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As one of the world's oldest professional journals in public finance, founded in 1884, FinanzArchiv (FA) 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.

FA is a peer-reviewed journal commited to a prompt turnaround of submissions.

FA is listed in the Social Science Citation Index (SSCI), in Current Contents/Social and Behavioral Sciences, in Econ Lit, in the Journal of Economic Literature, in IDEAS and RePEc and in the International Bibliography of the Social Sciences.

Subscriber access to FinanzArchiv: Public Finance Analysis is no longer available on Ingenta Connect. Please go to to access your online subscriptions to these titles.

Publisher: Mohr Siebeck

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Volume 63, Number 2, June 2007


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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