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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 https://www.mohrsiebeck.com/en/journal/finanzarchiv-fa to access your online subscriptions to these titles.

Publisher: Mohr Siebeck

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Volume 66, Number 3, September 2010

Articles

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Retrospective Capital Gains Taxation in a Dynamic Stochastic World
pp. 236-242(7)
Authors: Menoncin, Francesco; Panteghini, Paolo M.

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Financing social security by taxing capital income: A bad idea?
pp. 243-262(20)
Authors: Kunze, Lars; Schuppert, Christiane

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The Impact of Personal and Corporate Taxation on Capital Structure Choices
pp. 263-294(32)
Authors: Overesch, Michael; Voeller, Dennis

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Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees
pp. 295-331(37)
Authors: Bönke, Timm; Eichfelder, Sebastian

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