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Content
January 2007, Volume 35, Issue 1
- 150-171 The Evolution of Jamaica’s Tax Burden
by Dillon Alleyne
November 2006, Volume 34, Issue 6
- 607-636 Public Choice of Tax and Regulatory Instruments—The Role of Heterogeneity
by Dong (Dan) Lee & Thomas E. Borcherding - 637-662 Legislative Malapportionment and the Politicization of Germany's Intergovernmental Transfer System
by Hans Pitlik & Friedrich Schneider & Harald Strotmann - 663-686 Experimental Evidence on Mixing Modes in Income Tax Evasion
by Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee - 687-711 The Marginal Cost of Public Funds Is the Ratio of Mean Income to Median Income
by Dan Usher - 712-730 Smoke and Mirrors
by Taylor P. Stevenson & William F. Shughart II - 731-733 Index to Public Finance Review
by N/A
September 2006, Volume 34, Issue 5
- 483-504 Economic Effects of Apportionment Formula Changes
by Kelly D. Edmiston & F. Javier Arze del Granado - 505-526 Interjurisdictional Taxation and Attribution Rules
by Robert F. Conrad - 527-550 The Incidence of State Taxes on Oil and Gas
by Jonathan Haughton & David Tuerck - 551-573 Explaining the Determinants of Operating Budgets at U.S. National Parks
by Robert W. Turner & W. Reed Walker - 574-599 Income Taxation, Tuition Subsidies, and Choice of Occupation
by Geir Haakon Bjertnæs - 600-600 Erratum
by N/A
July 2006, Volume 34, Issue 4
- 355-380 Analyzing the Interdependence of Regulation and Taxation
by Walter Hettich & Stanley L. Winer - 381-403 Measures of Fiscal Dependency
by Joe Ruggeri & Yang Zou - 404-426 Tax Burden and the Mismeasurement of State Tax Policy
by W. Robert Reed & Cynthia L. Rogers - 427-449 Assessing the “Pro-Poorness†of Government Fiscal Policy in Thailand
by Hyun H. Son - 450-473 The Public-Private Sector Pay Differential in Greece
by Evangelia Papapetrou
May 2006, Volume 34, Issue 3
- 235-257 Cognition, Incentives, and Public Governance
by Giampaolo Garzarelli - 258-281 Competition over the Tax Base in the State Sales Tax
by Jason M. Fletcher & Matthew N. Murray - 282-305 Income Inequality and Redistributive Government Spending
by Luiz de Mello & Erwin R. Tiongson - 306-327 On Dynamic Tax Reform with Regime Switching
by Wen-ya Chang & Hsueh-fang Tsai - 328-348 Estimating Public Library Efficiency Using Stochastic Frontiers
by Jeffrey Andrew Hemmeter
March 2006, Volume 34, Issue 2
- 123-147 Does “Satisfaction†with Local Public Services Affect Complaints (Voice) and Geographic Mobility (Exit)?
by Paul J. Devereux & Burton A. Weisbrod - 148-172 Strategic Behavior, Debt Neutrality, and Crowding Out
by Robert P. Rebelein - 173-194 Interjurisdictional Competition and Local Government Spending in U.S. Metropolitan Areas
by Dean Stansel - 195-211 Voluntary Provision of Public Goods and Administrative Costs
by Kangoh Lee - 212-228 Local Government Compliance with Earmarked Tax Regulation
by Calvin Blackwell & John C. Crotts & Stephen W. Litvin & Alan K. Styles - 229-232 Guide for Authors
by N/A
January 2006, Volume 34, Issue 1
- 3-3 Outstanding Paper Award of 2005
by Gary A. Wagner & Erick M. Elder - 4-32 The Effect of Private School Competition on Public School Performance in Georgia
by Christopher R. Geller & David L. Sjoquist & Mary Beth Walker - 33-59 A Theoretical Analysis of Medicaid Supplantation
by David Merriman - 60-79 Combining Distributional Weights and the Marginal Cost of Funds
by Liqun Liu - 80-100 Voting for a Lottery
by David Giacopassi & Mark W. Nichols & B. Grant Stitt - 101-113 How Public Is Public Television?
