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Content
June 2013, Volume 69, Issue 2
- 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 - 445-465 Fiscal Reforms during Fiscal Consolidation: The Case of Italy
by Giampaolo Arachi & Valeria Bucci & Ernesto Longobardi & Paolo M. Panteghini & Maria Laura Parisi & Simone Pellegrino & Alberto Zanardi
September 2012, Volume 68, Issue 3
- 231-251 The Nexus of Corporate Income Taxation and Multinational Activity
by Johannes Becker & Clemens Fuest - 252-268 Reforming the Retirement Scheme: Flexible Retirement versus Legal Retirement Age
by Juan A. Lacomba & Francisco M. Lagos - 269-302 Decentralization and Local Governments' Performance: How Does Fiscal Autonomy Affect Spending Efficiency?
by Lorenzo Boetti & Massimiliano Piacenza & Gilberto Turati - 303-330 Revenue Equalization Systems in a Federation with Tax Evasion
by Lisa Grazzini & Alessandro Petretto
June 2012, Volume 68, Issue 2
- 121-152 Endogenous Lifetime in an Overlapping-Generations Small Open Economy
by Luciano Fanti & Luca Gori - 153-164 A Note on Public-Debt Sustainability in an Economy with Declining Fertility
by Atsumasa Kondo - 165-190 Taxation and Capital Structure: Evidence from a Transition Economy
by Konstantinos Tzioumis & Leora F. Klapper - 191-230 Tax Compliance Costs: A Business-Administration Perspective
by Sebastian Eichfelder & Michael Schorn
March 2012, Volume 68, Issue 1
- 1-16 The Effects of a Bonus Tax on Manager Compensation and Welfare
by Doina Radulescu - 17-47 Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms
by Robert Krämer & Vilen Lipatov - 48-82 Up or Down? Capital Income Taxation in the United States and the United Kingdom
by Vito Polito - 83-120 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
by Ralf Ewert & Rainer Niemann
December 2011, Volume 67, Issue 4
- 303-326 Adverse Selection and Risk Aversion in Capital Markets
by Luis H. B. Braido & Carlos E. da Costa & Bev Dahlby - 327-351 Productive Government Expenditure and Fiscal Sustainability
by Real Arai - 352-377 Political Support for a Private System of Financing Political Campaigns
by Jenny De Freitas - 378-403 Determinants of Efficiency in Child-Care Provision
by Anna Montén & Christian Thater
September 2011, Volume 67, Issue 3
- 193-224 A Differential Redistributive Analysis of Bilinear Dual-Income-Tax Reforms
by Samuel Calonge & Oriol Tejada - 225-260 Reforming the Pay-As-You-Go Pension System: Who Votes for it? When?
by Georges Casamatta & João Luis Brasil Gondim - 261-281 Rank-Dependent Utility, Tax Evasion, and Labor Supply
by Erling Eide & Kristine von Simson & Steinar Strøm - 282-302 The Economic Consequences of Rising U.S. Government Debt: Privileges at Risk
by Henning Bohn
June 2011, Volume 67, Issue 2
- 103-122 Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance
by Thiess Buettner & Michael Overesch & Georg Wamser - 123-144 Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations
by Martin Ruf - 145-170 Statutory Corporate Tax Rates and Double-Taxation Treaties as Determinants of Multinational Firm Activity
by Peter Egger & Valeria Merlo - 171-191 Public Policies and FDI Location: Differences between Developing and Developed Countries
by Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang
March 2011, Volume 67, Issue 1
- 1-7 Efficient Education Policy - A Second-Order Elasticity Rule
by Wolfram F. Richter - 8-26 Redistribution, Collateral Subsidy and Screening
by Francesco Reito - 27-45 A Probabilistic Voting Model of Indirect Taxation
by Emanuele Canegrati - 46-63 Assimilation, Immigration, and the Welfare State
by Masatoshi Jinno - 64-102 The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States
by Andreas Oestreicher & Reinald Koch
December 2010, Volume 66, Issue 4
- 333-349 Tariff and Environmental Tax Reforms in a Polluted Small Open Economy with Public Production
by Akihiko Yanase - 350-383 Does Lowering Dividend Tax Rates IncreaseDividends Repatriated? Evidence of Intrafirm Cross-Border Dividend Repatriation Policiesby German Multinational Enterprises
by Christian Bellak & Markus Leibrecht - 384-418 Shifts in Organizational Form under a Dual Income Tax System
by Thor O. Thoresen & Annette Alstadsæter - 419-441 A Fragile Pillar: Statutory Pensions and the Risk of Old-Age Poverty in Germany
by Stefan Arent & Wolfgang Nagl
September 2010, Volume 66, Issue 3
- 207-235 Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax
by John Creedy & Norman Gemmell - 236-242 Retrospective Capital Gains Taxation in a Dynamic Stochastic World
by Francesco Menoncin & Paolo M. Panteghini - 243-262 Financing social security by taxing capital income: A bad idea?
