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FinanzArchiv : public finance analysis
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1
Average tax rates for rich and poor : German personal income tax from 1998 to 2019
Beznoska, Martin
- In:
FinanzArchiv : public finance analysis
79
(
2023
)
4
,
pp. 275-307
Persistent link: https://www.econbiz.de/10014505211
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2
The impact of public income tax return disclosure on tax avoidance and tax evasion : insights from an agent-based model
Diller, Markus
;
Lorenz, Johannes
;
Meier, David
- In:
FinanzArchiv : public finance analysis
79
(
2023
)
3
,
pp. 235-274
Persistent link: https://www.econbiz.de/10014434733
Saved in:
3
Social versus individual work preferences : implications for optimal income taxation
An, Zhiyong
;
Coady, David P.
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
4
,
pp. 393-421
Persistent link: https://www.econbiz.de/10013485946
Saved in:
4
Top tax progression and capital taxation in Germany
Jenderny, Katharina
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
4
,
pp. 422-469
Persistent link: https://www.econbiz.de/10013485948
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5
Optimal taxation when the tax burden matters
Jessen, Robin
;
Metzing, Maria
;
Rostam-Afschar, Davud
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
3
,
pp. 312-341
Persistent link: https://www.econbiz.de/10013462898
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6
Why is the shape of the Laffer curve for consumption tax different from that for labor income tax?
Hiraga, Kazuki
;
Nutahara, Kengo
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
3
,
pp. 342-361
Persistent link: https://www.econbiz.de/10013462899
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7
Labor supply reaction to wage cuts and tax increases : a real-effort experiment
Mori, Tomoharu
;
Kurokawa, Hirofumi
;
Ōtake, Fumio
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
3
,
pp. 362-377
Persistent link: https://www.econbiz.de/10013462900
Saved in:
8
Gender discriminatory taxes, fairness perception, and labor supply
Hundsdoerfer, Jochen
;
Matthaei, Eva Kristina
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
1/2
,
pp. 156-207
Persistent link: https://www.econbiz.de/10013339030
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9
Redistribution and production with a subsistence income constraint : a real-effort experiment
Chugunova, Marina
;
Nicklisch, Andreas
;
Schnapp, Kai-Uwe
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
1/2
,
pp. 208-238
Persistent link: https://www.econbiz.de/10013339040
Saved in:
10
Organizational-form choice and tax incentives : multi-country evidence
Lejour, Arjan
;
Massenz, Gabriella
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
3
,
pp. 247-286
Persistent link: https://www.econbiz.de/10012806028
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11
Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
4
,
pp. 329-369
Persistent link: https://www.econbiz.de/10012602332
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12
Cutting the labor tax wedge in hard times : evidence from an Italian reform
Bordignon, Massimo
;
Schmitz, Marie-Luise
;
Turati, Gilberto
- In:
FinanzArchiv : public finance analysis
75
(
2019
)
3
,
pp. 266-296
Persistent link: https://www.econbiz.de/10012169433
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13
Differential income taxation and Tiebout sorting
Obara, Takuya
- In:
FinanzArchiv : public finance analysis
75
(
2019
)
1
,
pp. 1-38
Persistent link: https://www.econbiz.de/10012115047
Saved in:
14
Personal-income-tax reforms and effective-tax functions in China
Li, Rong
;
Ma, Guangrong
- In:
FinanzArchiv : public finance analysis
73
(
2017
)
3
,
pp. 317-340
Persistent link: https://www.econbiz.de/10011908065
Saved in:
15
What do immigrants value most about Switzerland? : evidence of the relative importance of income taxes
Morger, Mario
- In:
FinanzArchiv : public finance analysis
73
(
2017
)
4
,
pp. 424-453
Persistent link: https://www.econbiz.de/10011908102
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16
Decomposition of redistributive effects of Japanese personal income tax, 1984-2009
Miyazaki, Takeshi
;
Kitamura, Yukinobu
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
3
,
pp. 334-368
Persistent link: https://www.econbiz.de/10011648751
Saved in:
17
The Swedish earned income tax credit : did it increase employment?