by Arthur C. Brooks & Jan I. Ondrich - 114-117 Guide for Authors
by N/A
November 2005, Volume 33, Issue 6
- 663-689 Estimating Employment Spillover Effects In New York City with an Application to The Stock Transfer Tax
by Jonathan A. Schwabish - 690-720 Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?
by William F. Fox & LeAnn Luna - 721-746 Motivations, Obstacles, and Resources: The Adoption Of The General-Purpose Local Option Sales Tax in Georgia Counties
by Zhirong Zhao - 747-766 Why Executive Power Centralizes Government
by Samuel H. Baker - 767-769 Index Public Finance Review Volume 33
by N/A
September 2005, Volume 33, Issue 5
- 543-574 Income Reporting and the Phaseout of Exemptions
by Charles R. Enis - 575-602 The Effects of Public Investment on Private Investment in Developing Economies
by Lutfi Erden & Randall G. Holcombe - 603-633 Are State Governments Prepared for Fiscal Crises? A Look at Revenue Diversification during the 1990s
by Deborah A. Carroll - 634-655 The Long-Run Effects of Pay-as-You-Go Medicare on Savings and Consumer Welfare
by Arthur Hau
July 2005, Volume 33, Issue 4
- 439-465 The Role of Budget Stabilization Funds in Smoothing Government Expenditures over the Business Cycle
by Gary A. Wagner & Erick M. Elder - 466-487 Tax Evasion on Gratuities
by John E. Anderson & Örn B. Bodvarsson - 488-505 Comparing the Distortionary Effects of Alternative Intergovernmental Transfers
by William Jack - 506-519 Can a Firm’s Expected Marginal Tax Rate Exceed 100 Percent?
by Gene E. Mumy - 520-535 A Hotelling Model of Fiscal Competition
by Li-Chen Hsu
May 2005, Volume 33, Issue 3
- 279-299 The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems
by Joel Slemrod - 300-317 Taxes and Corporate Giving to Charity
by Robert Carroll & David Joulfaian - 318-342 Privatization and Strategic Monitoring with Gaussian Priors
by Richard Disney & Christopher J. Ellis & Bulent Nomer - 343-384 On the Relationship between Authority Size and the Costs of Providing Local Services: Lessons for the Design of Intergovernmental Transfers in Spain
by Albert Solé-Ollé & Núria Bosch - 385-402 The Labor Market Effects of Indexing Unemployment Benefits to Previous Earnings
by Burkhard Heer & Albrecht Morgenstern - 403-431 Tax Amnesties and Political Participation
by Benno Torgler & Christoph A. Schaltegger
March 2005, Volume 33, Issue 2
- 155-183 Explaining Fiscal Decentralization
by Leonardo Letelier S. - 184-212 Sales Taxes and the Decision to Purchase Online
by James Alm & Mikhail I. Melnik - 213-235 Personal Income Tax Decentralization, Inequality, and Social Welfare
by Julio López-Laborda & Jorge Onrubia - 236-254 A Surplus Optimization Approach to Managing Municipal Debt
by Robert Brooks - 255-271 Evaluating the Life Cycles of Education-Supporting Lotteries
by Paul M. Mason & Jeffrey W. Steagall & Stephen L. Shapiro & Michael M. Fabritius
January 2005, Volume 33, Issue 1
- 3-35 The Effects of Changes in State SSI Supplements on Preretirement Labor Supply
by David Neumark & Elizabeth T. Powers - 36-61 Estimating Differential Responses to Local Fiscal Conditions: A Mixture Model Analysis
by David L. Sjoquist & Mary Beth Walker & Sally Wallace - 62-83 The Median-Voter Model versus the Bureaucracy Model of School Finance Equalization Aid
by Mark Chandler - 84-116 Using Municipal Residency Requirements to Disguise Public Policy
by Brian Duncan - 117-144 Fiscal Reserves and State Own-Source Expenditure in Downturn Years
by Yilin Hou - 145-145 Outstanding Paper Award: Shih-Ying Wu
by N/A - 146-149 Guide for Authors
by N/A
November 2004, Volume 32, Issue 6
- 567-587 Public-Sector Wage Comparability: The Role of Earnings Dispersion
by Dale Belman & John S. Heywood - 588-609 Incorporating Insurance Rate Estimates and Differential Mortality into the Net Marginal Social Security Tax Rate Calculation
by Brian S. Armour & M. Melinda Pitts - 610-630 An Empirical Examination of the Factors that Influence the Mix of Cash and Oncash giving to Charity
by David H. Eaton & Martin I. Milkman - 631-650 The Excess Burden of the Social Security Payroll Tax
by Liqun Liu & Andrew J. Rettenmaier - 651-665 State Economic Incentives: Stimulus or Reallocation?
