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Content
April 2008, Volume 15, Issue 2
- 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 - 93-111 Migration and the welfare state: The economic power of the non-voter?
by Kira Boerner & Silke Uebelmesser
November 2006, Volume 13, Issue 6
- 643-660 To Invest or not to Invest: A real options approach to FDIs and tax competition
by Paolo Panteghini & Guttorm Schjelderup - 661-684 Optimal income support targeting
by Stefan Wachter & Sebastian Galiani - 685-699 Efficiency effects of tax deductions for work-related expenses
by Wolfram Richter - 701-716 Dynamic fiscal policies and unemployment in a simple endogenous growth model
by Stefan Josten - 717-732 Disability insurance and optimal income taxation
by Jean-Marie Lozachmeur - 733-753 Public inputs and the credit market
by Rajalaxmi Kamath
September 2006, Volume 13, Issue 5
- 535-564 Policy-induced internal migration: An empirical investigation of the Canadian case
by Kathleen Day & Stanley Winer - 565-585 Optimal unemployment insurance design: Time limits, monitoring, or workfare?
by Peter Fredriksson & Bertil Holmlund - 587-599 PAYG pension systems with capital mobility
by Pierre Pestieau & Gwanaël Piaser & Motohiro Sato - 601-624 BAD taxation: Disintermediation and illiquidity in a bank account debits tax model
by Pedro Albuquerque - 625-640 Redistribution, production inefficiency and decentralized efficiency
by Hisahiro Naito
August 2006, Volume 13, Issue 4
- 301-302 Introduction
by Jürgen Hagen - 303-324 Sustainable social spending
by Assar Lindbeck - 325-350 Fiscal policy in the face of long-term expenditure uncertainties
by Peter Heller & David Hauner - 351-371 Taxes and stabilization in contemporary macroeconomic models
by Kenneth Kletzer - 373-409 Monetary-fiscal policy interactions and the price level:Background and beyond
by Eric Leeper & Tack Yun - 411-435 Fiscal-monetary policy interactions in the presence of unionized labor markets
by Alex Cukierman & Alberto Dalmazzo - 437-462 Fiscal decentralization and macroeconomic management
by Anwar Shah - 463-488 Federal fiscal transfers in monetary unions: A NOEM approach
by Michael Evers - 489-508 Fiscal policy and fiscal reconstruction in Japan
by Toshihiro Ihori - 509-531 Fiscal policy in Korea: Before and after the financial crisis
by Young Lee & Changyong Rhee & Taeyoon Sung
May 2006, Volume 13, Issue 2
- 115-149 Corruption and Transparency in a Growth Model
by Christopher Ellis & John Fender - 151-161 A Note on Intertemporal Fiscal Competition and Redistribution
by Kersten Kellermann - 163-180 Incentives and Information Exchange in International Taxation
by Michael Keen & Jenny Ligthart - 181-215 Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime
by Lawrence Kenny & Stanley Winer - 217-239 The Welfare Returns to Finer Targeting: The Case of The Progresa Program in Mexico
by David Coady - 241-266 The Property Tax as a Tax on Value: Deadweight Loss
by Richard Arnott & Petia Petrova - 269-294 Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies
by George Zodrow
January 2006, Volume 13, Issue 1
- 3-23 Group Welfare and the Formation of a Common Labor Market: Some Global Results
by Paul Rothstein & Gary Hoover - 25-41 Optimal Design of Intergovernmental Grants Under Asymmetric Information
by Bernd Huber & Marco Runkel - 43-58 Environmental Policy and Public Revenue with International Capital Mobility
by Ottar MÆstad - 59-78 Public Investment Criteria in Overlapping Generations Models of Open Economies
by David Burgess - 81-110 Information Sharing and International Taxation: A Primer
by Michael Keen & Jenny Ligthart
November 2005, Volume 12, Issue 6
- 695-712 Tax Principles, Product Differentiation and the Nature of Competition
by Nigar Hashimzade & Hassan Khodavaisi & Gareth Myles - 713-722 Income Taxation and Wage Policy: An Application to Minimum Wage
by Tomer Blumkin & Efraim Sadka - 723-739 Commercial Policy Reform in Pakistan: Opening up the Economy under Revenue Constraints
by Sajal Lahiri & Anjum Nasim - 741-773 Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s
by Michele Bernasconi & Anna Marenzi & Laura Pagani - 777-801 Neutral Taxation of Shareholder Income
by Peter Sørensen
September 2005, Volume 12, Issue 5
- 583-603 How Does FDI React to Corporate Taxation?
by Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil - 605-625 The Effects of Catholic Schooling on Civic Participation
by Thomas Dee - 627-637 Export Competition and the Remission of Domestic Environmental Taxes
by Steve Mccorriston & Ian Sheldon - 639-663 Is There a Connection Between the Tax Administration and the Political Power?
by Alejandro Esteller-Moré - 667-687 Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data
by Hannes Winner
August 2005, Volume 12, Issue 4
- 345-348 Introduction: Fiscal and Regulatory Competition—A Selection of Papers Presented at the 60th Congress of the International Institute of Public Finance, Held in Milan, Italy
by John Wilson - 349-373 Toward A Second-Generation Theory of Fiscal Federalism
by Wallace Oates - 375-393 Migration and Social Replacement Incomes: How to Protect Low-Income Workers in the Industrialized Countries Against the Forces of Globalization and Market Integration
by Hans-Werner Sinn - 395-422 Government Weakness and Local Public Debt Development in Flemish Municipalities
by John Ashworth & Benny Geys & Bruno Heyndels - 423-434 Social Security, Unemployment, and Growth
by Michael Bräuninger - 435-455 Predation, Protection, and Accumulation: Endogenous Property Rights in an Overlapping Generations Growth Model
by Oguzhan Dincer & Christopher Ellis - 457-474 Economic Growth and Tax-Competing Leviathans
by Michael Rauscher - 475-492 On Spatial Public Finance Empirics
by Federico Revelli - 493-513 Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands
by Maarten Allers & J. Elhorst - 515-531 Tax Evasion and Auditing in a Federal Economy
by Sven Stö & Christian Traxler - 533-558 The Dynamic Effects of Public Capital: VAR Evidence for 22 OECD Countries
by Christophe Kamps - 561-574 Japan’s New Special Zones for Regulatory Reform
by Naohiro Yashiro
May 2005, Volume 12, Issue 3
- 239-263 Cost Uncertainty and Taxpayer Compliance
by Jordi Caballé & Judith Panadés - 265-279 Optimal Self-Reporting Schemes with Multiple Stages and Option Values
by Eberhard Feess & Markus Walzl - 281-300 Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
by Andreas HaufLer & Guttorm Schjelderup & Frank Stähler - 301-318 Interregional Income Redistribution and Convergence in a Model with Perfect Capital Mobility and Unionized Labor Markets
by Luigi Bonatti - 319-334 Financing Public Goods with Income Taxation: Provision Rules vs. Provision Level
by Thomas Gaube
March 2005, Volume 12, Issue 2
- 115-130 Non-Homothetic Preferences and the Non-Environmental Effects of Environmental Taxes
by Charles Ballard & John Goddeeris & Sang-Kyum Kim - 131-144 Environmental Policy, Efficient Taxation and Unemployment
by Thomas Aronsson - 145-158 The Multi-Period Cost-Benefit Rule with Mobile Capital and Distorted Labor
by Liqun Liu - 161-163 Policy Watch Forum on the US Tax Reforms
by George Zodrow - 165-192 Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts
by John Diamond - 193-232 Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent
by William Gale & Peter Orszag
January 2005, Volume 12, Issue 1
- 7-28 Voting on Pensions with Endogenous Retirement Age
by Georges Casamatta & Helmuth Cremer & Pierre Pestieau - 29-45 Optimal Income Taxation and the Ability Distribution: Implications for Migration Equilibria
by Jonathan Hamilton & Pierre Pestieau - 47-59 Public Debt, Human Capital Formation, and Dynamic Inefficiency
by Berthold Wigger - 61-79 The Role of Prices for Excludable Public Goods
by Sören Blomquist & Vidar Christiansen - 87-95 The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath
by Reuven Avi-Yonah - 97-108 Economic Effects of the 2003 Partial Integration Proposal in the United States
by R. Hubbard
November 2004, Volume 11, Issue 6
- 703-719 Political Sustainability and the Design of Environmental Taxes
by Helmuth Cremer & Philippe De Donder & Firouz Gahvari - 721-739 Exemption vs. Credit Method in International Double Taxation Treaties
by Thomas Dickescheid - 741-762 An Inquiry into the Efficiency of Water Projects Under WRDA'86