by Lars Kunze & Christiane Schuppert - 263-294 The Impact of Personal and Corporate Taxation on Capital Structure Choices
by Michael Overesch & Dennis Voeller - 295-331 Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees
by Timm Bönke & Sebastian Eichfelder
June 2010, Volume 66, Issue 2
- 97-120 Does a Military Draft Discourage Enrollment in Higher Education?
by Katarina Keller & Panu Poutvaara & Andreas Wagener - 121-133 Income Tax Reform in France: A Case Study
by Helmuth Cremer & Firouz Gahvari & Norbert Ladoux - 134-152 Alternative Risk-Sharing Mechanisms of Social Security
by Øystein Thøgersen & Kine Bøhlerengen - 153-169 An Optimal-Tax Approach to Alcohol Policy
by Thomas Aronsson & Tomas Sjögren - 170-206 Whither Public Interest: The Case of Greece's Public Finances
by Thomas Moutos & Christos Tsitsikas
March 2010, Volume 66, Issue 1
- 1-14 Tax Evasion, Investment, and Firm Activity
by Florian Baumann & Tim Friehe - 15-33 Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics
by Joel Slemrod - 34-64 Voting on Thresholds for Public Goods: Experimental Evidence
by Julian Rauchdobler & Rupert Sausgruber & Jean-Robert Tyran - 65-95 Behavioral and Experimental Economics Do Inform Public Policy
by Arno Riedl
December 2009, Volume 65, Issue 4
- 383-402 Rewarding the Consumer for Curbing the Evasion of Commodity Taxes?
by Carla Marchese - 403-441 Minimum Wage Incidence: The Case for Germany
by Andreas Knabe & Ronnie Schöb - 442-471 Bargaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties
by Thomas Rixen & Peter Schwarz - 472-501 Long-Term Objectives for Government Debt
by Alan J. Auerbach
September 2009, Volume 65, Issue 3
- 271-296 On the Dynamics of Unemployment and Labor Tax Progression: The Case of Italy 1974-1995
by Daniela Sonedda - 297-312 The Role of Firm Ownership in Tax Competition
by Ferdinand Mittermaier - 313-334 Time Use and Food Taxation in Spain
by Javier Ferri & María Luisa Moltó & Ezequiel Uriel - 335-357 An Experimental Study on the Gap between Willingness to Pay and Willingness to Donate for Green Electricity
by Roland Menges & Stefan Traub - 358-380 Fairness of Public Pensions and Old-Age Poverty
by Friedrich Breyer & Stefan Hupfeld
June 2009, Volume 65, Issue 2
- 1-1 Editorial Note
by Bernd Gemser & Georg Siebeck - 141-161 Business Taxation and Venture-Capital-Financed Innovation
by Jean-François Tremblay - 162-177 On the Economics of Contribution Evasion
by Florian Baumann & Tim Friehe & Marcus Jansen - 178-199 Public Funding of Higher Education when Students and Skilled Workers are Mobile
by Thomas Lange - 200-219 Myopic or Constrained by Balanced-Budget Rules? The Intertemporal Spending Behavior of Norwegian Local Governments
by Lars-Erik Borge & Per Tovmo - 220-245 Pareto-Improving Unemployment Policies
by Jörg Lingens & Klaus Wälde - 246-269 Using Panel Data to Test for Fiscal Sustainability within the European Union
by Silika Prohl & Joakim Westerlund
March 2009, Volume 65, Issue 1
- 1-20 Envy, Inequity Aversion, and Optimal Income Taxation
by Kangsik Choi - 21-36 Unemployment Benefits as a Means for Optimal Redistribution
by Per Engström - 37-50 Heterogeneous Individuals and the Optimal Level of Higher Education
by Ryuhei Okumura & Dapeng Cai - 51-72 Is Tax Progression Good for Employment? Efficiency Wages and the Role of the Prereform Tax Structure
by Erkki Koskela & Ronnie Schöb - 73-92 Higher Tax Rates on Labor? Evidence from German Panel Data
by Martin Weiss - 93-104 Tobacco Tax Structure and Smuggling
by Sophia Delipalla - 105-121 Health Effects, Tax Deductions for Medical Expenditure, and the Double Dividend
by Hiroaki Yamagami - 122-140 Equalization Transfers, Fiscal Decentralization, and Economic Growth
by Hikaru Ogawa & Sayaka Yakita
December 2008, Volume 64, Issue 4
- 403-421 Fiscal and Monetary Policy in an Endogenous Growth Model with Public Capital
by Toshiki Tamai - 422-433 Optimal Federal Taxes with Public Inputs
by Diego Martínez - 434-457 Local Governments in the Wake of Demographic Change: Evidence from German Municipalities
by Benny Geys & Friedrich Heinemann & Alexander Kalb - 458-472 Strategic Commitment and International Mixed Competition with Domestic State-owned and Foreign Labor-managed Firms
by Kazuhiro Ohnishi - 473-475 Fiscal Policy in Action
by Bernd Genser & Sijbren Cnossen - 476-507 Restraining the Golden Weed: Taxation and Regulation of Tobacco
by Stephen Smith - 508-539 Do Drinkers Pay Their Way in the European Union?
