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Content
September 2004, Volume 60, Issue 3
- 278-295 Optimal Retirement and Disability Benefits with Audit
by Helmuth Cremer & Jean-Marie Lozachmeur & Pierre Pestieau - 296-324 The Role of Immigration in Dealing with the Developed World's Demographic Transition
by Hans Fehr & Sabine Jokisch & Laurence J. Kotlikoff - 325-358 Efficiency and Equity Aspects of Alternative Social Security Rules
by Svend E. Hougaard Jensen & Morten I. Lau & Panu Poutvaara - 359-392 Aging, Labor Markets, and Pension Reform in Austria
by Christian Keuschnigg & Mirela Keuschnigg - 393-421 Pension Reform in Germany: The Impact on Retirement Decisions
by Barbara Berkel & Axel Börsch-Supan - 422-445 Tax Evasion, Tax Rates, and Reference Dependence
by Michele Bernasconi & Alberto Zanardi - 446-459 The Tobin Tax: A Mean-Variance Approach
by Bruno Bosco & Alessandro Santoro
August 2004, Volume 60, Issue 2
- 141-159 Optimal Redistributive Policy with Endogenous Wages
by Luca Micheletto - 160-185 Reducing Social Contributions for Unskilled Labor as a Way of Fighting Unemployment: An Empirical Evaluation for the Case of Spain
by Oscar Bajo-Rubio & Antonio G. Gómez-Plana - 186-204 Subsidizing versus Experience Rating of Unemployment Insurance in Unionized Labor Markets
by Pekka Sinko - 205-221 Unemployment, Social Transfers, and International Capital Mobility
by Oliver Lorz - 222-239 Green Tax Reform and Employment: The Interaction of Profit and Factor Taxes
by Stefan Boeters - 240-261 Fiscal Adjustment under Centralized Federalism: Empirical Evaluation of the Response to Budgetary Shocks
by Jørn Rattsø - 262-276 School Loans, Subsidies, and Economic Growth
by Akira Yakita
April 2004, Volume 60, Issue 1
- 1-23 Some Optimal Tax Rules for International Portfolio and Direct Investment
by Michael P. Devereux - 24-41 Taxation under Formula Apportionment - Tax Competition, Tax Incidence, and the Choice of Apportionment Factors
by Dietmar Wellisch - 42-62 Simple Criteria of Growth-Enhancing Social Security Systems
by Kazutoshi Miyazawa - 63-82 The German Retirement Benefit Formula: Drawbacks and Alternatives
by Friedrich Breyer & Mathias Kifmann - 83-93 Choosing between School Systems: The Risk of Failure
by Volker Meier - 94-110 An Experimental Test of the Public Goods Crowing Out Hypothesis when Taxation Is Endogenous
by Matthias Sutter & Hannelore Weck-Hannemann - 111-139 Unemployment Insurance, Immigrants' Skills, and Native Earnings
by Alexander Kemnitz
December 2002, Volume 59, Issue 4
- 425-442 On the Separation of Award and Contract in Public Procurement
by Dieter Bös & Martin Kolmar - 443-457 Effects of Overlapping Tax Bases in a Growing Economy
by Hikaru Ogawa & Tatsuya Omori - 458-478 The Distributional Impact of Subsidies to Higher Education - Empirical Evidence from Germany
by Salvatore Barbaro - 479-503 Education Policies, Economic Growth and Wage Inequality
by Güther Rehme - 504-528 Does Culture Matter? Tax Morale in East-West-German Comparison
by Benno Torgler - 529-550 Spatial Variation in Incentives to Work and Hysteresis in Welfare
by Kristof Dascher - 551-559 Contributions to International Public Goods and the Notion of Country Size
by Ratna K. Shrestha & James P. Feehan
August 2002, Volume 59, Issue 3
