
by Alicia Plemmons & Sriparna Ghosh - 597-642 The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria
by Matthias Petutschnig & Silke Rünger
July 2022, Volume 50, Issue 4
- 379-435 Who Lacks Pension Knowledge, Why and Does it Matter? Evidence From Swedish Retirement Savers
by Mikael Elinder & Johannes Hagen & Mattias Nordin & Jenny Säve-Söderbergh - 436-483 The Distributive Impact of the Luxembourg Tax-Benefit System: A More Comprehensive Measurement
by Vincent Vergnat & Conchita D’Ambrosio & Philippe Liégeois - 484-509 Breaking Wagner's Law: Which Countries Have the Most Limited Government?
by Ryan H. Murphy
May 2022, Volume 50, Issue 3
- 239-278 The Fiscal Impact of the COVID-19 Pandemic on Subnational Governments: The Case of Russia
by Michael Alexeev & Andrey Yushkov - 279-306 The Curse of Historic Resources
by Russell S. Sobel & J. R. Clark & Reagan N. Sobel - 307-335 The Fiscal Common Pool Problem, Municipal Mergers, and Spillovers
by Nobuo Akai & Tsuyoshi Goto - 336-376 A Replication of “Trade Shocks and the Provision of Local Public Goods†(American Economic Journal: Economic Policy, 2017)
by Ziyuan Wang & Thomas Luke Spreen & Lang (Kate) Yang
March 2022, Volume 50, Issue 2
- 135-168 The Effect of Presidential Particularism on Economic Well-Being: A County-Level Analysis
by Jamie Bologna Pavlik & Maria Tackett - 169-205 Accounting for the State Fixed Effect for Municipal Cash Reserves: The Role of Financial and Institutional Variables
by Kawika Pierson & Jon C. Thompson & Fred Thompson - 206-235 Growth and Welfare Implications of Mortality Differentials in Unfunded Social Security Systems
by Mark C. Kelly
January 2022, Volume 50, Issue 1
- 3-3 Official Welcome to New Co-Editor of Public Finance Review
by T. Scott Findley - 4-32 The VAT at 100: A Retrospective Survey and Agenda for Future Research
by Joel Slemrod & Tejaswi Velayudhan - 33-61 How Would a Permanently Refundable Child and Dependent Care Credit Affect Eligibility, Benefits, and Incentives?
by Gabrielle Pepin - 62-90 Fiscal Decentralization and the Composition of Local Government Expenditure: Evidence from South Korea
by Jinsol Park - 91-119 Online Open Budget: The Effects of Budget Transparency on Budget Efficiency
by Hoyong Jung - 120-130 Age Demographics and the Tax Mix in US States
by Cameron A. Shelton
November 2021, Volume 49, Issue 6
- 779-814 Does the ACA Medicaid Expansion Affect Hospitals’ Financial Performance?
by Pengju Zhang & Ling Zhu - 815-844 Pro-rich Inflation and Optimal Income Taxation
by Eren Gürer & Alfons J. Weichenrieder - 845-873 Revisiting tax effort in emerging markets
by Gustavo Canavire-Bacarreza & Maria Cecilia Deza & Osmel Manzano & Alejandro Puerta
September 2021, Volume 49, Issue 5
- 635-672 Balanced Budget Requirements Revisited
by Sharon N. Kioko & Michelle L. Lofton - 673-716 Pandering Politicians? Targeted Economic Development Incentives and Voter Response
by Jacob Bundrick & Erica Smith & Weici Yuan - 717-753 The flypaper sticks even when aid travels overseas
by Emily C. Marshall & James W. Saunoris & T. Daniel Woodbury - 754-776 Public Input Provision, Tax Base Mobility, and External Ownership
by Mutsumi Matsumoto
July 2021, Volume 49, Issue 4
