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Cover of: FinanzArchiv

FinanzArchiv (FA)

European Journal of Public Finance

Volume 69 (2013) / Heft 1

Editorial Note

Georg Siebeck, Alfons J. Weichenrieder

pp. 1 (1)

Articles

Jarkko Harju

Voluntary Pension Savings and Tax Incentives: Evidence from Finland

pp. 3-29 (27)

Martin Jacob

Capital Gains Taxes and the Realization of Capital Gains and Losses — Evidence from German Income Tax Data

pp. 30-56 (27)

Paolo M. Panteghini, Francesco Menoncin

The Johansson—Samuelson Theorem in General Equilibrium: A Rebuttal

pp. 57-71 (15)

Christoph Spengel, Jost H. Heckemeyer, Katharina Finke, Timo Reister

Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008

pp. 72-114 (43)

Paul Eckerstorfer

Optimal Redistributive Taxation in a Multiexternality Model

pp. 115-128 (14)

Giacomo Corneo

A Note on the Taxation of Couples Under Income Uncertainty

pp. 129-134 (6)