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Content
2008, Volume 55, Issue 1-2
- 1-21 Sensitivity of Individual Income Tax in the United States, 1979-2004
by Ram, Rati
- 22-47 The Permanent Effect of Domestic Income on the Growth of Governments: The Case of Italy
by Legrenzi, Gabriella
- 48-63 Does the Public's Job Approval Rating of the U.S. President Influence the Degree of Federal Personal Income Tax Evasion?
by Cebula, Richard J
- 64-81 Investment, Growth, and Uniformity versus Selectivity in Capital Income Taxation: Testing the King-Fullerton Framework
by Florio, Massimo & Fiorio, Carlo V
- 82-85 A Brief Note on Tax Evasion and Tax Collection
by Chu, Hong-Yih & Kam, Tai-Yung
1999, Volume 54, Issue 1-2
- 1-20 The Optimal Tax Mix Reconsidered
by Revesz, John T
- 21-36 Openness and Government Size: Additional Evidence from Multicountry Data
by Ram, Rati
- 37-56 On the Estimation and the Updating of the Hidden Economy Estimates and Their Implications for Government Expenditure: UK (1960-1990)
by Bhattacharyya, D K
- 57-72 Incidence of Consumption Tax and Tax Treatment of Elderly Care Expenditures
by Yoshida, Masatoshi & Kenmochi, Takeshi
- 73-83 Imperfect Competition and the Shifting of Output and Input Taxes in Vertically-Related Markets
by McCorriston, Steve & Morgan, Wyn & Rayner, Tony
- 84-98 Macroeconomic Models and the Determination of Crowding Out
by Spector, Lee C
- 99-113 Does 'Wagner's Law' Hold for Middle Eastern Countries?
by Tohamy, Soumaya M
- 114-121 Optimal Commodity Taxation in the Presence of Income Taxes: A Note
by Ogawa, Yoshitomo
1998, Volume 53, Issue 3-4
- 269-284 Voluntary Control of Public Bad Is Independent of Aggregate Wealth: The Second Neutrality Theorem
by Shibata, Hirofumi
- 285-295 An Axiomatic Proof of Mirrlees' Formula
by Homburg, Stefan
- 296-311 Optimal Provision of Public Goods with Rank Dependent Expected Utility
by Eide, Erling
- 312-330 Progressive Income Tax, Collection Lags, and Stability
by Fanti, Luciano & Manfredi, Piero
- 331-354 Budget Deficits and Economic Growth
by Futagami, Koichi & Shibata, Akihisa
- 355-384 A Case in Applied Spatial Voting Theory: The Ayers Case and Legislative Constraints on Judicial Intervention in the University System of Mississippi/USA
by Leyden, Dennis Patrick
- 385-418 The Effects of the Interaction between Direct and Indirect Tax Evasion: The Cases of VAT and RST
by Fedeli, Silvia
- 419-438 Informal Sector, Fiscal Policy, and Growth: Theory and Some Empirical Evidence
by Di Domizio, Marco
- 439-451 Long-Run Convergence in Social Protection across EU Countries, 1970-1999
by Sosvilla-Rivero, Simon & Herce, Jose A & de Lucio, Juan-Jose
- 452-469 Assessing the Equity of Governments' Fiscal Policies with Application to the Philippines
by Son, Hyun Hwa
- 470-479 Comparing Elasticities-Based Optimal Income Tax Formulas
by Revesz, John T
- 480-485 Reply on Comparing Elasticities-Based Optimal Income Tax Formulas by John T. Revesz
by Saez, Emmanuel
- 486-488 Some Comments on the Reply by Saez and the Article by Homburg [Comparing Elasticities-Based Optimal Income Tax Formulas] [An Axiomatic Proof of Mirrlees' Formula]
by Revesz, John T
- 489-494 Optimal Regional Fiscal Policies and Workers' Education, Location, and Occupation: A Note
by Johnes, Geraint
- 495-498 Income Tax Rates and the Public's Attitude toward Government in the United States: A Brief Empirical Note
by Cebula, Richard J & Koch, James V & Paul, Chris
1998, Volume 53, Issue 2
1998, Volume 53, Issue 1
- 1-18 A Strategic Approach to the Euro Prospects
by Frowen, Stephen F & Karakitsos, Elias
- 19-36 Public Sector Economics in Medieval Economic Thought: Contributions of Selected Arab-Islamic Scholars