- 495-547 How Does a Reduction in Mandated Medicaid Spending Affect Local Fiscal Behaviors? Evidence from New York State
by Yusun Kim - 548-572 Masquerading the Government: Drivers of Government Impersonation Fraud
by Rajeev K. Goel - 573-588 Implications of a Mortgage Interest Credit for the United States
by Austin J. Drukker - 589-626 A Replication of “Weathering Corruption†( Journal of Law and Economics, 2008)
by Adriana Cordis & Jeffrey Milyo - 627-630 A Reply to a Replication of “Weathering Corruption†( Journal of Law and Economics, 2008): Different Data Produce Different Results
by Peter T. Leeson & Russell S. Sobel
May 2021, Volume 49, Issue 3
- 335-391 A Tale of Two Bases: Progressive Taxation of Capital and Labor Income
by Rachel Moore & Brandon Pecoraro - 392-434 The Finance of Unemployment Compensation and Its Consequences
by Audrey Guo & Andrew C. Johnston - 435-463 The Influence of Neighboring Jurisdictions Matters: Examining the Impact of Natural Disasters on Local Government Fiscal Accounts
by Yu Shi & Jingran Sun - 464-487 A Replication of “The Robust Relationship between Taxes and US State Income Growth†(National Tax Journal 2008)
by Ben Brewer & Karen Smith Conway & Jonathan C. Rork - 488-491 Reply to Brewer, Conway, and Rork (2021)
by W. Robert Reed
March 2021, Volume 49, Issue 2
- 167-220 Hand-to-mouth Consumption and Calorie Consciousness: Consequences for Junk-food Taxation
by Nathalie Mathieu-Bolh - 221-261 Measuring Fiscal Spillovers in Brazilian Municipalities
by Marcelo Castro & Enlinson Mattos - 262-293 A Comparison of Different Data-driven Procedures to Determine the Bunching Window
by Vincent Dekker & Karsten Schweikert - 294-332 Government Size, Trade Openness, and Intersectoral Income Fluctuation: An International Panel Analysis
by Daehaeng Kim & Chul-In Lee
January 2021, Volume 49, Issue 1
- 3-40 Taxes and Economic Growth in OECD Countries: A Meta-analysis
by Nazila Alinaghi & W. Robert Reed - 41-70 Discounting Environmental Benefits for Future Generations
by Liqun Liu & Andrew J. Rettenmaier & Thomas R. Saving - 71-105 Solving the Muni Puzzle: Who Benefits from Tax Exemption of Government Debt?
by Konul Amrahova Riegel - 106-135 Do Left-wing Governments Decrease Wage Inequality among Civil Servants? Empirical Evidence from the German States
by Björn Kauder & Manuela Krause & Niklas Potrafke
November 2020, Volume 48, Issue 6
- 711-713 Introduction to the Special Issue: Insights from Experiments for Public Economics and Public Policy
by James C. Cox & R. Mark Isaac & Abhijit Ramalingam - 714-750 Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany
by Claudia Keser & David Masclet & Claude Montmarquette - 751-777 Threshold and Group Size Uncertainty in Common-pool Resources: An Experimental Study
by Abdul H. Kidwai & Angela C. M. de Oliveira - 778-805 What Drives Gender Differences in Trust and Trustworthiness?
by Shagata Mukherjee - 806-828 Fake News, Information Herds, Cascades, and Economic Knowledge
by Lazarina Butkovich & Nina Butkovich & Saba Devdariani & Charles R. Plott & Han Seo
September 2020, Volume 48, Issue 5
- 579-626 Do State Earned Income Tax Credits Increase Participation in the Federal EITC?