Edmark, Karin
;
Liang, Che-yuan
;
Mörk, Eva
;
Selin, Håkan
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
4
,
pp. 475-503
Persistent link: https://www.econbiz.de/10011648760
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18
Optimal income redistribution and capital market integration
Yang, Hongyan
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
4
,
pp. 460-473
Persistent link: https://www.econbiz.de/10011446906
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19
Tax aggressiveness of taxpayers with heterogeneous income and uncertainty about taxable income
Diller, Markus
;
Lorenz, Johannes
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
4
,
pp. 506-530
Persistent link: https://www.econbiz.de/10011446910
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20
A note on voting over taxes with tax avoidance
An, Zhiyong
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
3
,
pp. 407-414
Persistent link: https://www.econbiz.de/10011446933
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21
Timing of penalties, tax rates, and tax evasion
Lee, Kangoh
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
1
,
pp. 37-52
Persistent link: https://www.econbiz.de/10011446996
Saved in:
22
Using the discrete model to derive optimal income tax rates
Bastini, Spencer
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
1
,
pp. 106-117
Persistent link: https://www.econbiz.de/10011447014
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23
The redistributive effect and progressivity of taxes revisited : an international comparison across the European Union
Verbist, Gerlinde
;
Figari, Francesco
- In:
FinanzArchiv : public finance analysis
70
(
2014
)
3
,
pp. 405-429
Persistent link: https://www.econbiz.de/10010426048
Saved in:
24
Welfare effects of a shift of joint to individual taxation in the German personal income tax
Decoster, André
;
Haan, Peter
- In:
FinanzArchiv : public finance analysis
70
(
2014
)
4
,
pp. 599-624
Persistent link: https://www.econbiz.de/10011447115
Saved in:
25
Dynamic scoring in open economies
Ganelli, Giovanni
;
Tervala, Juha
- In:
FinanzArchiv : public finance analysis
70
(
2014
)
1
,
pp. 31-66
Persistent link: https://www.econbiz.de/10010336438
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26
Environmental taxation and redistribution concerns
Aigner, Rafael Christian
- In:
FinanzArchiv : public finance analysis
70
(
2014
)
2
,
pp. 249-277
Persistent link: https://www.econbiz.de/10010370718
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27
Redistributive effects in a dual income tax system
Kristjánsson, Arnaldur Sölvi
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
2
,
pp. 148-166
Persistent link: https://www.econbiz.de/10009756350
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28
From optimal tax theory to applied tax policy
Jacobs, Bas
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
3
,
pp. 338-389
Persistent link: https://www.econbiz.de/10010188179
Saved in:
29
The inconsistency between measurement and policy instruments in family income taxation
Lambert, Peter J.
;
Yitzhaki, Shlomo
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
3
,
pp. 241-255
Persistent link: https://www.econbiz.de/10010188194
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30
The effects of tax salience and tax experience on individual work efforts in a framed field experiment
Fochmann, Martin
;
Weimann, Joachim
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
4
,
pp. 511-542
Persistent link: https://www.econbiz.de/10010240327
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31
Mental accounting of self-employed taxpapers : on the mental segregation of the net income and the tax due
Muehlbacher, Stephan
;
Kirchler, Erich
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
4
,
pp. 412-438
Persistent link: https://www.econbiz.de/10010240339
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32
A note on the taxation of couples under income uncertainty
Corneo, Giacomo
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 129-134
Persistent link: https://www.econbiz.de/10009724790
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33
Optimal redistributive taxation in a multiexternality model
Eckerstorfer, Paul
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 115-128
Persistent link: https://www.econbiz.de/10009724792
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34
The Johansson-Samuelson theorem in general equilibrium: a rebuttal
Menoncin, Francesco
