FinanzArchiv-European Journal of Public Finance
Scope & Guideline
Nurturing understanding of economic governance since 1981.
Introduction
Aims and Scopes
- Public Finance Policy Analysis:
The journal emphasizes studies analyzing the effectiveness and implications of public finance policies, including taxation, government spending, and fiscal rules. - Taxation and Economic Behavior:
Research on how taxation influences economic decisions, behavior of firms and individuals, and the overall impact on economic growth and social equity is a central theme. - Institutional Quality and Governance:
The impact of institutional factors on public finance, including governance structures and institutional quality, is a persistent focus, reflecting the importance of these elements in effective fiscal management. - Behavioral Economics and Taxation:
The journal explores the behavioral aspects of taxation, including tax morale, social norms, and the psychological factors influencing compliance and tax policy. - Environmental and Sustainability Economics:
The journal includes research on environmental taxation, carbon pricing, and the economic implications of sustainability measures, highlighting the growing importance of these issues in public finance.
Trending and Emerging
- Climate and Environmental Taxation:
The increasing focus on carbon pricing and environmental taxes reflects a growing recognition of the need for fiscal policies to address climate change and promote sustainability. - Behavioral Insights in Taxation:
There is a notable trend towards integrating behavioral economics into taxation research, exploring how psychological factors influence tax compliance and public attitudes towards fiscal policies. - Digital Economy and Taxation:
The taxation of digital services and the implications of digitalization on traditional tax systems are emerging themes, driven by the rapid growth of the digital economy and its challenges for public finance. - Equity and Redistribution:
Research exploring the distributional effects of taxation and government policies in response to income inequality is gaining traction, reflecting broader societal concerns about equity and fairness in fiscal systems. - Public Finance in the Context of Crises:
Recent studies have increasingly addressed the role of public finance in managing economic crises, including the COVID-19 pandemic, highlighting the importance of adaptive fiscal policies in times of uncertainty.
Declining or Waning
- Traditional Tax Structures:
Research focusing solely on traditional tax structures and their economic implications appears to be diminishing, possibly due to a shift towards more innovative and complex taxation discussions. - Static Economic Models:
The use of static models to analyze taxation and public finance is becoming less common, with a trend towards dynamic models that better capture real-world complexities and behavioral responses. - Universal Basic Income (UBI) Discussions:
Although UBI has been a hot topic in public finance discussions, there seems to be a decline in dedicated research articles on this theme, potentially indicating a shift towards exploring more nuanced welfare reforms.
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