by Ghazanfar, S M
- 37-52 Investment Incentives, Capital Accumulation, and Welfare
by Lopez-Garcia, Miguel-Angel
- 53-77 EU Structural Transfers and Economic Performance in Portugal
by Pereira, Alfredo M
- 78-101 On the Distributional Impact of Excise Duties: Evidence from Greece
by Tsakloglou, Panos & Mitrakos, Theodore
- 102-111 Wagner's Law: An Introduction to and a Translation of the Last Version of Adolph Wagner's text of 1911
by Biehl, Dieter
1997, Volume 52, Issue 3-4
- 301-317 Selecting Preferences for Nonmarket Goods: Possibilities and Limitations
by Ebert, Udo
- 318-340 Tax Evasion and Economic Growth
by Caballe, Jordi & Panades, Judith
- 341-366 Politicians and Public Managers: Strategic Interactions and the Settlement of Residual Claims to Public Resources
by Fedeli, Silvia
- 367-393 Unemployment Insurance versus Welfare Payments: A Dynamic CGE Analysis of Employment and Welfare Effects
by Heer, Burkhard
- 394-410 Taxpayers' Attitudes toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case
by Marchese, Carla & Privileggi, Fabio
- 411-428 Performance Indicators for Monitoring the Public Procurement
by Mardas, Dimitri
- 429-448 Invisible Transfers in Indian Federalism
by Rao, M Govinda
- 449-454 Pigouvian Taxes May Fail Even in a Perfect World
by Requate, Till
- 455-467 The Corporation Tax in India--The Issue of Its Incidence
by Singh, Tejinder & Jain, A K
1997, Volume 52, Issue 2
- 145-160 Spending by Canadian Provincial Governments: An Empirical Analysis
by Dickson, Vaughan & Yu, Weiqiu
- 161-185 The Incidence of a Tax on Pure Rent in an Altruistic Overlapping Generations Economy
by Itaya, Jun-Ichi
- 186-197 Tax Efficiency and Productivity Analysis: The Case of Canadian Fiscal Federalism
by Jha, Raghbendra & Sahni, Balbir S
- 198-209 Internalizing International versus Domestic Damages of a Pure Global Pollutant: An Extension of Musgrave and Shibata
by Kohn, Robert E
- 210-234 Uniform versus Non-uniform Indirect Taxation: Some Numerical Results
by Revesz, John T
- 235-252 Unbalanced Development and National Public Transfers in the French Context
by Santi, Gerard
- 253-269 Structure of Strong Substitutes
by Yamada, Masatoshi
- 270-288 An Efficiency Hierarchy for Constrained Economies
by Yates, Andrew J & Luenberger, David G
1997, Volume 52, Issue 1
- 1-21 Produced and Primary Specific Inputs in Tax-Incidence Theory
by Bhatia, Kul B
- 22-35 The Tax Unit and Rate Structure: A Criticism of the Orthodoxy
by Brooks, Michael
- 36-49 Structural Budget Deficits and the Ex Ante Real Long Term Interset Rate: An Analysis of the Direction of Causality
by Cebula, Richard J
- 50-63 On the Pareto Ranking of Commodity Taxes in a Price-Setting Oligopoly with Product Differentiation
by Colangelo, Giuseppe & Galmarini, Umberto
- 64-88 The Capital-Flows Theory of Financial Crises
by Frowen, Stephen F & Karakitsos, Elias
- 89-101 Monopolistic Provision of Excludable Public Goods under Private Information
by Schmitz, Patrick W
- 102-124 Tax Exporting and Redistributive Politics: An Empirical Investigation on the Determinants of the Spanish Local Tax Structure
by Sole-Olle, Albert
- 125-138 Budget Expenditures and Revenues: An Application of Error-Correction Modelling
by Vamvoukas, George
1996, Volume 51, Issue 4
- 441-452 Excess Burdens, Double Dividends, and the Taxation of Fossil Fuels
by Wolfson, Dirk J
- 453-472 A Multiproduct Club Approach to Transportation Infrastructure Pricing
by Lipsman, Michael A & Sandler, Todd
- 473-489 Tax Compliance Games with Imperfect Auditing
by Bardsley, Peter
- 490-506 Free-Riding and the Psychology of Choice or Where Does "Warm-Glow" Come From?
