Finanzarchiv

Infobox Journal


discipline = Economics
abbreviation = pFA
publisher = Mohr Siebeck Verlag, Tübingen
country = Germany
frequency = quarterly
history = 1884 – present; volumes from 1884 through 1931 are numbered 1-48; the numbering was restarted for volumes edited by the successors of Georg von Schanz.
openaccess =
website = http://www.mohr.de/fa.html
ISSN = 0015-2218 FinanzArchiv (Public Finance Analysis) is an academic journal of economics published quarterly by Mohr Siebeck, Tübingen.The journal publishes high quality papers in all fields of public finance, such as taxation, public debt, public goods, public choice, federalism, market failure, social policy and the welfare state.

Overview

FinanzArchiv was first published in 1884, which makes it one of the world's oldest professional journals in economics. In 2006 the traditional title has been complemented by the English sub-title Public Finance Analysis.

Its founder and first editor from 1884 to 1931 was Georg von Schanz, the inventor of the Schanz-Haig-Simons concept of comprehensive income. The list of subsequent editors includes Hans Teschemacher, Fritz Neumark, Norbert Andel, Helga Pollak, Wolfgang Wiegard, Wolfram F. Richter, Hans-Werner Sinn, James R. Hines, and Peter Birch Sørensen.

The current editors of FinanzArchiv are Bernd Genser, University of Konstanz, Harry Huizinga, Tilburg University, and Alfons J. Weichenrieder, University of Frankfurt.

For articles published after 1999 visit the websites of FinanzArchiv [http://www.mohr.de/fa.html] or IDEAS/RePEc [http://ideas.repec.org/s/mhr/finarc.html] . Important papers before 1999 comprise

* Georg Schanz (1886), Der Einkommensbegriff und die Einkommensteuergesetze, (A Definition of Income and the Income Tax Law).
* Richard A. Musgrave (1956/1957): [http://www.mohr.de/jrnl/fa/musgrave_budget_determination.htm] A Multiple Theory of Budget Determination.
* Geoffrey Brennan (1980): The Logic of the Ricardian Equivalence Theorem
* Ekkehard Wenger (1983): Gleichmäßigkeit der Besteuerung von Arbeits-und Vermögenseinkünften (Uniform taxation of Labor and Capital Income)
* John Head (1988): On Merit Wants
* Roger Gordon (1993): Privatization: Notes on the Macroeconomic Consequences
* Agnar Sandmo (1993): Optimal Redistribution When Tastes Differ
* Hans-Werner Sinn (1993): Do Firms Maximize their Cost of Finance?
* George T. Kanaginis and Edmund S. Phelps (1994): Fiscal Policy and Economic Activity in the Neoclassical Theory with and without Bequests
* Peter Birch Sørensen (1994): Some Old and New Issues in the Theory of Corporate Income Taxation
* Kai Konrad (1995): Fiscal Federalism and Intergenerational Redistribution
* Assaf Razin and Efraim Sadka (1995): The Status of Capital Income Taxation in the Open Economy
* Hans Fehr and Laurence J Kotlikoff.(1996): Generational Accounting in General Equilibrium
* Søren Bo Nielsen (1997): Withholding Taxes and Country-Specific Shocks
* Pierre Pestieau, Salvador López, and Maurice Marchand (1998): A Simple Two-Country Model of Redistributive Capital Income Taxation

The journal is well-established in public economics and keeps close relations to the International Institute of Public Finance (IIPF). Submissions of original scientific manuscripts in public economics and business taxation are peer reviewed and 26 to 30 papers are published each year to serve the international readers.

FinanzArchiv is listed in the Social Science Citation Index (SSCI impact factor 2007: 0.296), in Current Contents/Social and Behavioral Sciences, in the Journal of Economic Literature (CD and online), in IDEAS and RePEc (IDEAS impact factor 2008: 1.151) , and in the International Bibliography of the Social Sciences.