by Peter T. Calcagno & Henry Thompson - 666-669 INDEX to PUBLIC FINANCE REVIEW
by N/A
September 2004, Volume 32, Issue 5
- 459-482 Tax Effects on Charitable Giving in the Presence of Uncertainty
by Shih-Ying Wu - 483-497 What is the Real Relationship between Income and Charitable Giving?
by Robert Mcclelland & Arthur C. Brooks - 498-511 Does Government Spending Crowd Out Donations of Time and Money?
by Walter O. Simmons & Rosemarie Emanuele - 512-527 Feedback Information and Contributions to Not-for-Profit Enterprises: Experimental Investigations and Implications for Large-Scale Fund-Raising
by Michael Jones & Michael Mckee - 528-558 Asymmetric Leadership and International Public Goods
by Daniel G. Arce M.
July 2004, Volume 32, Issue 4
- 359-381 Inequality and Optimal Redistributive Tax and Transfer Policies
by Howell H. Zee - 382-403 Managing A Bulge: Policy Options for Social Security
by Kenneth A. Lewis & Laurence S. Seidman - 404-425 Do Government Expenditures Crowd Out Corporate Contributions?
by Kathleen M. Day & Rose Anne Devlin - 426-440 Horizontal Equity and Progression When Equivalence Scales Are Not Constant
by Udo Ebert & Peter J. Lambert - 441-449 Durable Emissions and Optimal Pigouvian Taxes
by Rajeev K. Goel & Edward W. T. Hsieh
May 2004, Volume 32, Issue 3
- 235-268 The Effect of Taxes on the Retirement of Machinery and Equipment
by B. Anthony Billings & Sergei N. Glazunov - 269-291 Tax Cuts and Employment in New Jersey: Lessons From a Regional Analysis
by W. Robert Reed & Cynthia L. Rogers - 292-312 The Effect of State Income Taxation on Per Capita Income Growth
by Randall G. Holcombe & Donald J. Lacombe - 313-330 State Lottery Revenue: The Importance of Game Characteristics
by Thomas A. Garrett & Russell S. Sobel - 331-351 The Effect of the Current Ira Program on Federal Debt
by Frank Caliendo & W. Cris Lewis
March 2004, Volume 32, Issue 2
- 131-147 Has Internet Access Taxation Affected Internet Use?
by Donald Bruce & John Deskins & William F. Fox - 148-182 Public Ownership and Business Performance in the Spanish Manufacturing Sector, 1983-1996
by Pablo Hernández de Cos & Isabel Argimón & José Manuel González-Páramo - 183-195 Tax Evasion and Relative Tax Contribution
by Judith Panadés - 196-219 Structural Breaks, Unit Roots, and Cointegration: A Further Test of the Sustainability of the Indian Fiscal Deficit
by Raghbendra Jha & Anurag Sharma - 220-231 Does Old Capital Matter for Implementing a Pareto-Improving Tax Reform?
by Thomas Gaube & Robert Schwager
January 2004, Volume 32, Issue 1
- 3-3 Statement from the Editor
by James R. Alm - 4-35 Can Fiscal Decentralization Strengthen Social Capital?
by Luiz R. De Mello Jr. - 36-64 Do Tax and Expenditure Limits Lead to State Lotteries? Evidence from the United States: 1970-1992
by Mark M. Glickman & Gary D. Painter - 65-81 Alabama’s Enterprise Zones: Designed to Aid the Needy?