by Bernasconi, Michele
- 507-521 Dynamics of Optimal Social Security Finance
by Brauninger, Michael
- 522-533 Tax Complexity and Fiscal Illusion: An Empirical Evaluation of the Heyndels and Smolders Approach
by Dollery, Brian E & Worthington, Andrew C
- 534-558 Formula-Controlled Territorial Public Expenditure in the United Kingdom
by Heald, David
- 559-571 Taxation and Saving in Developing Economies: A Panel Study of African Countries
by Leuthold, Jane H & Mkwezalamba, Maxwell M
- 572-589 Tax Amnesties and Tax Evasion Inertia
by Olivella, Pau
1996, Volume 51, Issue 3
1996, Volume 51, Issue 2
- 149-165 Time-Consistent Criminal Sanctions
by Boadway, Robin & Marceau, Nicolas & Marchand, Maurice
- 166-184 Causality between Government Expenditures and Economic Growth: An Examination Using Cointegration Techniques
by Anwar, Muhammad Sarfraz & Davies, Stephen & Sampath, R K
- 185-200 Some International Evidence on Wagner's Law
by Bohl, Martin T
- 201-216 Optimal Policies of Taxation on Foreign Investment and Export Performance Requirements
by Chao, Chi-Chur & Yu, Eden S H
- 217-225 A Comparison of Sales Taxes
by Das-Gupta, Arindam & Gang, Ira N
- 226-241 Do Regressive Tax Expenditures Always Reduce Progressivity and Redistributive Capacity of the Personal Income Tax? An Analysis of Tax Credits
by Martinez-Garcia, Esther
- 242-257 Internalizing Externalities in Second-Best Tax Systems
by Orosel, Gerhard O & Schob, Ronnie
- 258-274 International Evidence on Wagner's Hypothesis: A Cointegration Analysis
by Payne, James E & Ewing, Bradley T
- 275-290 Two-Sided Altruism, the Samaritan's Dilemma, and Universal Compulsory Insurance
by Wigger, Berthold U
1996, Volume 51, Issue 1
- 1-22 On the Classification and Interpretation of Global Progressivity Measures
by Cassady, K & Ruggeri, G C & Van Wart, D
- 23-32 Valuing Future Income Tax Revenues: An Options Pricing Approach
by Draaisma, Teun & Gordon, Kathryn
- 33-53 Cash Management Optimization by the Dutch Central Government
by van der Knoop, Han
- 54-70 Consumption and Income as Tax Bases for Social Security
by Lopez-Garcia, Miguel-Angel
- 71-91 Wagner's Law vs. Keynesian Paradigm: The Korean Experience
by Park, Wan Kyu
- 92-127 Marginal Effective Tax Rates in Retrospect: 1970-1995
by Rimbaux, Eric
- 128-131 Wage Bill Underreporting and the Withholding Tax Rate: An Interactive Perspective
by Yaniv, Gideon
- 132-139 More Evidence on Wagner's Law for Mexico: A Reply
by Murthy, N R Vasudeva
1995, Volume 50, Issue 3
- 327-341 Cost-Benefit Analysis, User Prices, and State Expenditures in India
by Brent, Robert J
- 342-355 Taxes, Divorce-Transactions Costs, Economic Conditions, and Divorce Rates: An Exploratory Empirical Inquiry for the United States
by Cebula, Richard J & Belton, Willie J, Jr
- 356-370 Initial Tests on the Sensitivity of the Parameters of the UK Loan Guarantee Scheme
by Cowling, Marc
- 371-389 Dynamics, Consistent Conjectures, and Heterogeneous Agents in the Private Provision of Public Goods
by Itaya, Jun-ichi & Dasgupta, Dipankar
- 390-403 Inter-community Spillovers, Matching Grants, and Lump-Sum Taxes
by Lee, Dong-Woo
- 404-419 Uncertainty, Altruism, and Savings: Precautionary Savings Meets the Samaritan's Dilemma
by Lord, William & Rangazas, Peter
- 420-441 Japanese Local Finance and the "Institutionalized" Flypaper Effect
by Nagamine, Junichi
- 442-469 Inflation, Housing Taxation, and Homeowner Uptrading