by David Neumark & Katherine E. Williams - 627-649 Don’t Tax My Dreams: The Lottery Sales Response to Gambling Tax Changes
by Luke P. Rodgers - 650-675 The Impact of Video Gaming Terminals on Casinos and State and Local Tax Revenue
by Erin Hazel Phipps & Mark W. Nichols & Federico Guerrero - 676-705 Marginal Income Tax Rates, Economic Growth, and Primary Fiscal Deficits
by Andrew Keinsley & Shu Wu
July 2020, Volume 48, Issue 4
- 387-424 The Anticipation Effect of the Earnings Test Reform on Younger Cohorts
by Tengjiao Chen & Yajie Sheng & Yu Xu - 425-466 Welfare Implications of Uncertain Social Security Reform
by Jaeger Nelson - 467-504 Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence
by Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel - 505-537 Delegation of Taxation Authority and Multipolicy Commitment in a Decentralized Leadership Model
by Nobuo Akai & Takahiro Watanabe - 538-567 A Replication of “Sorting through Global Corruption Determinants: Institutions and Education Matter—Not Culture†(World Development 2018)
by Rajeev K. Goel & James W. Saunoris - 568-576 Reply to “A Replication of “Sorting through Global Corruption Determinants: Institutions and Education Matter— Not Culture†(World Development, 2018)â€
by Michael Jetter & Christopher F. Parmeter
May 2020, Volume 48, Issue 3
- 283-284 Outstanding Paper Award of 2019
by Shu Wang & David Merriman & Frank Chaloupka - 285-302 History of a Journal: Public Finance Quarterly to Public Finance Review
by J. Ronnie Davis - 303-339 The Time-series Linkages between US Fiscal Policy and Asset Prices
by Ghassen El Montasser & Rangan Gupta & Jooste Charl & Stephen M. Miller - 340-353 Dynamic Scoring: An Assessment of Fiscal Closing Assumptions
by Rachel Moore & Brandon Pecoraro - 354-383 State Tax Haven Legislation and Corporate Income Tax Revenues
by Stephen J. Lusch & James Stekelberg
March 2020, Volume 48, Issue 2
- 139-177 Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword?
by Kartikeya Singh & Cody Kallen & Aparna Mathur - 178-211 Dimensions of Ethnic Diversity and Underground Economic Activity: Cross-country Evidence
by Aziz N. Berdiev & Rajeev K. Goel & James W. Saunoris - 212-249 Institutional and Economic Determinants of Regional Public Debt in Spain
by Mar Delgado-Téllez & Javier J. Pérez - 250-277 Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica
by Oronde Small & Leanora Brown
January 2020, Volume 48, Issue 1
- 3-42 Personal Income Taxation and College Major Choice: A Case Study of the 1986 Tax Reform Act
by Sieuwerd Gaastra - 43-71 Social Discount Rates for Seventeen Latin American Countries: Theory and Parameter Estimation
by Mark A. Moore & Anthony E. Boardman & Aidan R. Vining - 72-101 Natural Disasters and Financial Implications for Subnational Governments: Evidence from China
by Qing Miao & Can Chen & Yi Lu & Michael Abrigo - 102-134 Intergovernmental Costs of Political Gridlock: Local Government Cash Flow Smoothing during State Budgetary Delays
by Lang (Kate) Yang
November 2019, Volume 47, Issue 6
- 971-1001 Distributional Impacts of State and Local Tax Policy in a Heterogeneous-agent Model
by Jorge A. Barro - 1002-1041 Uncompensated Care and the Collapse of Hospital Payment Regulation: An Illustration of the Tinbergen Rule
by Jeffrey Clemens & Benedic Ippolito - 1042-1075 The Effects of Performance Audits on School District Financial Behavior
by Paul N. Thompson & Mark St. John
September 2019, Volume 47, Issue 5
- 807-827 The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure
by David Splinter - 828-863 Poverty and Savings: Optimal Taxes with Endogenous Discount Factors
by Pier-André Bouchard St-Amant & Louis Perrault - 864-892 Political Economy of the Parcel Tax in California School Districts
by Soomi Lee - 893-924 The Returns to Lobbying: Evidence from Local Governments in the “Age of Earmarksâ€
by Steven Gordon - 925-966 The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany
by Kay Blaufus & Frank Hechtner & Janine K. Jarzembski
July 2019, Volume 47, Issue 4
- 635-661 Should Wealth Transfers Be Taxed? Evidence from a Representative German Survey
by Ivo Bischoff & Nataliya Kusa - 662-678 Evading the Catastrophic Costs of Nursing Home Care: A Theoretical Inquiry
by Gideon Yaniv - 679-717 Fiscal Decentralization, Budget Discipline, and Local Finance Reform in Russia’s Regions
