FinanzArchiv/Public Finance Analysis. Vol. 78 (2022)

Edited by Jean-François Tremblay, Ronnie Schöb & Alfons J. Weichenrieder. Die traditionsreiche englischsprachige Fachzeitschrift veröffentlicht Beiträge zu allen finanzwissenschaftlichen Themen von internationaler Relevanz, bspw. Steuern, Staatsverschuldung, öffentliche Güter, Public Choice, Föderalismus, Marktversagen, Sozialpolitik und Sozialstaatlichkeit. Besonderes Gewicht liegt dabei auf hochkarätigen theoretischen und empirischen Studien zu aktuellen Politikfragen. Der Jahrgang enthält insgesamt 15 Aufsätze, davon sieben zum Thema "Behavioral Taxation": Stephan Muehlbacher/Thomas Sabitzer: Fining Tax Evasion. Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount? - Robin Jessen/Maria Metzing/Davud Rostam-Afschar: Optimal Taxation When the Tax Burden Matters. - Kazuki Hiraga/Kengo Nutahara: Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax? - Tomoharu Mori/Hirofumi Kurokawa/Fumio Ohtake: Labor Supply Reaction to Wage Cuts and Tax Increases. A Real-Effort Experiment. - George Economides/Apostolis Philippopoulos: User Prices and Multiplicity in a Simple General Equilibrium Model. - Zhiyong An/David Coady: Social versus Individual Work Preferences. Implications for Optimal Income Taxation. - Katharina Jenderny: Top Tax Progression and Capital Taxation in Germany. - Philipp Krug: Optimal Estate Taxation. More (about) Heterogeneity across Dynasties. -- Special Issue "Behavioral Taxation": Benno Torgler: Behavioral Taxation. Opportunities and Challenges. - Philipp Doerrenberg/Andreas Peichl: Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment. - Matthias Kasper/James Alm: Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory. - Eva Eberhartinger/Raffael Speitmann/Caren Sureth-Sloane/Yuchen Wu: How Does Trust Affect Concessionary Behavior in Tax Bargaining? - Jochen Hundsdoerfer/Eva Matthaei: Gender Discriminatory Taxes, Fairness Perception, and Labor Supply. - Marina Chugunova/Andreas Nicklisch/Kai-Uwe Schnapp: Redistribution and Production with a Subsistence Income Constraint. A Real-effort Experiment. - René Fahr/Elmar A. Janssen/Caren Sureth-Sloane: Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? Insights from an Economic Experiment. - Vollständiger Jahrgang, vier Ausgaben in drei Heften, zus. IV,[V],487 Seiten mit einigen Abb. und Tab., broschiert (FA - FinanzArchiv/Public Finance Analysis; Vol. 78 (2022), No. 1-4/Mohr Siebeck 2022) leichte Lagerspuren/minor shelfwear