by Nakagami, Yasuhiro & Pereira, Alfredo M
- 470-477 Pareto-Improving Changes of Tariffs and Taxes
by Tsuneki, Atsushi
- 478-485 Dynamic Inconsistency of Performance-Based Wages in Tax Collection: A Comment
by Lai, Ching-Chong & Chang, Wen-Ya
- 486-486 Dynamic Inconsistency of Performance-Based Wages in Tax Collection: A Reply
by Menezes, Flavio M
1995, Volume 50, Issue 2
- 173-181 The Importance of the Tax System in Determining the Marginal Cost of Funds
by Ahmed, Shaghil & Croushore, Dean
- 182-200 Leasing in the Public Sector, with Special Reference to the Netherlands
by Boorsma, Peter B
- 201-223 Public Indebtedness, Manufacturing Output, and Factor Substitution
by Dalamagas, Basil
- 224-245 Intergenerational Equity and Pension Reform: The Case of the Netherlands
by Dekkers, Gijs J M & Nelissen, Jan H M & Verbon, Harrie A A
- 246-266 Dynamic Tax Incidence in a Finite Horizon Model
by Itaya, Jun-Ichi
- 267-277 More Evidence on Wagner's Law for Mexico
by Lin, Chi-Ang
- 278-291 Optimal Tariff Financing of Public Inputs in a Small Open Economy
by Matsumoto, Mutsumi
- 292-302 On Public Good Provision with Distortionary Taxation
by Michael, Michael S & Hatzipanayotou, Panos
- 303-316 Tax Evasion and Risk Taking: Is Tax Evasion Desirable?
by Wrede, Matthias
1995, Volume 50, Issue 1
- 1-18 The Empirical Relationship between Budgetary Deficits and Government Expenditure Growth: An Examination Using Cointegration
by Ashworth, John
- 19-35 The Heterogeneous Taxation of Capital Income
by Benninga, Simon & Mayshar, Joram & Talmor, Eli
- 36-50 Seven Hypotheses about Public Choice and Local Spending (A Test from Spanish Municipalities)
by Bosch, Nuria & Suarez-Pandiello, Javier
- 51-66 Tax Amnesties as Special Sales Offers: The Italian Experience
by Cassone, Alberto & Marchese, Carla
- 67-79 An Examination of Wagner's Law for Greece: A Cointegration Analysis
by Hondroyiannis, George & Papapetrou, Evangelia
- 80-95 Revenue Structure and the Size of Government: The Canadian Experience
by Hsieh, Edward Wei-Te
- 96-105 Tax Evasion and Efficient Bargains
by Lai, Ching-Chong & Chang, Juin-Jen & Chang, Wen-Ya
- 106-120 Risk Taking and Business Income Tax Evasion
by Lee, Kangoh
- 121-135 Wagner's Hypothesis and Displacement Effect in Japan, 1960-1991
by Nomura, Masuo
- 136-152 Changes in Public Expenditure, Optimal Debt and Tax Policy, and Intertemporal Adjustments
by Swaroop, Vinaya
- 153-165 Tax Evasion and the Risk Averse Tax Collector
by Tzur, Joseph & Kraizberg, Elli
1994, Volume 49, Issue Supplement
- 1-11 Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture
by Slemrod, Joel B
- 15-27 Optimal Differential Taxes and Penalties
by Pestieau, Pierre & Possen, Uri & Slutsky, Steve
- 28-39 A Theory of Hard-to-Tax Groups
by Das-Gupta, Arindam
- 40-51 Taxation and Dirty Money Laundering
by Yaniv, Gideon
- 52-69 Tax Morale, Tax Evasion and the Choice of Policy Instruments in Different Political Systems
by Pommerehne, Werner W & Hart, Albert & Frey, Bruno S
- 70-89 The Role of Moral Sentiments and Audit Perceptions in Tax Compliance
by Erard, Brian & Feinstein, Jonathan S
- 90-105 Voluntary Tax Compliant Behavior of Spanish Income Tax Payers
by de Juan, Ana & Lasheras, Miguel A & Mayo, Rafaela
- 106-116 An Empirical Analysis of Factors That Distinguish Those Who Evade on Their Tax Return from Those Who Choose Not to File a Return
by Crane, Steven E & Nourzad, Farrokh