by Sijbren Cnossen - 540-569 Gambling Policy in the European Union: Too Many Losers?
by David Forrest
September 2008, Volume 64, Issue 3
- 273-310 The Effects of Differential Taxation on Managerial Effort and Risk Taking
by Rainer Niemann - 311-333 Taxing Risky Capital Income - A Commodity Taxation Approach
by Dirk Schindler - 334-351 Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate
by Marc Steffen Rapp & Bernhard Schwetzler - 352-363 Economic Integration and Strategic Privatization in an International Mixed Oligopoly
by Lihua Han & Hikaru Ogawa - 364-379 Why Do Scandinavian Governments Employ So Many and the United States Government So Few?
by Michael Lundholm & Hans Wijkander - 380-402 Making Work Pay for the Elderly Unemployed - Evaluating Alternative Policy Reforms for Germany
by Peter Haan & Viktor Steiner
June 2008, Volume 64, Issue 2
- 143-144 Editorial Note
by The Editors - 145-170 Commemorating Richard Musgrave (1910-2007)
by Anthony B. Atkinson & Sijbren Cnossen & Helen F. Ladd & Peter Mieszkowski & Pierre Pestieau & Paul A. Samuelson - 171-198 Tax-Favored Retirement Accounts: Are they Efficient in Increasing Savings and Growth?
by Hans Fehr & Christian Habermann & Fabian Kindermann - 199-217 Immigration in a Segmented Labor Market: The Effects on Welfare
by Javier Vázquez Grenno - 218-244 Taxation and Heterogeneous Preferences
by Sören Blomquist & Vidar Christiansen - 245-272 Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis
by Frank Fossen & Stefan Bach
March 2008, Volume 64, Issue 1
- 1-18 Longevity, Health Spending, and Pay-as-you-Go Pensions
by Pierre Pestieau & Gregory Ponthiere & Motohiro Sato - 19-32 Optimal Nonlinear Taxation in an Overlapping-Generations Setting with Money as an Asset
by Akira Yakita - 33-62 Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination
by Sven Wehke - 63-86 Energy-Tax Reform with Vertical Tax Externalities
by Bert Saveyn & Stef Proost - 87-114 A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000
by Francesca Gastaldi & Paolo Liberati & Chiara Rapallini - 115-142 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?
by Viktor Steiner & Katharina Wrohlich
December 2007, Volume 63, Issue 4
- 457-476 EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital is Mobile
by Robert Fenge & Matthias Wrede - 477-497 Voting, Wealth Heterogeneity, and Endogenous Labor Supply
by Chetan Ghate - 498-518 Optimal Taxation of Married Couples with Household Production
by Henrik Jacobsen Kleven & Claus Thustrup Kreiner - 519-547 Sustainable Social Spending and Stagnant Public Services: Baumol's Cost Disease Revisited
by Frederick van der Ploeg - 548-562 Redistributional Preference in Environmental Policy
by Udo Ebert - 563-582 A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor
by Christina Elschner & Robert Schwager - 583-590 Differential Taxation and Corporate Futures-Hedging
by Jack E. Wahl & Udo Broll - 591-612 Germany's Company Tax Reform Act of 2008
by Stefan Homburg
September 2007, Volume 63, Issue 3
- 311-326 Cost-Benefit Analysis of Presumptive Taxation
by Shlomo Yitzhaki - 327-349 Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
by Janet Holtzblatt - 350-373 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
by James Alm & Pablo Saavedra & Edward Sennoga - 374-395 Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
by John W. Diamond & George R. Zodrow - 396-414 From Income Tax to Consumption Tax?. The Case of Jamaica
by Roy Bahl & Sally Wallace - 415-435 Using Human-Capital Theory to Establish a Potential-Income Tax
by Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace - 436-456 Moving Towards Dual Income Taxation in Europe
by Bernd Genser & Andreas Reutter
June 2007, Volume 63, Issue 2
- 163-185 Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms
by Keiichi Kubota & Hitoshi Takehara - 186-210 Does Mobility Undermine Income Redistribution? A Political-Support Approach to Redistribution in a Federation