by Jim F. Couch & J. Douglas Barrett - 82-104 Explaining Interjurisdictional Variations in Local Sales Tax Yield
by Richard Hawkins & Matthew N. Murray - 105-126 Some Futures are Brighter than Others: the Net Benefits Received by Florida Bright Futures Scholarship Recipients
by Harriet A. Stranahan & Mary O. Borg
November 2003, Volume 31, Issue 6
- 571-600 Labor Market Implications of State Small Group Health Insurance Reform
by Kanika Kapur - 601-622 Income Tax Reform and Inequality: A Nonparametric Analysis
by Chu-Ping C. Vijverberg - 623-647 Differential Taxation of for-Profit and Nonprofit Firms: A Computational General Equilibrium Approach
by Marianne F. Johnson - 648-668 Asymmetric Interdependence in the Provision of a Local Public Good: An Empirical Examination
by Miles M. Finney & Mann J. Yoon - 669-693 The Effect of Public Transfers on Physical and Human Capital Accumulation
by Shuanglin Lin - 694-699 How “Parasites†Serve their Host: A Graphical Analysis of “Scalpingâ€
by Zane A. Spindler - 700-704 A Graphical Analysis of “Scalping†: A Reply
by James L. Swofford
September 2003, Volume 31, Issue 5
- 455-486 The Efficiency of Race- and Gender-Targeted Income Transfers
by Matthew J. Cushing & Mary G. McGarvey - 487-509 Taxation, License Fees, and New Car Registrations
by John H. Beck & Randall W. Bennett - 510-533 The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland
by Roy Bahl & Richard Bird & Mary Beth Walker - 534-549 Benefit-Cost Analysis: A Pedagogical Note
by Elchanan Cohn - 550-567 Jacking Up the Jackpot: Are Lotto Consumers Fooled by Annuity Payments?
by Victor A. Matheson & Kent R. Grote
July 2003, Volume 31, Issue 4
- 327-366 Regional Differences in the Utilization of the Mortgage Interest Deduction
by Peter Brady & Julie-Anne Cronin & Scott Houser - 367-391 Local Lobbying for State Grants: Evidence from Georgia's Hope Scholarship
by John Charles Bradbury & Noel D. Campbell - 392-412 The Measurement of Interregional Redistribution
by G. C. Ruggeri & Weiqiu Yu - 413-428 Durable Constitutional Rules and Rent Seeking
by Daniel Sutter - 429-451 Effects of Public and Private R&D on Private-Sector Performance in the United States
by Robert B. Archibald & Alfredo M. Pereira
May 2003, Volume 31, Issue 3
- 207-240 Corruption, Optimal Taxation, and Growth
by Raul A. Barreto & James Alm - 241-262 Price versus Income Effects as Sources of Growth in Government's Share of GDP
by Paul R. Blackley - 263-290 Let No Child Be Left Behind: Determining the Cost of Improving Student Performance
by Andrew Reschovsky & Jennifer Imazeki - 291-301 Relative Efficiency of AD Valorem and Unit Taxes: The Case of Endogenous Quality
by Liqun Liu - 302-324 A Survey of the International Empirical Evidence on the Tax-Spend Debate
by James E. Payne
March 2003, Volume 31, Issue 2
- 123-143 NATO Peacekeeping and Burden Sharing: 1994-2000
by Hirofumi Shimizu & Todd Sandler - 144-165 Have State and Local Fiscal Policies Become More Alike? Evidence of Beta Convergence Among Fiscal Policy Variables
by Christopher N. Annala - 166-179 Do Government Subsidies To Nonprofits Crowd Out Donations or Donors?
