Finanzarchiv

Papers
(The TQCC of Finanzarchiv is 1. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-01-01 to 2026-01-01.)
ArticleCitations
Revisiting Offsetting Tax Reductions12
How Does Trust Affect Concessionary Behavior in Tax Bargaining?8
How Should Consumption Be Taxed?4
Contents4
Assortative Mating and Couple Taxation4
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?4
Plurality Rule, Majority Principle and Indeterminacy in German Elections3
Institutional Quality and Official Budgetary Forecast Performance in EU Member States3
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model3
Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment2
Windfall Profits in the German Long-term Care System: Initial Expectation and Variation Over Time2
Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans1
Group Size, Kant-Nash Interaction, and Public Goods1
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory1
Optimal Estate Taxation: More (about) Heterogeneity across Dynasties1
The European Fiscal Rules and their Complexity – A Systematic Discussion1
Public Finance Options for Recycling Carbon Tax Revenue in Germany1
Contents1
Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment1
Contents1
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 20191
Tax Competition and Leviathan with Decentralized Leadership1
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 20191
On the Governance of Carbon Dioxide Removal – A Public Economics Perspective1
Introduction to the Special Issue »Behavioral Taxation«1
Social versus Individual Work Preferences: Implications for Optimal Income Taxation1
Politics in Reforming Taxes: Evidence from Developing Countries1
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