by Kangoh Lee - 211-243 The Different Extent of Privatization Proceeds in OECD Countries: A Preliminary Explanation Using a Public-Choice Approach
by Ansgar Belke & Frank Baumgärtner & Friedrich Schneider & Ralph Setzer - 244-263 The Composition of the Government Budget and the Dynamics of Public Debt
by Walpurga Köhler-Töglhofer & Martin Zagler - 264-277 Fiscal Competition and the Composition of Public Spending: Theory and Evidence
by Rainald Borck & Marco Caliendo & Viktor Steiner - 278-284 An Alternative Algorithm for Identifying Free Riders Based on a No-Free-Rider Nash Equilibrium
by Ratna K. Shrestha & Kwang Soo Cheong - 285-307 Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
by Charles E. McLure, Jr. & George R. Zodrow
March 2007, Volume 63, Issue 1
- 1-32 Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education
by Bas Jacobs & Sweder J. G. van Wijnbergen - 33-45 Strategic Taxation on Mobile Capital with Spillover Externality
by Hikaru Ogawa - 46-53 Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note
by Luis H. R. Alvarez & Erkki Koskela - 54-82 Capital Accumulation, Welfare, and the Emergence of Pension-Fund Activism
by Pascal Belan & Philippe Michel & Bertrand Wigniolle - 83-106 Volatility of Social Security Wealth: Political Risks of Benefit-Rule Changes in Germany
by Christoph Borgmann & Matthias Heidler - 107-132 Saving and Retirement Decisions with Pension Risk
by Andreas Wagener - 133-161 Environmental Tax Reform, Economic Growth, and Unemployment in an OLG Economy
by Tetsuo Ono
December 2006, Volume 62, Issue 4
- 455-470 Fiscal Policy and Adjustment Costs of Private Investment in an Endogenous Growth Model with Public Capital
by Toshiki Tamai - 471-502 Financing and Taxing New Firms under Asymmetric Information
by Robin Boadway & Michael Keen - 503-529 Fostering Within-Family Human-Capital Investment: An Intragenerational Insurance Perspective of Social Security
by Martin Barbie & Marcus Hagedorn & Ashok Kaul - 530-550 Should Unemployment Benefits Be Related to Previous Earnings?
by Burkhard Heer - 551-578 Planning or Propaganda? An Evaluation of Germany's Medium-term Budgetary Planning
by Friedrich Heinemann - 579-601 Company-Tax Coordination cum Tax-Rate Competition in the European Union
by Wolfgang Eggert & Andreas Haufler
September 2006, Volume 62, Issue 3
- 323-338 A New Approach to Optimal Commodity Taxation
by Stefan Homburg - 339-352 Further Analysis on Public-Good Provision in a Repeated-Game Setting
by Keisuke Kawachi & Hikaru Ogawa - 353-366 Progressive Taxation, Public Capital, and Endogenous Growth
by Alfred Greiner - 367-391 Indicators for Measuring Fiscal Sustainability: A Comparison of the OECD Method and Generational Accounting
by Ulrich Benz & Stefan Fetzer - 392-392 Editorial Note
by Bernd Genser & Erkki Koskela & Panu Poutvaara - 393-415 Optimal Linear Income Tax when Agents Vote with their Feet
by Laurent Simula & Alain Trannoy - 416-436 Tax Competition and Partial Coordination
by Sven Wehke - 437-454 Environmental Policy and Optimal Taxation in a Decentralized Economic Federation
by Thomas Aronsson Aronsson & Thomas Jonsson & Tomas Sjögren
June 2006, Volume 62, Issue 2
- 149-167 Indeterminacy and Stabilization of Endogenous Cycles with Balanced-Budget Distortionary Taxation
by Erkki Koskela & Mikko Puhakka - 168-198 The Normative Analysis of Tagging Revisited: Dealing with Stigmatization
by Laurence Jacquet & Bruno Van der Linden - 199-217 International Environmental Policy Reforms, Tax Distortions, and the Labor Market
by Thomas Aronsson & Thomas Jonsson & Tomas Sjögren - 219-219 Editorial Note
by Andreas Haufler & Bernd Genser - 221-249 Efficiency Potential and Efficiency Variation in Norwegian Lower Secondary Schools
by Lars-Erik Borge & Linn Renée Naper - 250-280 New Evidence on the Effect of Fiscal Decentralization on the Size and Composition of Government Spending
by Jon H. Fiva - 281-304 How Fiscal Decentralization Flattens Progressive Taxes