by Arthur C. Brooks - 180-188 The Monopsony Power of the Median Voter
by Brian L. Goff & Robert D. Tollison - 189-203 Tax Evasion and Tax Progressivity
by Laszlo Goerke
January 2003, Volume 31, Issue 1
- 3-43 The Effect of Medicaid On Cash Assistance To the Aged and Disabled Poor
by George R.G. Clarke - 44-65 A General Equilibrium Model of the Payroll Tax Incidence of State Unemployment Insurance Systems
by Kevin J. Murphy - 66-90 On the Impact of Public Investment On the Performance of U.S. Industries
by Alfredo M. Pereira & Jorge M. Andraz - 91-121 Did the Property Tax Revolt Affect Local Public Education? Evidence From Panel Data
by Ronald J. Shadbegian
November 2002, Volume 30, Issue 6
- 479-480 James McGill Buchanan: “Our†Nobel Prize Winner
by J. Ronnie Davis - 481-508 The Welfare State as a Fiscal Commons: Problems of Incentives Versus Problems of Cognition
by Keith Jakee & Stephen Turner - 509-530 The Case Against Income Redistribution
by Edgar K. Browning - 531-545 Some Institutional Problematics of Excess Burden Analytics
by Richard E. Wagner - 546-561 The Dubious Ethics of Debt Default
by Geoffrey Brennan & Giuseppe Eusepi - 562-578 The Ramsey Rule Reconsidered
by Randall G. Holcombe - 579-611 Hidden Taxes and Representative Government: The Political Economy of the Ramsey Rule
by Susanne Lohmann & Deborah M. Weiss - 612-645 Old or New Public Finance? A Plea for the Tried and True
by Jürgen G. Backhaus - 646-666 The Contributions of James M.Buchanan to Public Finance and Political Economy
by Thomas E. Borcherding - 667-667 Erratum
by N/A - 668-671 Index to Public Finance Review
by N/A
September 2002, Volume 30, Issue 5
- 335-348 James McGill Buchanan: Nobel Laureate, 1986
by J. Ronnie Davis - 349-365 Why the United States does Not Have Universal Health Insurance: A Public Finance and Public Choice Perspective
by Mark V. Pauly - 366-376 A Public Choice View of Tax Competition
by Charles B. Blankart - 377-384 The Theory of Fiscal Illusion in a Constitutional Perspective
by Domenico Da Empoli - 385-415 Public Provision of Indivisible Private Goods in Short Supply
by Dan Usher - 416-441 The Avoidable Excess Burden of Broad-Based U.S. Taxes
by Nicolaus Tideman & Ebere Akobundu & Andrew Johns & Prapaiporn Wutthicharoen - 442-455 Rent Seeking and Fixed-Share Pools in Government
by Roger L. Faith - 456-476 Risk-Averse Taxpayers and the Allocation of Tax Enforcement Effort: Law Enforcement or Leviathan? Some Empirical Evidence
by Roger D. Congleton
July 2002, Volume 30, Issue 4
- 251-272 The Dependence of Private Consumer Demand on Public Consumption Expenditures: Theory and Evidence
by George Tridimas - 273-295 Decentralized Budgeting Procedures for Public Expenditure
by Rosella Levaggi - 296-309 The Impact of Project Impact on the Wilmington, North Carolina, Labor Market
by Bradley T. Ewing & Jamie Brown Kruse - 310-319 The Moonlighting Penalty: Incidence of the Excess Social Security Tax
by Jerome F. Heavey - 320-330 Indian Casino Gambling and State Revenue: Some Further Evidence
by Anthony V. Popp & Charles Stehwien
May 2002, Volume 30, Issue 3
- 163-187 The Demand for Local Public Goods: The Case of Public School Quality
by David M. Brasington - 188-207 Actuarial Nonequivalence in Early and Delayed Social Security Benefit Claims
by James E. Duggan & Christopher J. Soares - 208-234 Fiscal Discipline and Asymmetric Adjustment of Revenues and Expenditures: Local Government Responses to Shocks in Denmark
by Jørn Rattsø & Per Tovmo - 235-247 Has Riverboat Gambling Reduced State Lottery Revenue?
by Donald S. Elliott & John C. Navin
March 2002, Volume 30, Issue 2
- 83-101 Merit Want Status and Motivation: The Knight Meets the Self-Loving Butcher, Brewer, and Baker
by Philip Jones & John Cullis - 102-123 Evaluating the Impact of Government Programs on Social Welfare: The Role of Targeting and the Allocation Rules Among Program Beneficiaries
by Quentin Wodon & Shlomo Yitzhaki - 124-143 A Regional Approach to Income Tax Reform
by Maria Cubel & Peter J. Lambert - 144-160 A Simple Method for Converting a Cost-Effectiveness Analysis into a Cost-Benefit Analysis with an Application to State Mental Health Expenditures
by Robert J. Brent
January 2002, Volume 30, Issue 1
- 3-26 The Effects of Monitoring and Competition on Public Education Outputs: A Stochastic Frontier Approach
by Byung-Goo Kang & Kenneth V. Greene - 27-40 Who Pays the Ticket Tax?
