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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 71, Number 1, March 2015


Evidence for Profit Shifting with Tax-sensitive Capital Stocks
pp. 1-36(36)
Authors: Loretz, Simon; Mokkas, Socrates


Timing of Penalties, Tax Rates, and Tax Evasion
pp. 37-52(16)
Author: Lee, Kangoh


Reforming Family Taxation in Germany – Labor Supply versus Insurance Effects
pp. 53-81(29)
Authors: Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian


The Political Economics of Higher-Education Finance for Mobile Individuals
pp. 82-105(24)
Authors: Borck, Rainald; Uebelmesser, Silke; Wimbersky, Martin


Using the Discrete Model to Derive Optimal Income Tax Rates
pp. 106-117(12)
Author: Bastani, Spencer


The Long Shadow of the European VAT, Exemplified by the Dutch Experience
pp. 118-139(22)
Authors: Bettendorf, Leon; Cnossen, Sijbren


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