by Anna Rubinchik-Pessach - 763-772 Competition in Unit vs. Ad Valorem Taxes
by Ben Lockwood - 775-802 Tax Treaties and Foreign Direct Investment: Potential versus Performance
by Ronald B. Davies
September 2004, Volume 11, Issue 5
- 575-600 Tax Administration Reform and Taxpayer Compliance in India
by Arindam Das-Gupta & Shanto Ghosh & Dilip Mookherjee - 601-622 The Effects of Bilateral Tax Treaties on U.S. FDI Activity
by Bruce A. Blonigen & Ronald B. Davies - 623-645 Agglomeration Effects and the Competition for Firms
by Robin Boadway & Katherine Cuff & Nicolas Marceau - 647-660 Incentive Targeting, Influence Peddling, and Foreign Direct Investment
by Kelly D. Edmiston & Shannon Mudd & Neven T. Valev - 663-693 Sharing the Spoils: Taxing International Human Capital Flows
by Mihir A. Desai & Devesh Kapur & John McHale
August 2004, Volume 11, Issue 4
- 365-367 Introduction: Public Finance and Financial Markets--A Selection of Papers Presented at the 59th Congress of the International Institute of Public Finance Held in Prague, Czech Republic
by Alfons J. Weichenrieder - 369-390 Taxation and Venture Capital Backed Entrepreneurship
by Christian Keuschnigg & Søren Bo Nielsen - 391-417 Irrational Exuberance, Entrepreneurial Finance and Public Policy
by Marta Coelho & David de Meza & Diane Reyniers - 419-434 Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
by Jack Mintz - 435-467 Tax Reform and the Demand for Debt
by Erik Fjærli - 469-485 Economic Effects of Taxing Different Organizational Forms under the Nordic Dual Income Tax
by Tobias Lindhe & Jan Södersten & Ann Öberg - 487-506 Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes
by Thor O. Thoresen - 507-529 Improving the Equity-Efficiency Trade-Off: Mandatory Savings Accounts for Social Insurance
by A. Lans Bovenberg & Peter Birch Sørensen - 531-547 Redistribution as Social Insurance and Capital Market Integration
by Giampaolo Arachi & Massimo D'Antoni - 551-568 The Taxation of Banking in an Integrating Europe
by Harry Huizinga
May 2004, Volume 11, Issue 3
- 243-263 Testing for Vertical Fiscal Externalities
by Linda Andersson & Thomas Aronsson & Magnus Wikstr–m - 265-281 Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality
by Rainer Niemann - 283-298 Environmental Tax Competition in the Presence of Multinational Firms
by Essi Eerola - 299-312 Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses
by Pio Baake & Rainald Borck & Andreas L–ffler - 313-331 The Welfare State in a Changing Environment
by Thomas Eichner & Andreas Wagener - 335-353 Quantifying the Impact of Immigration on the Spanish Welfare State
by M. Dolores Collado & IÒigo Iturbe-Ormaetxe & Guadalupe Valera
March 2004, Volume 11, Issue 2
- 123-132 Strategic Investment by a Regulated Firm
by Amihai Glazer & Eckhard Janeba - 133-153 Fiscal Decentralization with Distortionary Taxation: Tiebout vs. Tax Competition
by Jan K. Brueckner - 155-174 Revenue Sharing versus Expenditure Sharing in a Federal System
by Charles Figuieres & Jean Hindriks & Gareth D. Myles - 175-195 Fiscal Decentralization: A Remedy for Corruption?
by G. Gulsun Arikan - 199-220 The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States
by Walter Hellerstein & Charles E. McLure, Jr. - 221-234 Corporate Tax Harmonization in Europe: It's All About Compliance
by Jack Mintz
January 2004, Volume 11, Issue 1
- 5-15 Taxation of Interest Income
by Roger Gordon - 17-29 The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs
by Liqun Liu - 31-53 Payroll Taxes and the Decision to be Self-Employed
by Mark Stabile - 55-67 Fiscal Reconstruction and Local Government Financing
by Toshihiro Ihori & Jun-Ichi Itaya - 71-89 Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
by Michael Devereux - 91-115 Company Tax Reform in the European Union
by Peter Sørensen
November 2003, Volume 10, Issue 6
- 619-624 Introduction: Tax Coordination in the European Union
by Lans Bovenberg & Sijbren Cnossen & Ruud de Mooij - 625-649 How Much Tax Coordination in the European Union?