by James Alm & William H. Kaempfer - 41-55 Reciprocal State and Local Airport Spending Spillovers and Symmetric Responses to Cuts and Increases in Federal Airport Grants
by Jeffrey P. Cohen - 56-76 A Multivariate Approach to the Growth of Governments
by Gabriella Legrenzi & Costas Milas
November 2001, Volume 29, Issue 6
- 419-443 Imperfect Competition and Indirect Tax Structure in a Deregulated Telecommunications Sector
by Fitzroy A. Lee - 444-460 Shadow Prices of Missouri Public Conservation Land
by Rolf Färe & Shawna Grosskopf & William L. Weber - 461-486 Specific Inputs, Value-Added, and Production Linkages in Tax-Incidence Theory
by Kul B. Bhatia - 487-489 Index to Public Finance Review
by N/A
September 2001, Volume 29, Issue 5
- 347-368 Grant Illusion, Tax Illusion, and Local Government Spending
by Peter M. Mitias & Geoffrey K. Turnbull - 369-393 Do Crime-Related Expenditures Crowd out Higher Education Expenditures?
by Michael L. Marlow & Alden F. Shiers - 394-411 Bond Insurance Utilization and Yield Spreads in the Municipal Bond Market
by Dwight V. Denison
July 2001, Volume 29, Issue 4
- 259-303 Local Redistribution Financed by Income Tax
by Stephen M. Calabrese - 304-325 Public Policy Toward Pecuniary Externalities
by Randall G. Holcombe & Russell S. Sobel - 326-342 Implicit Finance in Gambling Expenditures: Australian Evidence on Socioeconomic and Demographic Tax Incidence
by Andrew C. Worthington
May 2001, Volume 29, Issue 3
- 183-207 Nonprofit Organizations, Monopolistic Competition, and Private Donations: Evidence from Spain
by Carmen Marcuello & Vicente Salas - 208-222 Dynamic Patterns in State Government Finance
by Therese A. Mccarty & Stephen J. Schmidt - 223-232 A Note on Earmarked Taxes
by Bingyuang Hsiung - 233-253 Do Children Create an Externality in the Provision of Public Education?
by Ronald John Shadbegian & Attiat F. Ott
March 2001, Volume 29, Issue 2
- 99-107 Tipping and the Mcquatters Formula
by Alan Macnaughton & Michael R. Veall - 108-138 Fiscal Decentralization and Borrowing Costs: The Case of Local Governments
by Luiz R. De Mello Jr. - 139-147 The Impact of Indian Casinos on State Lotteries: A Case Study of Arizona
by Donald Siegel & Gary Anders - 148-180 Some Results on the Comparative Statics of Optimal Categorical Transfer Payments
by Alan D. Viard
January 2001, Volume 29, Issue 1
- 3-25 On the Effects of Public Investment on Private Investment: What Crowds in What?
by Alfredo M. Pereira - 26-48 Fiscal Response to a Matching Grant: Medicaid Expenditures and Enrollments, 1984-1992
by E. Kathleen Adams & Martcia Wade - 49-60 Simplification and Decentralization of the Income Tax
by Nuria Badenes & Julio López-Laborda & Jorge Onrubia & Jesús Ruiz-Huerta - 61-82 Precautionary Saving and Mortality-Contingent Social Insurance Programs
by Arthur Hau - 83-95 Clubs, Advertising, and Cost Sharing
by Kevin Siqueira
November 2000, Volume 28, Issue 6
- 491-510 Tax Audit Uncertainty and the Work-Versus-Leisure Decision
by Ira Horowitz & Ann R. Horowitz - 511-539 Determination of Income Mobility Using Tax Return Data
by Amy Dunbar & James E. Groff - 540-560 Electoral Cycles and the Politics of State Tax Policy
by Michael A. Nelson - 561-575 Valued-Added Tax Revenues in Mexico: An Empirical Analysis
by José A. Tijerina-Guajardo & José A. Pagán - 576-579 Index Public Finance Review
by N/A
September 2000, Volume 28, Issue 5
- 395-414 Tax Complexity: Problem or Opportunity?
by Kate Krause - 415-427 Tort Reform Voting in the U.S. Senate
by Peter A. Zaleski & Penny Maier Donati - 428-451 Using the Psid to Study the Effects of School Spending
by Kathryn Wilson