- 296-304 The New International Architecture
by Rüdiger Dornbusch - 305-329 Risktaking, Limited Liability, and the Competition of Bank Regulators
by Hans-Werner Sinn - 330-335 Competition of Bank Regulators: A More Optimistic View. A Comment on the Paper by Hans-Werner Sinn
by Ernst Baltensperger - 336-339 Can National Banking Systems Compete?. A Comment on the Paper by Hans-Werner Sinn
by Peter Spencer - 340-346 Asymmetric Information, Bank Failures, and the Rationale for Harmonizing Banking Regulation. A Rejoinder on Comments of Ernst Baltensperger and Peter Spencer
by Hans-Werner Sinn - 347-370 Income Taxation, Commodity Taxation and Provision of Public Goods under Labor Market Distortions
by Thomas Aronsson & Tomas Sjögren - 371-386 Funded Pensions, Labor Market Participation, and Economic Growth
by Eric O'N. Fisher & Mark A. Roberts - 387-406 Ambiguity and Partisan Business Cycles
by Anna Maffioletti & Michele Santoni - 407-407 Social Norm, the Informal Sector, and Unemployment
by Ann-Sofie Kolm & Birthe Larsen
May 2002, Volume 59, Issue 2
- 163-176 Optimal Taxation of Capital and Labor Income with Social Security and Variable Retirement Age
by Philippe Michel & Pierre Pestieau - 177-188 Investment in Education and Redistributive Taxation without Precommitment
by Panu Poutvaara - 189-211 The Impact of Social Security on Saving and Fertility in Germany
by Alessandro Cigno & Luca Casolaro & Furio C. Rosati - 212-226 Fiscal Competition, Labor Mobility, and Unemployment
by Jean-Marie Lozachmeur - 227-248 Neutral Taxation of Pension in a Comprehensive Income Tax
by Dirk Kiesewetter & Rainer Niemann - 249-263 Harmful Tax Practices: To Brook or to Ban?
by Khaled Moussa Diaw & Joeri Gorter - 264-294 Prospects for Consumption-Based Tax Reform in the United States
by George Zodrow
February 2002, Volume 59, Issue 1
- 3-26 Multinational Firms: Easy Come, Easy Go?
by Jan I. Haaland & Ian Wooton & Giulia Faggio - 27-48 Does the Tax System Encourage too Much Education?
by Annette Alstadsæter - 49-67 Trade Union Objectives and Economic Growth
by Andreas Irmen & Berthold U. Wigger - 68-90 Redundancy Pay and Collective Dismissals
by Laszlo Goerke - 91-119 Welfare to Work in the US: A Model for Germany?
by Wolfgang Ochel - 120-140 Responsibility and Reward
by Alexander W. Cappelen & Bertil Tungodden - 141-161 Considering the IMF's Perspective on a "Sound Fiscal Policy"
by Peter S. Heller
November 2002, Volume 58, Issue 4
- 396-429 The Supply of Public Sector Services when They Include Quantity and Quality Dimensions
by Torberg Falch - 430-448 Asymmetric Competition and Co-ordination in International Capital Income Taxation
by Volker Arnold - 449-463 Energy Tax Reform with Exemptions for the Energy-intensive Export Sector
by Reto Schleiniger - 466-558 Tax Policy in the European Union
by Sijbren Cnossen
July 2002, Volume 58, Issue 3
- 207-226 Corporate Tax Asymmetries under Investment Irreversibility
by Paolo M. Panteghini - 227-243 Generational Accounting versus Computable General Equilibrium
by Volker Börstinghaus & Georg Hirte - 244-259 Money, Human Capital, and Growth
by Akira Yakita - 260-285 Spectrum Auctions: How They Should and How They Should Not Be Shaped
by Friedel Bolle & Yves Breitmoser - 286-316 The German Shadow Economy: Parted in a United Germany?