by Cnossen, Sijbren - 651-671 Tax Competition and Tax Coordination in the European Union
by Zodrow, George R - 673-693 Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
by de Mooij, Ruud A & Ederveen, Sjef - 695-711 Exploring Formula Allocation for the European Union
by Mintz, Jack & Weiner, Joann Martens - 713-734 Financing Retirement in the European Union
by Bovenberg, A L - 735-752 Coordinating VATs between EU Member States
by Genser, Bernd - 753-762 The Value Added Tax on Electronic Commerce in the European Union
by McLure, Charles E, Jr
September 2003, Volume 10, Issue 5
- 511-533 Indirect Taxation in Greece: Evaluation and Possible Reform
by Kaplanoglou, Georgia & Newbery, David Michael - 535-547 Flypaper Effect and Sluggishness: Evidence from Regional Health Expenditure in Italy
by Levaggi, Rosella & Zanola, Roberto - 549-564 Mobility and the Role of Education as a Commitment Device
by Thum, Claudio & Uebelmesser, Silke - 565-587 Effectiveness of Severance Tax Incentives in the U.S. Oil Industry
by Kunce, Mitch - 591-610 Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
by Bradford, David F
August 2003, Volume 10, Issue 4
- 313-315 Introduction: Public versus Private Sectors in Public Finance—Selected Papers from the 58th Congress of the International Institute of Public Finance
by Dieter Bös - 317-339 Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation
by Boadway, Robin & Marchand, Maurice & Tremblay, Jean-Francois - 341-356 A New Approach to Group Structure, Burden Sharing, and the Equilibrium Provision of Public Goods
by McGuire, Martin C & Shrestha, Ratna K - 357-375 An Almost Ideal Solution to the Siting Problem of Publicly Provided Indivisible Goods
by Kim, Sangheon - 377-401 Market Power and the Power Market: Multi-unit Bidding and (In)Efficiency in Electricity Auctions
by Parisio, Lucia & Bosco, Bruno - 403-418 The Distributional Efficiency of Alternative Regulatory Regimes: A Real Option Approach
by Panteghini, Paolo & Scarpa, Carlo - 419-434 The Double Dividend of Postponing Retirement
by Cremer, Helmuth & Pestieau, Pierre - 435-452 Inequality, Crime and Economic Growth: A Classical Argument for Distributional Equality
by Josten, Stefan Dietrich - 453-468 Redistributive Taxation in the Era of Globalization
by Gottschalk, Silke & Peters, Wolfgang - 469-487 Taxing Multinationals
by Devereux, Michael P & Hubbard, R Glenn - 489-503 On Forest Rotation under Interest Rate Variability
by Alvarez, Luis H R & Koskela, Erkki
May 2003, Volume 10, Issue 3
- 211-228 Globalization and Risky Human-Capital Investment
by Andersson, Fredrik & Konrad, Kai A - 229-257 Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway
by Aarbu, Karl Ove & MacKie-Mason, Jeffrey K - 259-280 Is Targeted Tax Competition Less Harmful Than Its Remedies?
by Janeba, Eckhard & Smart, Michael - 281-304 On the Costs of Excise Taxes and Income Taxes in the UK
by Parry, Ian W H
March 2003, Volume 10, Issue 2
- 107-126 Evaluating Tax Policy for Location Decisions
by Devereux, Michael P & Griffith, Rachel - 127-145 Tax Competition and Foreign Capital
by Davies, Ronald B & Gresik, Thomas A - 147-168 Employment and Welfare Effects of a Two-Tier Unemployment Compensation System
by Heer, Burkhard - 169-186 Income Redistribution in an Economic Union: Does Asymmetric Information Legitimize Centralization?
by Kolmar, Martin - 189-203 Behavioral Public Finance: Tax Design As Price Presentation
by Krishna, Aradhna & Slemrod, Joel
January 2003, Volume 10, Issue 1
- 5-23 Urban Sprawl and the Property Tax
by Brueckner, Jan K & Kim, Hyun-A - 25-41 Fiscal Policy and the Terms of Trade in an Analytical Two-Country Dynamic Model
by Bianconi, Marcelo - 43-62 Welfare Policies, Labour Taxation and International Integration
by Andersen, Torben M - 63-75 Environmental Regulations and Social Norms
by Lai, Ching-Chong & Yang, Chih-Yu & Chang, Juin-Jen - 79-97 Network Externalities and Indirect Tax Preferences for Electronic Commerce
by Zodrow, George R
November 2002, Volume 9, Issue 6
- 631-649 A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany
by Christian Baretti & Bernd Huber & Karl Lichtblau - 651-672 Aging and Retirement: Evidence Across Countries
by Paola Profeta - 673-685 Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty
by Sanjit Dhami