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Public finance - Koenigstein im Taunus

ISSN : 0033 – 3476
Depuis 1955 au Centre de documentation économique et statistique (Cedes) du STATEC. A cessé de paraître après juin 2007.

Vol. 55 (1-2), 2000 (publié en 2008)


  • RAM Rati - Sensitivity of Individual Tax in the United States, 1979-2004, pp. 1-21
  • LEGRENZI Gabriella - The Permanent Effect of Domestic Income on the Growth of Governments : The Case of Italy, pp. 22-47
  • CEBULA Richard J. - Does the Public's Job Approval Rating of the U. S. President Influence the Degree of Federal Personal Income Tax Evasion?, pp. 48-63
  • FLORIO Massimo, FIORIO Carlo V. - Investment, Growth, and Uniformity versus Selectivity in Capital Income Taxation : Testing the King-Fullerton Framework, pp. 64-81


  • CHU Hong-Yih, KAM Tai-Yung - A Brief Note on Tax Evasion and Tax Collection, pp, 82-85

Vol. 54 (3-4), 1999 (publié en 2006)

  • ARESTIS Philip, SAWYER Malcolm - Fiscal Policy Matters, pp. 133-153
  • GADEA Maria Dolores, CUENCA Alain, BANDRES Eduardo - The Welfare State and Economic Growth in Europe, pp. 154-191
  • ARRAAR Abdelkrim, DUCLOS Jean-Yves - An Atkinson-Gini Family of Social Evaluation Functions: Theory and Illustration Using Data from The Luxembourg Income Study, pp. 192-210
  • HAUSNER Karl Heinz - Fiscal Federalism in Austria and Germany and the European Stability and Growth Pact, pp. 211-230
  • LOIZIDES John, KAPLANOGLOU Georgia - Distributional Effects of Personal Income Tax Expenditure Programs: The Case of Greece, pp. 231-254
  • ORVISKA Marta, HUDSON John - Tax Evasion and the Principal Agent Model

Vol. 54 (1-2), 1999 (publié en 2005)

  • REVESZ John T. - The Optimal Tax Mix Reconsidered, pp. 1-20
  • RAM Rati - Openness and Governement Size: Additional Evidence from Multicountry Data, pp. 21-36
  • BHATTACHARYYA D.K. - On the estimation and Updating of the Hidden Economy Estimates and Their Implications for Governement Expenditure: Uk (1960-1990), pp. 37-56
  • YOSHIDA Masatoshi, KENMOCHI Takeshi - Incidence of Consumption Tax and Tax Treatment of Elderly Care Expenditures, pp. 57-72
  • McCORRISTON Steve, MORGAN Wyn, RAYNER Tony - Imperfect Competition and the Shifting of Ourput and Input taxes in Vertically-related Markets, pp. 73-83
  • SPECTOR Lee C. - Marcoeconomic Models and The Determination of Crowding Out, pp. 84-98
  • TOHAMY Soumaya M. - Does "Wagner's Law" Hold for Middle Eastern Countries?, pp. 99-113


  • OGAWA Yoshitomo - Optimal Commodity taxation in the Presence of Income Taxes: A Note, pp. 114-131

Vol. 53 (3-4), 1998 (publié en 2003)


  • SHIBATA Hirofumi - Voluntary Control of Public Bad is Independent of the of the Aggregate Wealth: The Second Neutrality Theorem, pp. 269-284
  • HOMBURG Stefan - An Axiomatic Proof of Mirrlees' Formula, pp. 285-295
  • EIDE Erling - Optimal Provision of Public Goods with Rank Dependent Expected Utility, pp. 296-311
  • FANTI Luciano, MANFREDI Piero - Progressive Income Tax, Collection Lags, and Stability, pp. 312-330
  • FUTAGAMI Koichi, SHIBATA Akihisa - Budget Deficits and Economic Growth, pp. 331-354
  • LEYDEN Dennis Patrick - A Case in Applied Spatial Voting Theory: The Ayers Case and Legislative Cosntraints on Judicial Intervention in the University System of Mississipi/USA, pp. 355-384
  • FEDELI Silvia - The Effects of the Interaction Between Direct and Indirect Tax Evasion: The Cases of VAT and RST, pp. 385-418
  • DI DOMIZIO Marco - Informal Sector, Fiscal Policy, and Growth: Theory and Some Empèirical Evidence, pp. 419-438
  • SOSVILLA-RIVERO Simon, HERCE José A, DE LUCIO Juan-José - Long-Run Convergence in Social Protection Across EU Countries 1970-1999, pp. 439-451
  • HWA SON Hyun - Assessing the Equity of Governments' Fiscal Policies with Application to the Philippines, pp. 452-469