by Annette Mummert & Friedrich Schneider - 317-338 National Debt, Borrowing Constraints, and Human Capital Accumulation in an Endogenous Growth Model
by Stefan Dietrich Josten - 339-361 Intergenerational Redistribution and Labor Mobility: A Survey
by Tim Krieger
February 2002, Volume 58, Issue 2
- 103-120 Bureaucrats and Public Procurement
by Dieter Bös - 121-139 Benefit Levels, Tax Progression and Employment
by John P. Hutton & Anna Ruocco - 140-157 On the Optimal Fiscal Treatment of Family Size
by Alessandro Balestrino - 158-166 Optimal Taxes and Transfers in a Multilevel Public Sector
by Thomas Aronsson & Magnus Wikström - 167-187 Monitoring and Productive Efficiency in Public and Private Firms
by Anke S. Kessler & Christoph Lülfesmann
November 2001, Volume 58, Issue 4
- 363-395 The Optimal Income Tax: Restatement and Extensions
by Stefan Homburg
February 2001, Volume 58, Issue 2
- 188-188 Tax Evasion with Earned Income - An Experimental Study
by Vital Anderhub & Sebastian Giese & Werner Güth & Antje Hoffmann & Thomas Otto
December 2001, Volume 58, Issue 1
- 1-11 Tax Competition and Transfer Pricing Disputes
by Kashif S. Mansori & Alfons J. Weichenrieder - 12-30 Public Input Provision in an Optimal Income Tax Model
by Mutsumi Matsumoto - 31-47 Nonpoint Source Pollution, Asymmetric Information, and Output Regulations
by Gerhard Clemenz - 48-59 Higher Education Financing and Income Redistribution
by Berthold U. Wigger - 60-77 Investment and Politics - Does Tax Fear Delay Investment?
by Sabine Böckem - 78-102 Bismarck versus Beveridge: Which Unemployment Compensation System is more Prone to Labor Market Shocks?
by Thomas Beissinger & Oliver Büsse
August 2001, Volume 57, Issue 4
- 361-375 Debt- and Equity-Financed Investment: Equilibrium Structure and Efficiency Implications
by Assaf Razin & Efraim Sadka & Chi-Wa Yuen - 376-393 Welfare Cost of (Low) Inflation: A General Equilibrium Perspective
by Howell H. Zee - 394-411 Partial Privatization and Incomplete Contracts: The Proper Scope of Government Reconsidered
by Patrick W. Schmitz - 412-434 Optimal Capital Income Taxation and Redistribution
by Ulrike Vogelgesang - 435-458 Capital Income Taxation, Cross-Ownership, and the Structure of Public Spending
by Thomas Dickescheid - 459-484 Do Monopolies Justifiably Fear Environmental Tax Reforms?
by Thorsten Bay¡nd¡r-Upmann - 485-501 Unemployment Insurance, Wage Differentials and Unemployment
by Michael Braeuninger - 504-513 German Tax Reform 2000. Description and Appraisal
by Stefan Homburg - 504-513 German Tax Reform - An International Perspective
by Ulrich Schreiber - 514-524 Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform
by Clemens Fuest & Bernd Huber
May 2001, Volume 57, Issue 3
- 243-260 Bismarck versus Beveridge. Flat-Rate and Earnings-Related Unemployment Insurance in a General Efficiency Wage Framework
by Laszlo Goerke - 261-283 Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System
by Mathias Kifman & Dirk Schindler - 284-315 Entrepreneurship and Social Security
by Andreas Wagener - 316-332 Incentive and Redistribution Effects of the German Tax Reform 2000
by Gerhard Wagenhals - 333-360 Recycling, Producer Responsibility and Centralized Waste Management
by Thomas Eichner & Rüdiger Pethig
March 2001, Volume 57, Issue 2
- 137-154 Time, Self-Selection and User Charges for Public Goods
by Dan Anderberg & Fredrik Andersson & Alessandro Balestrino - 155-181 Tax Evasion in an Open Economy
by Georg Tillmann - 182-196 Socially Optimal Redistribution and Growth: A Further Warning on the Welfare Significance of Representative Consumers' Preferences
by Volker Grossmann - 197-215 Public Debt in an Endogenous Growth Model of Perpetual Youth
by Stefan Dietrich Josten - 216-224 Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure
by Matthias Wrede - 225-242 Bureaucratic Choice and Endogenous Growth
by Ingrid Ott
September 2000, Volume 57, Issue 1
- 1-21 Can Immigration Alleviate the Demographic Burden?
