ANNALS OF ECONOMICS AND STATISTICS

NUMBER 113 / 114 – JANUARY / JUNE 2014

Special issue on the economics of taxation

Introduction to the Special Issue on the Economics of Taxation
Robin BOADWAY, Étienne LEHMANN and Emmanuelle TAUGOURDEAU – page 7

The Marginal Cost of Public Funds in Growing Economies
Nigar HASHIMZADE and Gareth D. MYLES – page 11

TOPICS IN FISCAL COMPETITION

Local Taxation of Global Corporation: A Simple Solution
Jean HINDRIKS, Susana PERLATA and ShlomoWEBER – page 37

And the Tax Winner Is… Endogenous Timing in the Commodity Taxation Race
Hubert KEMPF and Grégoire ROTA-GRAZIOSI – page 67

Endogenous Choice of Subsidy Instruments in Imperfectly Competitive Markets:
A Unit Subsidy versus an Ad Valorem Subsidy
Nobuo AKAI, Hikaru OGAWA and Yoshitomo OGAWA – page 81

ECONOMICS OF TAXATION AND THE WORKING OF THE LABOR MARKET

Tax Competition in Imperfect Labor Markets
Mathias HUNGERBÜHLER and Tanguy VAN YPERSELE – page 99

Monitoring and Optimal Income Taxation with Involuntary Unemployment
Robin BOADWAY and Katherine CUFF – page 121

Optimal Income Taxation and Risk: The Extensive-Margin Case
Robin BOADWAY and Motohiro SATO – page 159

TOPICS IN OPTIMAL TAXATION

The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation
Felix J. BIERBRAUER and Pierre C. BOYER – page 185

Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions
Alan KRAUSE – page 207

EMPIRICAL ECONOMICS OF TAXATION

Do Savers Respond to Tax Incentives? The Case of Retirement Savings
Clément CARBONNIER, Alexis DIRER and Ihssane SLIMANI HOUTI – page 225

Tax-Benefit Revealed Social Preferences in Europe and the US
Olivier BARGAIN, Mathias DOLLS, Dirk NEUMANN, Andreas PEICHL and Sebastian SIEGLOCH – page 257

Macroeconomics

News Shocks, Information Flows and SVARs
Patrick FÈVE and Ahmat JIDOUD – page 293

Interregional Inequalities, Convergence, and Growth in France from 1840 to 1911
Guillaume BAZOT – page 309

Income and Consumption Risk: Evidence from France
Nicolas PISTOLESI – page 347