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Cover von: FinanzArchiv

Aktuelles Heft

FinanzArchiv (FA)

European Journal of Public Finance

Jahrgang 63 (2007) / Heft 3

Editorial Note

James Alm, Jorge Martinez-Vazquez, Bernd Genser

S. 309 (1)

Articles

Shlomo Yitzhaki

Cost-Benefit Analysis of Presumptive Taxation

S. 311-326 (16)

Janet Holtzblatt

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

S. 327-349 (23)

James Alm, Pablo Saavedra, Edward Sennoga

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

S. 350-373 (24)

John W. Diamond, George R. Zodrow

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

S. 374-395 (22)

Roy Bahl, Sally Wallace

From Income Tax to Consumption Tax? The Case of Jamaica

S. 396-414 (19)

Dagney Faulk, Jorge Martinez-Vazquez, Sally Wallace

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

S. 415-435 (21)

Fiscal Policy in Action

Bernd Genser, Andreas Reutter

Moving Towards Dual Income Taxation in Europe

S. 436-456 (21)