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Cover von: FinanzArchiv

FinanzArchiv (FA)

European Journal of Public Finance

Jahrgang 59 (2003) / Heft 2

Articles

Rainer Niemann, Dirk Kiesewetter

Neutral Taxation of Pensions in a Comprehensive Income Tax

S. 227-248 (22)

George R. Zodrow

Prospects for Consumption-Based Tax Reform in the United States

S. 264-294 (31)

Pierre Pestieau, Philippe Michel

Optimal Taxation of Capital and Labor Income with Social Security and Variable Retirement Age

S. 163-176 (14)

Jean-Marie Lozachmeur

Fiscal Competition, Labor Mobility, and Unemployment

S. 212-226 (15)

Joeri Gorter, Khaled Moussa Diaw

Harmful Tax Practices: To Brook or to Ban?

S. 249-263 (15)

Panu Poutvaara

Investment in Education and Redistributive Taxation without Precommitment

S. 177-188 (12)

Alessandro Cigno, Furio C. Rosati, Luca Casolaro

The Impact of Social Security on Saving and Fertility in Germany

S. 189-211 (23)