The article surveys the literature on public expenditure growth, and makes some suggestions for possible future developments. At the theoretical level, it is argued that public choice and associated theoretical constructs have improved our understanding by insisting that public expenditure growth must be explained by the utility-maximizing behavior of the demanders and suppliers of public…
Public Finance Quarterly Template
Write in a clean editor, then format for Public Finance Quarterly in one click — DocuGuru applies the official SAGE template with author–year references and exports a submission-ready PDF plus the editable LaTeX source. Free to start.
About the Public Finance Quarterly format
Public Finance Quarterly is a peer-reviewed journal published by SAGE, covering Fiscal Policy and Economic Growth, Gender, Labor, and Family Dynamics, Local Government Finance and Decentralization.
| Publisher | SAGE |
|---|---|
| Reference style | Author–year (Harvard) Author–year — (Smith, 2023) in the text Smith, A., Jones, B. and Lee, C. (2023) 'A representative article title', Public Finance Quarterly, 12(3), pp. 45–58.
Formats any DOI in Public Finance Quarterly style. No sign-up. |
| Publishes research in | Fiscal Policy and Economic Growth Gender, Labor, and Family Dynamics Local Government Finance and Decentralization Fiscal Policies and Political Economy Housing Market and Economics |
| ISSN | 0048-5853 |
| h-index | 45 |
| i10-index | 207 |
| Total citations | 8,673 |
| Top institutions publishing here | Indiana University |
| Journal website | pfr.sagepub.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Papers published in Public Finance Quarterly per year
Citation impact of Public Finance Quarterly by publication year
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Most-cited papers in Public Finance Quarterly
This article contributes to the small literature on the determination of local taxes by testing hypotheses about whether local officials consider the tax burdens of neigh boring counties when making their own decisions about taxes on residents. Based on data for large U.S. counties, evidence of tax mimicking appears first in compar isons of the…
A survey of 1,329 of the largest corporations m the United States reveals that the average annual cost of compliance with federal and subfederal corporation income taxes is approximately $1.565 million, implying an aggregate annual compliance cost of over $2 billion. As a fraction of revenue raised, these compliance costs are lower than estimates that…
This paper updates to 1968 levels earlier estimates of the distribution of tax burdens, expenditure benefits, and net burdens or benefits. Emphasis is on the methodological issues involved, including the role of incidence assumptions and the specific formulation of the question to be answered. The appropriate definition of the effective rate ratios and the resulting…
A simple model of tax evasion is presented leading to the following conclusions: (1) Tax evasion is a function of, inter alia, the marginal tax rate only if the probability of being caught is a function of undeclared income; (2) Tax evasion introduces uncertainty, which causes a utility loss. An example is presented showing that…