by Roland Hodler & Kurt Schmidheiny - 305-322 Tobacco Taxation in the European Union
by Sijbren Cnossen
March 2006, Volume 62, Issue 1
- 1-27 A Theory of Fiscal Imbalance
by Robin Boadway & Jean-François Tremblay - 28-49 Lindahl Equilibrium Versus Voluntary Contribution to a Public Good: The Role of the Income Distribution
by Wolfgang Buchholz & Richard Cornes & Wolfgang Peters - 50-67 Indirect Taxation and Progressivity: Revenue and Welfare Changes
by John Creedy & Catherine Sleeman - 68-107 On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle
by Robert Fenge & Silke Uebelmesser & Martin Werding - 108-123 A Mixed Duopoly with a Lifetime Employment Contract as a Strategic Commitment
by Kazuhiro Ohnishi - 124-148 When Should the Talented Receive Weaker Incentives? Peer Pressure in Teams
by Burkhard Hehenkamp & Oddvar Kaarboe
February 2006, Volume 61, Issue 4
- 447-461 A Dynamic Model of the Black Economy
by Dan Anderberg - 462-487 VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU
by Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche - 488-499 Fiscal Competition, Capital-Skill Complementarity, and the Composition of Public Spending
by Rainald Borck - 500-515 Risk Adjustment Schemes in Social Health Insurance: Adjusting for Cost Differences Between Insurance Plans
by Stefan Felder - 516-534 Corporate Financial Dynamics: A Pecking-Order Approach
by Hovick Shanazarian - 535-558 Tax-Rate Differentials and Sector Specific Foreign Direct Investment: Empirical Evidence from the EU
by Sven Stöwhase - 559-586 Dual Income Tax: Why and How?
by Peter Birch Sørensen - 587-608 New Approaches to a Fiscally-Oriented Debt Management Strategy: Objectives, Instruments, and Risks
by Hannes Rehm
November 2005, Volume 61, Issue 3
- 275-297 Stamp Duty on Shares and Its Effect on Share Prices
by Steve Bond & Mike Hawkins & Alexander Klemm - 298-326 Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality
by Hendrik Jürges & Wolfram F. Richter & Kerstin Schneider - 327-352 The Pitfalls of Regional Education Policy
by Jens Südekum - 353-367 Public Provision of Private Goods and Equilibrium Unemployment
by Thomas Aronsson & Mikael Markström & Tomas Sjögren - 368-392 Distortionary Taxation, Debt, and the Transmission of Fiscal Policy Shocks
by Ludger Linnemann - 393-417 Determinants of Tax Compliance - A Cross-Country Analysis
by Shih-Ying Wu & Mei-Jane Teng - 418-437 Tax Compliance Costs for Companies in Slovenia and Croatia
by Maja Klun & Helena Blazi´c - 438-446 A Note on Financing Health-Care Reform: Some Simple Arguments Concerning Marginal Tax Burden
by Wolfgang Buchholz
July 2005, Volume 61, Issue 2
- 139-153 The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
by Clemens Fuest & Bernd Huber - 154-177 Migration Plans, Local Fiscal Variables, and Local Economic Conditions
by Fredriky Carlsen - 178-200 Environmental-tax financed Social Security Tax Cuts and the Double Dividend
by Tetsuo Ono - 201-219 Dealing with Unexpected Shocks to the Budget
by Elena Gennari & Raffaela Giordano & Sandro Momigliano - 220-255 UK Privatization and Household Welfare
by Paolo Liberati - 256-274 Understanding Surveys of Taxpayer Honesty
by Janine L. F. Wilson & Steven Sheffrin
March 2005, Volume 61, Issue 1
- 1-18 Long-term Care Insurance and Optimal Taxation for Altruistic Children
by Alain Jousten & Barbara Lipszyc & Maurice Marchand & Pierre Pestieau - 19-44 Fiscal Sustainability: The Unpleasant European Case
by António Afonso - 45-61 Effects of an Equalization Tax on Multinational Investments and Transfer Pricing
by Seppo Kari & Jouko Ylä-Liedenpohja - 62-97 The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
by Alan J. Auerbach & Young Jun Chun & Ilho Yoo - 98-119 The Relationships between Cost and User Charges: The Case of the Norwegian Utility Service
by Lars-Erik Borge & Jørn Rattsø - 120-137 Public Versus Private Production Decisions: Redistribution and the Size of the Public Sector
by Jukka Pirttilä & Matti Tuomala