  • REVESZ John T. - Comparing Elasticies-based Optimal Income Tax Formulas, pp. 470-479
  • SAEZ Emmanuel - Reply on Comparing Elasticities based Optimal Income Tax Formulas by John T. Revesz, pp. 480-485
  • REVESZ John T. - Some Comments on the Reply by Saez and the Article by Homburg, pp. 486-488
  • JOHNES Geraint - Optimal Regional Fiscal Policies and Workers' Education, Location, and Occupation: A Note, pp. 489-494
  • CEBULA Richard J., KOCH James V., PAUL Chris - Income Tax Rates and the Public's Attitude Toward Government in the United States: A Brief Note, pp. 495-498

Vol. 53 (2), 1998 (publié en 2002)


  • BHATIA B. Kul - Tax Incidence with Three Goods and Two Primary Factors: Theory and Applications, pp. 123-144
  • RAM Rati - Testing Wagner's Hypothesis from Multicountry Cross-sections: A Panel Data Approach, pp.145-158
  • BARRY A. Zain - The Role of Govermment Expenditure in the Demand for Money in Saudi Arabia, pp. 159-174
  • LIN Chi-ang - "Structural" Wagners's Law and Institutional Dynamics: An Evolutionary Perspective, pp. 175-194
  • REBELEIN P. Robert - Ricardian Equivalence Survives Strategic Behavior, pp. 195-228
  • SALSAS Rafael - Horizontal Inequality and Vertical Redistribution in a Social Welfare Framework, pp. 229-242
  • TRAUB Stefan - The Framing of Tax Reliefs, p. 243

Vol. 53 (1) , 1998 (publié en 2001)


  • FROWEN Stephen F., KARAKITSOS Elias - A Strategic Approach to the Euro Prospects, pp. 1-18
  • GHANZANFAR S.M. - Public Sector Economics in Medieval Economic Thought: Contributions of Selected Arab-Islamic Scholars, pp. 19-36
  • LÓPEZ-GARC??A Miguel-Angel - Investment Incentives, Capital Accumulation, and Welfare, pp. 37-52
  • PEREIRA Alfredo M. - EU Structural Transfers and Economic Performance in Portugal, pp. 53-77
  • TSAKLOGLOU Panos, MITRAKOS Theodore - On the Distribution Impact of Excise Duties: Evidence from Greece, pp. 78-101


  • BIEHL Dieter - Wagner's Law: An Introduction to and a Translation of the Last version of Adolph Wagner's Text of 1911, pp. 102-122

Vol. 52 (3-4) , 1997 (publié en 2000)

  • EBERT Udo - Selecting Preferences for Nonmarket Goods: Possibilities and Limitations, pp.301-317
  • CABALLE Jordi et PANADES Judith - Tax Evasion et Economic Growth, pp.318-340
  • FEDELI Silvia - Politicians and Public Managers: Strategic Interactions and the Settlement of Residual Claims to
    Public Resources, pp.341-366
  • HEER Burkhard - Unemployment Insurance versus Welfare Payments:A Dynamic CGE Analysis of Employment and Welfare Effects, pp.367-393
  • MARCHESE Carla et PRIVILEGGI Fabio - Taxpayers' Attitudes Toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case, pp.394-410
  • MARDAS Dimitri - Performance Indicators for Monitoring the Public Procurement, pp.411-428
  • RAO Govinda - Invisible Transfers in Indian Federalism, pp.429-448
  • REQUATE Till - Pigouvian Taxes May Fail Even in a Perfect World, pp.449-454
  • SINGH Tejinder et A.K.Jain - The Corporation Tax in India - The Issue of its Incidence, pp.455- 485

Vol.52 (2), 1997 (publié en mars 2000)

  • DICKSON Vaughan et YU Weiqiu - Spending by Canadian Provincial Governments: An Empirical Analyis, pp. 145-160
  • ITAYA Jun-ichi - The Incidence of a Ty on Pure Rent in an Altruistic Overlapping Generations Economy, pp.161-185
  • JHA Raghbendra et S. Sahni Balbir - Tax Efficiency and Productivity Analysis: The Case of Canadian Fiscal Federalism,pp.186-197
  • KOHN E. Robert - Internalizing Internaional versus Domestic Damages of a Pure Global Pollutant: An Extension of Musgrave and Shibata, pp.198-209
  • REVESZ T. John, Uniform versus Non-uniform Indirect Taxation: Some Numerical Results, pp.210-234
  • SANTI Gérard - Unbalanced Development and National Public Transfers in the French Context,pp.235-252
  • YAMADA Masatoshi - Structure of Strong Substitutes,pp.253-269
  • YATES J. Andrew et LUENBERGER G. David - An Efficiency Hierarchy of Constrained Economies,pp.270 et s.