by Michael Alexeev & Nikolay Avxentyev & Arseny Mamedov & Sergey G. Sinelnikov-Murylev - 718-746 Preferences over Public Good, Political Delegation, and Leadership in Tax Competition
by Rupayan Pal & Ajay Sharma - 747-774 A Replication of “Agency Problems of Excess Endowment Holdings in Not-for-profit Firms†(Journal of Accounting and Economics, 2006)
by Thad D. Calabrese & Anubhav Gupta - 775-792 A Replication Study of “Openness, Country Size, and Government Size†(Journal of Public Economics 2009)
by Andrew Musau - 793-801 Reply to “A Replication Study of ‘Openness, Country Size, and Government Size’ (Journal of Public Economics 2009)â€
by Rati Ram
May 2019, Volume 47, Issue 3
- 463-464 Outstanding Paper Award of 2018
by N/A - 465-492 State Rainy Day Funds and Government General Fund Expenditures: Revisiting the Stabilization Effect
by Wenchi Wei & Dwight V. Denison - 493-529 Local Governments and Economic Freedom: A Test of the Leviathan Hypothesis
by Adam A. Millsap & Bradley K. Hobbs & Dean Stansel - 530-557 Growth Effects of VAT Evasion and Enforcement
by Chandler McClellan - 558-584 Vertical Grants and Local Public Efficiency: The Inference-disturbing Effect of Fiscal Equalization
by Ivo Bischoff & Peter Bönisch & Peter Haug & Annette Illy - 585-602 Population Shifts and Discrete Public Services: Rationing Rules and the Support for Public Goods
by Todd L. Cherry & Stephen J. Cotten & Michael McKee - 603-622 Spatial and Dynamic Features of Land Value Capture: A Case Study from Bogotá, Colombia
by Néstor Garza - 623-629 A Replication of “Is Public Expenditure Productive?†(Journal of Monetary Economics, 1989)
by Christopher Clarke & Raymond G. Batina - 630-630 Corrigendum
by N/A
March 2019, Volume 47, Issue 2
- 207-275 Integrating Microsimulation Models of Tax Policy into a DGE Macroeconomic Model
by Jason DeBacker & Richard W. Evans & Kerk L. Phillips - 276-311 Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs
by Shu Wang & David Merriman & Frank Chaloupka - 312-348 Social Security and Saving: An Update
by Sita Slavov & Devon Gorry & Aspen Gorry & Frank N. Caliendo - 349-381 Consumption Taxes, Income Taxes, and Revenue Sensitivity: States and the Great Recession
by Howard Chernick & Cordelia Reimers - 382-408 Does Foundation Giving Stimulate or Suppress Private Giving? Evidence from a Panel of Canadian Charities
by Iryna Khovrenkov - 409-432 Impact of Tax and Expenditure Limits on Local Government Use of Tax-supported Debt
by Sharon N. Kioko & Pengju Zhang - 433-458 Equilibria and Location Choice in Corporate Tax Regimes
by Ben J. Niu
January 2019, Volume 47, Issue 1
- 3-31 Optimal Fiscal Policy in Overlapping Generations Models
by Carlos Garriga - 32-57 Natural Limits of Wealth Inequality and the Effectiveness of Tax Policy
by Scott S. Condie & Richard W. Evans & Kerk L. Phillips - 58-86 Calculating Value Added of Prostitution with Multiple Data: A New Approach for Belgium
by Stef Adriaenssens & Jef Hendrickx - 87-111 Optimal Government Policies Related to Unemployment
by Chia-Hui Lu - 112-141 Millionaires or Job Creators: What Really Happens to Employment Growth When You Stick It to the Rich?
by Ahiteme N. Houndonougbo & Matthew N. Murray - 142-169 Adjusting State Public School Teacher Salaries for Interstate Comparison
by Dan S. Rickman & Hongbo Wang & John V. Winters - 170-201 What Are the Financial Implications of Public Quality Disclosure? Evidence from New York City’s Restaurant Food Safety Grading Policy
by Rachel Meltzer & Michah W. Rothbart & Amy Ellen Schwartz & Thad Calabrese & Diana Silver & Tod Mijanovich & Meryle Weinstein
November 2018, Volume 46, Issue 6
- 899-925 Tax Incidence
by James C. Cox & Mark Rider & Astha Sen - 926-948 National versus Local Production
by William P. McAndrew - 949-973 Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule
by Spencer T. Brien - 974-1001 Fiscal Governance, Information Capacity, and Subnational Capital Finance
by Tima T. Moldogaziev & Salvador Espinosa & Christine R. Martell - 1002-1023 The Growth of Local Education Transfers
by Ryan M. Gallagher & Joseph J. Persky & Haydar Kurban - 1024-1043 The Short-term Effects of the Kansas Income Tax Cuts on Employment Growth
by Tracy M. Turner & Brandon Blagg - 1044-1068 Competing for Foreign Direct Investment
by Chen Wu & Gregory S. Burge
September 2018, Volume 46, Issue 5
- 715-742 How Did the Great Recession Affect Charitable Giving?