;
Panteghini, Paolo
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 57-71
Persistent link: https://www.econbiz.de/10009724798
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35
Revenue equalization systems in a federation with tax evasion
Grazzini, Lisa
;
Petretto, Alessandro
- In:
FinanzArchiv : public finance analysis
68
(
2012
)
3
,
pp. 303-330
Persistent link: https://www.econbiz.de/10009624653
Saved in:
36
The effects of a bonus tax on manager compensation and welfare
Radulescu, Doina
- In:
FinanzArchiv : public finance analysis
68
(
2012
)
1
,
pp. 1-16
Persistent link: https://www.econbiz.de/10009517788
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37
A differential redistributive analysis of bilinear dual-income-tax reforms
Calonge, Samuel
;
Tejada, Oriol
- In:
FinanzArchiv : public finance analysis
67
(
2011
)
3
,
pp. 193-224
Persistent link: https://www.econbiz.de/10009356764
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38
The impact of personal and corporate taxation on capital structure choices
Overesch, Michael
;
Voeller, Dennis
- In:
FinanzArchiv : public finance analysis
66
(
2010
)
3
,
pp. 263-294
Persistent link: https://www.econbiz.de/10008746909
Saved in:
39
Income tax reform in France : a case study
Cremer, Helmuth
;
Gahvari, Firouz
;
Ladoux, Norbert
- In:
FinanzArchiv : public finance analysis
66
(
2010
)
2
,
pp. 121-133
Persistent link: https://www.econbiz.de/10010216468
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40
An optimal-tax approach to alcohol policy
Aronsson, Thomas
;
Sjögren, Tomas
- In:
FinanzArchiv : public finance analysis
66
(
2010
)
2
,
pp. 153-169
Persistent link: https://www.econbiz.de/10010216470
Saved in:
41
Envy, inequity aversion, and optimal income taxation
Choi, Kangsik
- In:
FinanzArchiv : public finance analysis
65
(
2009
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10003844620
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42
Is tax progression good for employment? : efficiency wages and the role of the prereform tax structure
Koskela, Erkki
;
Schöb, Ronnie
- In:
FinanzArchiv : public finance analysis
65
(
2009
)
1
,
pp. 51-72
Persistent link: https://www.econbiz.de/10003844650
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43
Bargaining over the avoidance of double taxation : evidence from German tax treaties
Rixen, Thomas
;
Schwarz, Peter
- In:
FinanzArchiv : public finance analysis
65
(
2009
)
4
,
pp. 442-471
Persistent link: https://www.econbiz.de/10003943164
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44
Optimal nonlinear taxation in an overlapping-generations setting with money as an asset
Yakita, Akira
- In:
FinanzArchiv : public finance analysis
64
(
2008
)
1
,
pp. 19-32
Persistent link: https://www.econbiz.de/10003713598
Saved in:
45
A decomposition of the personal income tax changes in Italy : 1995 - 2000
Gastaldi, Francesca
;
Liberati, Paolo
;
Rapallini, Chiara
- In:
FinanzArchiv : public finance analysis
64
(
2008
)
1
,
pp. 87-114
Persistent link: https://www.econbiz.de/10003713623
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46
Voting, wealth heterogeneity, and endogenous labor supply
Ghate, Chetan
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
4
,
pp. 477-497
Persistent link: https://www.econbiz.de/10003636335
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47
Differential taxation and corporate futures-hedging
Wahl, Jack E.
;
Broll, Udo
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
4
,
pp. 583-590
Persistent link: https://www.econbiz.de/10003636368
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48
Implications of return-free tax systems for the structure of the individual income tax
Holtzblatt, Janet
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
3
,
pp. 327-349
Persistent link: https://www.econbiz.de/10003577443
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49
How should individuals be taxed? : Combining "simplified", income, and payroll taxes in Ukraine
Alm, James
;
Saavedra, Pablo
;
Sennoga, Edward
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
3
,
pp. 350-373
Persistent link: https://www.econbiz.de/10003577451
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50
Economic effects of a personal capital-income tax add-on to a flat tax
Diamond, John W.
;
Zodrow, George R.
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
3
,
pp. 374-395
Persistent link: https://www.econbiz.de/10003577456
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