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 63, Number 3, September 2007
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Editorial Note

Editorial Note
pp. 309-309(1)
Authors: Alm, James; Martinez-Vazquez, Jorge; Genser, Bernd

Articles

Cost-Benefit Analysis of Presumptive Taxation
pp. 311-326(16)
Author: Yitzhaki, Shlomo

Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
pp. 327-349(23)
Author: Holtzblatt, Janet

How Should Individuals Be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine
pp. 350-373(24)
Authors: Alm, James; Saavedra, Pablo; Sennoga, Edward

Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
pp. 374-395(22)
Authors: Diamond, John W.; Zodrow, George R.

From Income Tax to Consumption Tax? The Case of Jamaica
pp. 396-414(19)
Authors: Bahl, Roy; Wallace, Sally

Using Human-Capital Theory to Establish a Potential-Income Tax
pp. 415-435(21)
Authors: Faulk, Dagney; Martinez-Vazquez, Jorge; Wallace, Sally

Fiscal Policy in Action

Moving Towards Dual Income Taxation in Europe
pp. 436-456(21)
Authors: Genser, Bernd; Reutter, Andreas

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