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FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

FinanzArchiv is a well-established, internationally oriented journal in the field of public economics, widely read in Europe and all over the world.

FinanzArchiv is listed in the Social Science Citation Index (SSCI, JCR impact factor 2007 0,296), in Current Contents/Social and Behavioral Sciences, in IDEAS and RePEc (IDEAS/RePEc simple impact factor 2008 1.177), in the Journal of Economic Literature (CD and online), and in the International Bibliography of the Social Sciences.

FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.

Publisher: Mohr Siebeck

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Volume 63, Number 2, June 2007

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Articles

Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms
pp. 163-185(23)
Authors: Kubota, Keiichi; Takehara, Hitoshi

The Different Extent of Privatization Proceeds in OECD Countries: A Preliminary Explanation Using a Public-Choice Approach
pp. 211-243(33)
Authors: Belke, Ansgar; Baumgärtner, Frank; Schneider, Friedrich; Setzer, Ralph

The Composition of the Government Budget and the Dynamics of Public Debt
pp. 244-263(20)
Authors: Köhler-Töglhofer, Walpurga; Zagler, Martin

Fiscal Competition and the Composition of Public Spending: Theory and Evidence
pp. 264-277(14)
Authors: Borck, Rainald; Caliendo, Marco; Steiner, Viktor

An Alternative Algorithm for Identifying Free Riders Based on a No-Free-Rider Nash Equilibrium
pp. 278-284(7)
Authors: Shrestha, Ratna K.; Cheong, Kwang Soo

Fiscal Policy in Action

Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
pp. 285-307(23)
Authors: Mclure, Charles E.; Zodrow, George R.

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