by Holger Bonin & Bernd Raffelhüschen & Jan Walliser - 22-38 Funded Pensions and Unemployment
by Roland Demmel & Christian Keuschnigg - 39-62 Pareto-Improving Transition from Pay-as-you-goto Fully Funded Social Security under Uncertain Incomes
by Nils Hauenschild - 63-76 A Note on the Tax Rate implicit in Contributions to Pay-as-you-go Public Pension Systems
by Klaus Beckmann - 77-88 Unfunded Public Pension System in the Presence of Perfect Household Mobility
by Ulrich Hange - 89-105 Interjurisdictional Competition and Public-Sector Prodigality: The Triumph of the Market over the State?
by Michael Rauscher - 106-126 International Repercussions of Direct Taxes
by Wolfgang Eggert - 126-136 Who Pays for Higher Education?. A Note on the Neglected Role of Income Tax Progression
by Richard Sturn & Gerhard Wohlfahrt
July 1999, Volume 56, Issue 3/4
- 285-285 Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
by Luis Alvarez & Vesa Kanniainen & Jan Södersten - 310-310 Failures in Corporate Governance: Can the Corporation Tax Improve Efficiency?
by Vesa Kanniainen - 335-335 Corporate Tax in Italy: An Analysis of the 1998 Reform
by Massimo Bordignon & Silvia Giannini & Paolo Panteghini - 363-363 Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany
by Thiess Büttner - 389-389 Globalization of the Corporate Income Tax: The Role of Allocation
by Jack M. Mintz - 424-424 National and International Distributive Justice in Bilateral Tax Treaties
by Alexander W. Cappelen - 443-443 Can Tax Coordination Work?
by Clemens Fuest & Bernd Huber - 459-459 Tax Competition and Trade Protection
by Eckhard Janeba & John Douglas Wilson - 481-481 Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
by Andreas Haufler & Guttorm Schjelderup - 500-500 Tax Competition with Multinational Firms
by Thomas Dickescheid - 518-518 Arbeitslosigkeit, Zuwanderung und Sozialhilfe: Eine Analyse der Determinanten und der Finanzierung der Sozialhilfeausgaben
by Helmut Seitz & Claudia Kurz - 556-556 Wirtschaftspolitik unter Reformdruck
by Franz Holzheu
June 1999, Volume 56, Issue 2
- 141-141 Does Policy Affect Growth?
by Lutz Arnold - 165-165 Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions
by Volker Arnold & Clemens Fuest - 174-174 Government versus Union. The Structure of Optimal Taxation in a Unionized Labor Market
by Stefan Boeters & Kerstin Schneider - 188-188 The Marginal Cost of Public Funds under Information Constrained Taxation sufficiently large
by Vidar Christiansen - 202-202 Earmarking of Environmental Taxes and Pareto-Efficient Taxation
by Jukka Pirttilä - 218-218 The Welfare State, an Impediment to Integration?
by Uwe Walz & Dietmar Wellisch - 241-241 Public Pensions and Growth
by Berthold U. Wigger
March 1999, Volume 56, Issue 1
- 1-17 Competition and Co-ordination in International Capital Income Taxation
by Stefan Homburg - 18-50 Taxing Capital Income in the Nordic Countries: A Model for the European Union?
by Sijbren Cnossen - 51-66 Neutral Taxation under Uncertainty - a Real Options Approach
by Rainer Niemann - 67-85 Public Choice and Public Finance: the Place of 'Tax Reform Advocacy'
by Geoffrey Brennan - 86-103 Preisdumping und Steuerdumping - wie weit reicht die Parallele?
by Gerold Krause-Junk - 104-140 Gesetzliche Rentenversicherung: Prognosen im Vergleich
by Hans-Werner Sinn & Marcel Thum