FinanzArchiv: Public Finance Analysis logo Mohr Siebeck logo

The FinanzArchiv deals with all aspects of public finance. Special emphasis is on German and foreign fiscal and tax policy.

Publisher: Mohr Siebeck

Volume 59, Number 2, June 2003
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Articles

Optimal Taxation of Capital and Labor Income with Social Security and Variable Retirement Age
pp. 163-176(14)
Authors: Michel, Philippe; Pestieau, Pierre

The Impact of Social Security on Saving and Fertility in Germany
pp. 189-211(23)
Authors: Cigno, Alessandro; Casolaro, Luca; Rosati, Furio C.

Fiscal Competition, Labor Mobility, and Unemployment
pp. 212-226(15)
Author: Lozachmeur, Jean-Marie

Neutral Taxation of Pensions in a Comprehensive Income Tax
pp. 227-248(22)
Authors: Kiesewetter, Dirk; Niemann, Rainer

Harmful Tax Practices: To Brook or to Ban?
pp. 249-263(15)
Authors: Diaw, Khaled Moussa; Gorter, Joeri

Prospects for Consumption-Based Tax Reform in the United States
pp. 264-294(31)
Author: Zodrow, George R.

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