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Cover of: FinanzArchiv

FinanzArchiv (FA)

European Journal of Public Finance

Volume 63 (2007) / Heft 3

Editorial Note

Bernd Genser, James Alm, Jorge Martinez-Vazquez

pp. 309 (1)

Articles

Shlomo Yitzhaki

Cost-Benefit Analysis of Presumptive Taxation

pp. 311-326 (16)

Janet Holtzblatt

Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax

pp. 327-349 (23)

James Alm, Edward Sennoga, Pablo Saavedra

How Should Individuals Be Taxed? Combining »Simplified«, Income, and Payroll Taxes in Ukraine

pp. 350-373 (24)

George R. Zodrow, John W. Diamond

Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax

pp. 374-395 (22)

Roy Bahl, Sally Wallace

From Income Tax to Consumption Tax? The Case of Jamaica

pp. 396-414 (19)

Jorge Martinez-Vazquez, Sally Wallace, Dagney Faulk

Using Human-Capital Theory to Establish a Potential-Income Tax

pp. 415-435 (21)

Fiscal Policy in Action

Bernd Genser, Andreas Reutter

Moving Towards Dual Income Taxation in Europe

pp. 436-456 (21)