- 119-136 The Underground Economy and the Currency Enigma
by Feige, Edgar L
- 137-152 Can the Shadow Economy Be Reduced through Major Tax Reforms? An Empirical Investigation for Austria
by Schneider, Friedrich
- 155-167 Work and Crime: An Exploration Using Panel Data
by Witte, Ann D & Tauchen, Helen
- 168-181 Auto Thefts in Finland: An Occupational Choice Model
by Koskela, Erkki & Viren, Matti
- 182-194 Illegal Trade and Endogenous Tariff Formation
by Lovely, Mary E & Nelson, Douglas R
- 195-208 The Dynamics of Corruption and Black Markets: An Application of Catastrophe Theory
by van de Mortel, Elma & Cornelisse, Peter A
- 211-231 The European Tax Game and Welfare
by Gerard, Marcel & Hadhri, Moncef
- 232-243 Political Collusion and Corruption in a Representative Democracy
by Galeotti, Gianluigi & Merlo, Antonio
- 244-258 Addictive Behavior and Public Policy
by Averett, Susan L & Hochman, Harold M
- 259-276 Law Enforcement, Production and the Decision-Making Process: An Analysis of Dutch Police-Departments
by van Tulder, Frank
1994, Volume 49, Issue 3
- 331-349 Publicly Produced Private Goods, Redistribution, and Fertility
by Balestrino, Alessandro
- 350-357 Asymmetric Information, Reputation Building, and Bureaucratic Inefficiency
by Carlsen, Fredrik
- 358-372 Taxation of Income and Wealth in a Model of Endogenous Growth
by Gruner, Hans Peter & Heer, Burkhard
- 373-384 Financial Liberalization, Foreign Aid, and Private and Public Investment
by Gupta, Kanhaya L & Lensink, Robert
- 385-390 Effects of Taxation on Privatization under Federalism
by Hirsch, Werner Z & Rufolo, Anthony M
- 391-408 Welfare Effects of Capital Taxation
by Lin, Shuanglin & Shi, Yong
- 409-426 Level of Economic Development and Share of Trade Taxes in Government Revenue: Some Evidence from Individual-Country Time-Series Data
by Ram, Rati
- 427-439 Tax Asymmetry and Investment Horizon
by Shum, Pauline M
- 440-459 Revenue Sharing Criteria in Federal Fiscal Systems: Some Similarities and Differences
by Srivastava, D K & Aggarwal, Pawan K
- 460-484 Capital Income Taxation and the International Location of Investment
by Wang, Lih-Jau & Pereira, Alfredo
1994, Volume 49, Issue 2
- 159-167 Tax Evasion and Tax Revenue Loss: A Further Examination
by Bhattacharyya, D K
- 168-178 Federal Government Budget Deficits and the Crowding Out of Private Investment in the United States
by Cebula, Richard J & Killingsworth, John & Belton, Willie J, Jr
- 179-191 Age Discrimination in Wage Taxation and the Optimal Taxation of Capital Income
by McCafferty, Stephen
- 192-199 Dynamic Inconsistency of Performance-Based Wages in Tax Collection: An Example
by Menezes, Flavio M
- 200-211 Wage, Taxation, and Turnover Costs
by Petrucci, Alberto
- 212-243 The Redistributional Impact of Government Spending in Canada
by Ruggeri, G C & Van Wart, D & Howard, R
- 244-256 A Note on Taxation as Social Insurance for Uncertain Labor Income
by Kaplow, Louis
- 257-281 The Pure Theory of Impure Public Expenditures Reconsidered: A Note on the Public and Merit Characteristics' Approach
by Vagliasindi, Pietro A
- 282-286 Spurious in Mexico: A Comment on Wagner's Law
by Ashworth, John
- 287-294 No Further Evidence of Wagner's Law for Mexico
by Hayo, Bernd
- 295-303 Wagner's Law, Spurious in Mexico or Misspecification: A Reply
by Murthy, N R Vasudeva
- 304-307 The Investment Function and the Balanced Budget Multiplier Theorem: A Comment
by Nguyen, Tin & Rogers, Colin