by Arthur C. Brooks - 743-763 Hesitating at the Altar
by Nick Frazier & Margaret McKeehan - 764-792 Tax Compliance Costs
by Sebastian Eichfelder & Frank Hechtner - 793-820 The Fiscal Effects of Work-related Tax Expenditures in Europe
by Salvador Barrios & Serena Fatica & Diego Martinez-Lopez & Gilles Mourre - 821-849 The Impact of Ideology on Disinvestment Decisions of a Coalition
by Ritika Jain & Shubhro Sarkar - 850-878 The Fiscal Impacts of Alternative Land Uses
by Christopher M. Clapp & James Freeland & Keith Ihlanfeldt & Kevin Willardsen - 879-885 Replication of Goolsbee, Lovenheim, and Slemrod’s “Playing with Fire: Cigarettes, Taxes, and Competition from the Internet†(American Economic Journal: Economic Policy, 2010)
by Emily Satterthwaite - 886-893 A Replication of “Do Voters Affect or Elect Policies? Evidence from the U.S. House†(Quarterly Journal of Economics, 2004)
by Patrick Button
July 2018, Volume 46, Issue 4
- 519-557 Effects of Higher EITC Payments on Children’s Health, Quality of Home Environment, and Noncognitive Skills
by Susan Averett & Yang Wang - 558-582 Time to Adoption of Local Option Sales Taxes
by Whitney Afonso - 583-608 Retirement Reversals and Health Insurance
by Joshua Congdon-Hohman - 609-634 Tax Incentives and Noncompliance
by Annette Alstadsæter & Martin Jacob - 635-664 The Effect of Fiscal Illusion on Public Sector Financial Management
by Justin M. Ross & Siân Mughan - 665-691 The Politics of Checkbook Federalism
by Marcelin Joanis - 692-712 The Effect of Oil Revenue Funds on Social Welfare
by Dina Azhgaliyeva
May 2018, Volume 46, Issue 3
- 327-358 EITC Use in Shared Placement Cases
by Hsueh-Hsiang Li & John Karl Scholz & Patricia R. Brown - 359-388 Decentralized Governance, Expenditure Composition, and Preferences for Public Goods
by F. Javier Arze del Granado & Jorge Martinez-Vazquez & Robert M. McNab - 389-420 A Glimmer of Optimism in Government Savings Accumulation? An Empirical Examination of Municipal Unassigned Fund Balance in Florida
by Theodore Arapis & Vincent Reitano - 421-453 From Urban Core to Wealthy Towns
by Bo Zhao - 454-485 Public-sector Unions and Government Policy
by George R. Crowley & Scott A. Beaulier - 486-513 Wages, Informality, and Net Fiscal Benefit in a Federation
by Ricardo Politi & Enlinson Mattos
March 2018, Volume 46, Issue 2
- 155-157 Introduction to the Special Issue
by Gary A. Hoover - 158-176 Fractionalization and Economic Freedom
by Jac C. Heckelman & Bonnie Wilson - 177-204 Economic Freedom and Racial Differences in Entrepreneurship
by John Deskins & Amanda Ross - 205-223 More on the Impact of Economic Freedom on the Black–White Income Gap
by Gary A. Hoover & Ryan A. Compton & Daniel C. Giedeman - 224-248 Slavery, Economic Freedom, and Income Levels in the Former Slave-exporting States of Africa
by Travis Wiseman - 249-275 Economic Freedom and Religion
by Arye L. Hillman & Niklas Potrafke - 276-300 Economic Freedom, Race, and Health Disparities
by Joshua C. Hall & Brad R. Humphreys & Jane E. Ruseski - 301-324 Economic Freedom and the Affordable Care Act
by Kevin Callison & Paul Sicilian
January 2018, Volume 46, Issue 1
- 3-3 Outstanding Paper Award of 2017
by N/A - 4-6 Tax Design and Tax Reform
by Massimo Bordignon & Paolo Liberati - 7-28 What Explains the Redistribution Achieved by the Italian Personal Income Tax? Evidence from Administrative Data
by Gian Paolo Barbetta & Simone Pellegrino & Gilberto Turati - 29-57 The Effect of Audit Activity on Tax Declaration
by Elena D’Agosto & Marco Manzo & Stefano Pisani & Filippo Maria D’Arcangelo - 58-82 Fiscal Autonomy and EU Structural Funds
by Chiara F. Del Bo - 83-116 Measuring Potential Efficiency Gains from Mergers of Italian First Instance Courts through Nonparametric Model
by Massimo Finocchiaro Castro & Calogero Guccio - 117-149 Does the Extent of per Case Payment System Affect Hospital Efficiency?
