Finanzarchiv最新文献

{"title":"Revelation 19–21 in the Exegesis of Early Christian Roman Africa","authors":"Martina Vercesi","doi":"10.1628/978-3-16-163480-2","DOIUrl":"https://doi.org/10.1628/978-3-16-163480-2","url":null,"abstract":"Offenbarung 19-21 in der Exegese des frühchristlichen römischen Afrikas.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147911705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model","authors":"Markus Diller, Johannes Lorenz, David Meier","doi":"10.1628/fa-2023-0007","DOIUrl":"https://doi.org/10.1628/fa-2023-0007","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"2020 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135661726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Plurality Rule, Majority Principle and Indeterminacy in German Elections","authors":"Salvatore Barbaro, Nils D. Steiner","doi":"10.1628/fa-2023-0001","DOIUrl":"https://doi.org/10.1628/fa-2023-0001","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"94 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78028821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of an Employment Subsidy in Persistent Stagnation","authors":"Ryu-ichiro Murota","doi":"10.1628/fa-2022-0015","DOIUrl":"https://doi.org/10.1628/fa-2022-0015","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"296 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86757333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?","authors":"Thiess Buettner","doi":"10.1628/fa-2023-0008","DOIUrl":"https://doi.org/10.1628/fa-2023-0008","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134892617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal","authors":"Alexander Daminger","doi":"10.1628/fa-2023-0005","DOIUrl":"https://doi.org/10.1628/fa-2023-0005","url":null,"abstract":"This paper documents effects of a homeownership subsidy’s full repeal on the urban-rural residential location choice. First, I document the distribution of population across space for German labor market regions, using official NUTS-3 level population statistics. These labor market regions usually consist of a city (the urban core) and adjacent counties (the urban hinterlands) connected by commuter flows. Second, using IV-estimations in Difference-in-Differences and Triple-Differences frameworks, I exploit the 2005 repeal of Germany’s lump-sum direct homeownership subsidy “Eigenheimzulage” on changes in this distribution across space. The results indicate that repealing subsidies to homeownership reverses subsidy-induced population flows to the periphery and thus makes regions re-urbanize. Cities’ population gains derive in large parts from families with children and young residents of “building age”, that are no longer able to become homeowners outside the city gates without the subsidy’s support.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"34 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86101161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Human Dignity in the Latin Reception of Origen","authors":"Sara Contini","doi":"10.1628/978-3-16-162774-3","DOIUrl":"https://doi.org/10.1628/978-3-16-162774-3","url":null,"abstract":"Conclusions Chapter 2: Terms Associated with Dignity in Ru nus' Translations of Origen 2.1 Honour -2.2 Power -2.3 Glory -2.4 Status -2.5 Nobility -2.6 Beauty -2.7 Conclusions Part II: Dignity in Origen Chapter 3: Dignitas of Creatures in the Latin Translations of Origen 3.1 Dignity as Rank and Social Status -3.2 Dignity in the Church -3.3 Dignity of the Worthy Souls before Apocatastasis -3.4 Dignity of the Heavenly Powers -3.5 Conclusions Chapter 4: The Dignity of God and the Communication between God and Humans 4.1 Understanding God through His Dignity -4.2 Origen and Celsus: Discovering and Communicating God as Is Worthy of Him -4.3 Overcoming Rank: The Dignity of God in the Homilies on Psalms -4.4 Conclusions Part III: A Turning Point in the Usage of Dignitas: Universal Human Dignity Chapter 5: An Exceptional Passage in Origen through Ru nus' Latin Translation: Dignity of the Image in De Principiis 3.6.1 5.1 What Is the Dignity of the Image? Purpose, Themes, and Structure of Princ. 3.6.1 -5.2 Human Dignity and Instability -5.3 Conclusions Chapter 6: A Possible Parallel in Cicero? The Dignity and Excellence of Human Nature in De O ciis 1.106 6.1 Dignitas across Cicero's Life -6.2 De O ciis and Its Reception in the 4th Century -6.3 The Structure of the First Book of De O ciis: Honestum -6.4 The Context of O . 1.106: Decorum -6.5 Human Dignitas in O . 1.106-107 and in the Latin Version of Princ. 3.6.1 -6.6 Conclusions Part IV: The Usage of the Term Dignitas and the Reception of Origen's Views on Humanity in the Cultural Environment of Ru nus and Jerome Chapter 7: Universal Human Dignity in Latin Christian Texts from the 4th Century 7.1 Dignity of Human Souls Established at Creation -7.2 Dignity Available to All Those Who Become Christian -7.3 Conclusions Chapter 8: Human Dignity in the Latin Translations of the Cappadocians 8.1 Gregory of Nazianzus: Dignity of the Image -8.2 Basil of Caesarea: Dignity as Superiority -8.3 Gregory of Nyssa: Dignity and Royalty -8.4 Conclusions Chapter 9: Filastrius of Brescia: The Progress from Image to Likeness 9.1 Filastrius' Views on the Human Soul in Comparison with Origen -9.2 Human Dignity in Filastrius -9.3 The Di erence between Image and Likeness in the 3rd and 4th Centuries -9.4 Conclusions","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.mohrsiebeck.com/buch/human-dignity-in-the-latin-reception-of-origen-9783161627743?no_cache=1&createPdf=true","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147916632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off","authors":"Wolfgang Buchholz, Dirk Rübbelke","doi":"10.1628/fa-2023-0006","DOIUrl":"https://doi.org/10.1628/fa-2023-0006","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"2015 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86920391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimal Wealth Taxation When Wealth Is More Than Just Capital","authors":"Max Franks, Ottmar Edenhofer","doi":"10.1628/fa-2023-0011","DOIUrl":"https://doi.org/10.1628/fa-2023-0011","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135661695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure","authors":"Johannes Pauser","doi":"10.1628/fa-2023-0009","DOIUrl":"https://doi.org/10.1628/fa-2023-0009","url":null,"abstract":"This paper examines efficiency in the provision and utilisation of productive infrastructure in an international tax competition setting with employment and congestion externalities. In a framework where infrastructure quality and infrastructure utilisation enhance production, the approach derives the conditions for constrainedand first-best efficiency in environments with and without unemployment from rigid wages. For a basic tax competition setting with head and source-based capital taxes, the level of the equilibrium capital tax rates and of the infrastructure provision and utilisation levels are ambiguous and depend on the magnitude of both externalities. If the governments’ toolkit of fiscal instruments is enriched with a user charge for firms both the employment of capital and the utilisation of infrastructure may be subsidised in the non-cooperative equilibrium. In such a policy framework, the noncooperative equilibrium can be shown to be constrained efficient as user charges alleviate the inefficiency arising from congestion, and are used to manipulate infrastructure utilisation appropriately to stimulate employment.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135800152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}