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Content
June 2013, Volume 20, Issue 3
- 474-484 Further analysis on leadership in tax competition: the role of capital ownership
by Hikaru Ogawa - 485-512 On the design of an optimal non-linear tax/pension system with habit formation
by Matti Tuomala & Sanna Tenhunen - 513-543 Investment impact of tax loss treatment—empirical insights from a panel of multinationals
by Daniel Dreßler & Michael Overesch
April 2013, Volume 20, Issue 2
- 169-191 Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy
by Clemens Fuest & Martin Kolmar - 192-224 The value of honesty: empirical estimates from the case of the missing children
by Sara LaLumia & James Sallee - 225-246 Tax compliance under tax regime changes
by Friedrich Heinemann & Martin Kocher - 247-267 Size versus scope: on the trade-off facing economic unions
by Oliver Lorz & Gerald Willmann - 268-292 Optimal taxation and welfare benefits with monitoring of job search
by Jan Boone & Lans Bovenberg - 293-311 On NIMBY and commuting
by Bert Saveyn - 312-337 Optimal redistributive tax and education policies in general equilibrium
by Bas Jacobs - 338-356 Size, spillovers and soft budget constraints
by Ernesto Crivelli & Klaas Staal
February 2013, Volume 20, Issue 1
- 1-28 Tax reform, the informal economy, and bank financing of capital formation
by Andrew Feltenstein & Maral Shamloo - 29-70 Fiscal implications of climate change
by Benjamin Jones & Michael Keen & Jon Strand - 71-88 The desirability of workfare in the presence of misreporting
by Tomer Blumkin & Yoram Margalioth & Efraim Sadka - 89-104 Public capital, public pension, and growth
by Noritaka Maebayashi - 105-128 Value-added taxation and consumption
by James Alm & Asmaa El-Ganainy - 129-168 Progressive taxes and firm births
by Hans Bacher & Marius Brülhart
December 2012, Volume 19, Issue 6
- 777-799 The effects of population aging on optimal redistributive taxes in an overlapping generations model
by Craig Brett - 800-818 Auditing internal transfer prices in multinationals under monopolistic competition
by Kenji Matsui - 819-843 Capital tax competition and social security
by Raymond Batina - 844-883 The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments
by Bev Dahlby & Ergete Ferede - 884-912 Security transaction taxes: issues and evidence
by Thornton Matheson - 913-941 Economic conditions, enforcement, and criminal activities in the district of Abidjan
by José Kimou
October 2012, Volume 19, Issue 5
- 625-640 Horizontal inequity under a dual income tax system: principles and measurement
by Erlend Bø & Peter Lambert & Thor Thoresen - 641-649 Minimum taxes and repeated tax competition
by Áron Kiss - 650-659 Laffer effect, gross substitution, marginal cost of public funds and the level property of public good provision
by Ming Chang & Hsiao-Ping Peng - 660-676 Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China
by Zhiyong An - 677-707 Public education spending in a globalized world:
by Thushyanthan Baskaran & Zohal Hessami - 708-731 Decomposition analysis of distributive policies using behavioural simulations
by Olivier Bargain - 732-752 Distortionary taxation and the free-rider problem
by Felix Bierbrauer - 753-776 The political economy of derived pension rights
by M.-L. Leroux & P. Pestieau
August 2012, Volume 19, Issue 4
- 463-467 Introduction: rethinking the role of the state
by Ruud Mooij - 468-508 Target loans, current account balances and capital flows: the ECB’s rescue facility
by Hans-Werner Sinn & Timo Wollmershäuser - 509-538 Bottlenecks in ramping up public investment
by Frederick Ploeg - 539-553 Should remittances be taxed or subsidized?
by John Wilson - 554-573 Capital income taxation and risk taking under prospect theory
by Jaroslava Hlouskova & Panagiotis Tsigaris - 574-597 Games within borders: are geographically differentiated taxes optimal?
by David Agrawal - 598-624 On the political economics of tax reforms: survey and empirical assessment
by Micael Castanheira & Gaëtan Nicodème & Paola Profeta
June 2012, Volume 19, Issue 3
- 319-337 The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons
by Florian Chatagny & Nils Soguel - 338-367 Higher education and firms: on the interaction between research and regional policies
by Marcel Gérard & Natacha Gilson & Fernando Ruiz - 368-392 Welfare effects of VAT reforms: a general equilibrium analysis
by Brita Bye & Birger Strøm & Turid Åvitsland - 393-423 Empirical evidence on the effects of tax incentives
by Alexander Klemm & Stefan Parys - 424-441 The Norwegian shareholder tax reconsidered
by Tobias Lindhe & Jan Södersten - 442-461 Measuring the balance of government intervention on forward and backward family transfers using NTA estimates: the modified Lee arrows
by Concepció Patxot & Elisenda Rentería & Miguel Romero & Guadalupe Souto
April 2012, Volume 19, Issue 2
- 195-202 Lotteries, public good provision and the degree of rivalry
by Paul Pecorino & Akram Temimi - 203-215 Labor markets and capital tax competition
by Thomas Eichner & Thorsten Upmann - 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