by Marina Cavalieri & Calogero Guccio & Domenico Lisi & Giacomo Pignataro
November 2017, Volume 45, Issue 6
- 723-747 The Incentive Effects of Equalization Grants on Tax Policy
by Ergete Ferede - 748-770 Tax Incidence and Demand Convexity in Cournot, Bertrand, and Cournot–Bertrand Models
by Mark J. Tremblay & Victor J. Tremblay - 771-791 Tax Evasion Indices and Profiles
by Dino Rizzi - 792-814 Do Small Businesses Respond to a Change in Tax Audit Rules? Evidence from Italy
by Alessandro Santoro - 815-837 Income Tax Avoidance and Evasion
by Duccio Gamannossi degl’Innocenti & Matthew D. Rablen
September 2017, Volume 45, Issue 5
- 599-627 Identification of Households Prone to Income Underreporting
by Merike Kukk & Karsten Staehr - 628-646 Excise Tax Setting in a Dynamic Space-time Framework
by Adam J. Hoffer & Donald J. Lacombe - 647-677 Fiscal Implications of Fuel Taxation Adjustments
by George Palaiodimos - 678-700 Searching for a Tolerable Tax
by Denvil Duncan & Venkata Nadella & Ashley Clark & Stacey Giroux & John Graham - 701-720 Spillover Effects in a Federal Country with Vertical Tax Externalities
by Lisa Grazzini & Alessandro Petretto
July 2017, Volume 45, Issue 4
- 443-457 What Drives State Tax Reforms?
by James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin - 458-483 Personal Income Tax Revenue Growth and Volatility
by Gary C. Cornia & R. Bruce Johnson & Ray D. Nelson - 484-510 Reducing Property Taxes on Homeowners
by Andrew Feltenstein & Mark Rider & David L. Sjoquist & John V. Winters - 511-537 Does Perception of Gas Tax Paid Influence Support for Funding Highway Improvements?
by Ronald C. Fisher & Robert W. Wassmer - 538-563 State Export Promotion and Firm-level Employment
by Andrew J. Cassey & Spencer Cohen - 564-594 Protecting the Vulnerable or Ripe for Reform? State Income Tax Breaks for the Elderly—Then and Now
by Ben Brewer & Karen Smith Conway & Jonathan C. Rork
May 2017, Volume 45, Issue 3
- 307-333 Progressive and Regressive Equilibria in a Tax Competition Game
by James Green-Armytage - 334-363 The Diffusion of State Tax Incentives for Business
by Stephanie Leiser - 364-394 How Do Nonprofit Firms Respond to Tax Policy?
by Brian Galle - 395-422 Optimal Unemployment Insurance with Endogenous Negative Duration Dependence
by Brandon Lehr - 423-440 Is Policy Coordination a Good Idea? Public Inputs and Policy Harmonization with Skilled and Unskilled Workers
by Raymond G. Batina
March 2017, Volume 45, Issue 2
- 171-173 Editorial by New Editor-in-Chief
by T. Scott Findley