- 308-311 The Investment Function and the Balanced Budget Multiplier Theorem: A Comment
by Taslim, Mohammad A
- 312-316 The Investment Function and the Balanced Budget Multiplier Theorem: A Reply
by Pullen, John M
1994, Volume 49, Issue 1
- 1-11 A Local Distributional Measure of Tax Progressivity
by Aggarwal, Pawan K
- 12-41 Social Appraisal of the Built-Operate-Transfer Projects of Public Owned Utility Industries in Comparison to Turnkey Projects
by Diamandis, Panayiotis F & Diacogiannis, George P
- 42-56 Legislative Majorities and Alternative Theories of the Size of Government
by Greene, Kenneth V & Nelson, Phillip J
- 57-71 Privatization of Tax Collection and the Time-Consistency Problem
by Jensen, Richard & Toma, Eugenia Froedge & Toma, Mark
- 72-86 On the Intergovernmental Fiscal Game
by Levaggi, Rosella & Smith, Peter
- 87-106 On Marginal Cost and Marginal Benefit of Public Funds
by Schob, Ronnie
- 107-112 Tax Evasion and the Income Tax Rate: A Theoretical Reexamination
by Yaniv, Gideon
- 113-125 Time-Consistent Optimal Intertemporal Taxation in Externally-Indebted Economies
by Zee, Howell H
- 126-133 Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution: Comment
by Milanovic, Branko
- 134-144 A Cloud of Doubt about the Shadow Price of Sunshine: We're Still in the Dark
by Siegfried, John J & Sapper, David B
- 145-146 The Shadow Price of Sunshine: Reply
by Fleisher, Arthur A, III & Tollison, Robert D
1993, Volume 48, Issue Supplement
- 1-1 The Implications of Demographic Changes for Public Finance: An Overview
by Wolfe, Barbara L
- 1-3 Keynote Speech: Population Problem Confronted by the World Economy: A Summary
by Summers, Lawrence H
- 7-15 Income Taxation, Consumption Taxation, Intergenerational Transfers, and Government Behavior
by Blankart, Charles B
- 16-28 Public Pensions, Market Power, and Intergenerational Confidence
by van Dalen, Hendrik P & van Praag, Bernard M S
- 29-42 Aging, Intergenerational Distribution and Public Pension Systems
by Jensen, Svend Erik Hougaard & Nielsen, Soren Bo
- 43-59 Public Pensions and Declining Fertility in a Small Open Economy: An Intertemporal Equilibrium Approach
by Bovenberg, A Lans & Broer, D Peter & Westerhout, Ed W M T
- 63-77 Infant Mortality and Public Policy
by Gaiha, Raghav & Spinedi, Marco
- 78-84 Children: A Capital Good or a Base for Income Redistribution Policies
by Nerlove, Marc & Razin, Assaf & Sadka, Efraim
- 85-97 Education for Attention: A Nash Bargaining Solution to the Bequest-as-Exchange Model
by Cremer, Helmuth & Pestieau, Pierre
- 98-121 Public Expenditures on Child Care and the Distribution of Economic Well-Being: The Case of Sweden
by Gustafsson, Bjorn & Kjulin, Urban
- 122-143 Demographic Change, International Migration, and Public Education
by Ritzen, Jozef M M & van Imhoff, Evert
- 147-177 A Model of the Impact of Immigration on Health and Social Service Expenditures for the Elderly
by Factor, Haim & Habib, Jack
- 178-198 Demographic Characteristics and the Public Bundle
by Cutler, David M & Elmendorf, Douglas W & Zeckhauser, Richard J
- 199-213 The Aging of the Population and the Financing of Local Governments
by Reschovsky, Andrew
- 217-227 On the Role of Budgetary Policy during Demographic Changes
by Sartor, Nicola
- 228-238 Demographics and Debt Service
by Rossi, Nicola
- 239-252 Demographics and Social Security
by Hu, Sheng Cheng
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