FinanzArchiv/Public Finance Analysis. Vol. 77, 78 & 79 (2021/2022/2023)

Edited by Jean-François Tremblay, Ronnie Schöb & Alfons J. Weichenrieder.

Die drei Jahrgänge enthalten insgesamt 42 Aufsätze, davon sieben zum Thema "Behavioral Taxation". 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. - Contents: Mattis Beckmannshagen/Alexandra Fedorets: Inspections and Compliance. Enforcement of the Minimum-Wage Law. - Bev Dahlby/Ergete Ferede: Corporate Income Tax and Economic Growth. Further Evidence from Canadian Provinces. - Antonios M. Koumpias/Gabriel Leonardo/Jorge Martinez-Vazquez: Trust in Government Institutions and Tax Morale. - Katharina Dyballa/Kornelius Kraft: (In)Efficiency of Employment Offices: Is there a Trade-off between Time Saving Case Management and Quality of Welfare Benefit Determination? - Hannu Tanninen/Matti Tuomala/Elina Tuominen: Income Inequality, Government's Redistributive Preferences, and the Extent of Redistribution. - Hoyong Jung/Bong Hwan Kim: Fiscal Rules and Income Inequality. The Case of OECD Countries. - Wolfram F. Richter: The Taxation of Digital Services as a Rent-Extracting Policy. - Arjan Lejour/Gabriella Massenz: Organizational-Form Choice and Tax Incentives. Multi-Country Evidence. - Søren Leth-Petersen/Peer Ebbesen Skov: Does the Marginal Tax Rate Affect Activity in the Informal Sector? - Sarah Godar: Tax-Haven Investors and Corporate Profitability. Evidence of Profit Shifting by German Affiliates of Multinational Firms. - Annika Havlik/Friedrich Heinemann/Justus Nover: Election Cycles in European Public Procurement. - Robin Boadway/Pierre Pestieau: An Annual Wealth Tax. Pros and Cons. - 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. - Steve Billon: Tax Competition and Leviathan with Decentralized Leadership. - Alexander Daminger: Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal. - Wolfgang Buchholz/Dirk Rübbelke: Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off. - Max Franks/Ottmar Edenhofer: Optimal Wealth Taxation When Wealth Is More Than Just Capital. - Johannes Pauser: Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure. - Markus Diller/Johannes Lorenz/David Meier: The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion - Insights from an Agent-Based Model. - Martin Beznoska: Average Tax Rates for Rich and Poor - German Personal Income Tax from 1998 to 2019. - Katsiaryna Bahamazava(Carla Marchese/Fabio Privileggi: A Cournot Equilibrium between Dark Net Market and Street Market. -- FISCAL POLICY IN ACTION: John Komlos: Covert Racism in Economics. - Malte Preuss/Wolf Heinrich Reuter/Christoph M. Schmidt: Distributional Effects of Carbon Pricing in Germany. - Thiess Buettner: Next Generation EU. A Hamiltonian Moment for the Public Finances of the European Union? - Maxime Desmarais-Tremblay: Richard Musgrave in Colombia. The Art of Tax Reform in a Developing Country. Drei vollständige Jahrgänge, zwölf Ausgaben in elf Heften, zus. XII,[XVI],1.276 Seiten mit einigen Abb. und Tab., broschiert (FA - FinanzArchiv/Public Finance Analysis; Vol. 77/78/79 (2021/2022/2023)/Mohr Siebeck 2021-2023) leichte Lagerspuren/unused, minor shelfwear