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National Tax Journal

1988 - 2019

Current editor(s): Stacy Dickert-Conlin and William M. Gentry

National Tax Association
National Tax Journal
Contact information at EDIRC.

Bibliographic data for series maintained by Sally Sztrecska ().

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Volume 72, issue 1, 2019

Restrictive Zoning's Deleterious Impact on the Local Education Property Tax Base: Evidence from Zoning District Boundaries and Municipal Finances pp. 11-44 Downloads
Ryan Gallagher
The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle pp. 45-78 Downloads
Katarzyna Bilicka
The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits pp. 79-110 Downloads
Ross Hickey, Bradley Minaker and A. Payne
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation pp. 111-138 Downloads
Clemens Fuest and Samina Sultan
The Excise Tax on High-Cost Health Plans: Potential Adjustments by Policymakers, Employers, and Employees pp. 139-162 Downloads
G. Edward Miller and Jessica P. Vistnes
Taxes and the Location of U.S. Business Activity Abroad pp. 165-192 Downloads
John Mutti and Eric Ohrn
Harry Grubert's Evolving Views on International Tax Policy pp. 193-214 Downloads
Eric Toder
A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants pp. 215-236 Downloads
Jennifer Blouin, Linda Krull and Leslie Robinson
Financial Services under a Consumption Tax: Grubert and Mackie (2000) Revisited pp. 237-250 Downloads
David A. Weisbach

Volume 71, issue 4, 2018

A Preliminary Assessment of the Tax Cuts and Jobs Act of 2017 pp. 589-612 Downloads
William Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur and Eric Toder
Income-Based Effective Tax Rates and Choice-of-Entity Considerations under the 2017 Tax Act pp. 613-634 Downloads
Bradley T. Borden
Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017 pp. 635-660 Downloads
Erin Henry, George A. Plesko and Steven Utke
Examining S-Corporation Losses and How They Are Used pp. 661-686 Downloads
Katherine Lim, Elena Patel and Molly Saunders-Scott
Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas pp. 687-706 Downloads
Jason DeBacker, Lucas Goodman, Bradley T. Heim, Shanthi P. Ramnath and Justin M. Ross
The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research pp. 707-728 Downloads
Dhammika Dharmapala
The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective pp. 729-750 Downloads
Timothy Dowd and Paul Landefeld
Assessing U.S. Global Tax Competitiveness after Tax Reform pp. 751-788 Downloads
Andrew Lyon and William A. McBride
Missing the Mark: Evaluating the New Tax Preferences for Business Income pp. 789-806 Downloads
Ari Glogower and David Kamin
Mandating Health Insurance Coverage for High-Income Individuals pp. 807-828 Downloads
Paul D. Jacobs

Volume 71, issue 3, 2018

Tax Incidence in a Vertical Supply Chain: Evidence from Cigarette Wholesale Prices pp. 427-450 Downloads
Kyle Rozema
The Effects of IRS Audits on EITC Claimants pp. 451-484 Downloads
Jason DeBacker, Bradley T. Heim, Anh Tran and Alexander Yuskavage
"Home Sweet Home" versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks? pp. 485-520 Downloads
Jost H. Heckemeyer, Pia Olligs and Michael Overesch
State and Local Property, Income, and Sales Tax Elasticity: Estimates from Dynamic Heterogeneous Panels pp. 521-546 Downloads
John Anderson and Shafiun N. Shimul
The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment pp. 547-588 Downloads
Norman Gemmell and Marisa Ratto

Volume 71, issue 2, 2018

Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes pp. 201-230 Downloads
Naomi Feldman, Jacob Goldin and Tatiana Homonoff
The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase pp. 231-262 Downloads
Thomas Luke Spreen
Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan pp. 263-294 Downloads
Charles L. Ballard and Sanjay Gupta
Assessing the Tax Benefits of Hybrid Arrangements — Evidence from the Luxembourg Leaks pp. 295-334 Downloads
Inga Hardeck and Patrick U. Wittenstein
More Than They Realize: The Income of the Wealthy pp. 335-356 Downloads
Jenny Bourne, Eugene Steuerle, Brian Raub, Joseph Newcomb and Ellen Steele
Reflections of the Holland Medal Recipient: Perils of Tax Reform pp. 357-376 Downloads
James Hines
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax pp. 379-398 Downloads
James Alm
Too Clever by Half: The Politics and Optics of the Two-Part VAT pp. 399-416 Downloads
Alan Viard

Volume 71, issue 1, 2018

Measuring the Financial Shocks of Natural Disasters: A Panel Study of U.S. States pp. 11-44 Downloads
Qing Miao, Yilin Hou and Michael Ralph Abrigo
Fiscal Zoning and Fiscal Externalities pp. 45-74 Downloads
Justin M. Ross
Wedges, Labor Market Behavior, and Health Insurance Coverage under the Affordable Care Act pp. 75-120 Downloads
Trevor S. Gallen and Casey B. Mulligan
Do "Catch-Up Limits" Raise Retirement Saving? Evidence from a Regression Discontinuity Design pp. 121-154 Downloads
Adam Lavecchia
A New Method for Applying VAT to Financial Services pp. 155-182 Downloads
Julio López-Laborda and Julio Guillermo Peña
The Dynamic Stability of Progressive Taxation pp. 183-190 Downloads
Elizabeth Chorvat and Terrence Chorvat

Volume 70, issue 4, 2017

Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household pp. 737-758 Downloads
David Splinter, Jeff Larrimore and Jacob Mortenson
Assessing President Trump’s Child Care Proposals pp. 759-782 Downloads
Lily L. Batchelder, Elaine Maag, Chye-Ching Huang and Emily Horton
International Tax Planning under the Destination-Based Cash Flow Tax pp. 783-802 Downloads
Alan Auerbach, Michael Devereux, Michael Keen and John Vella
A Destination-Based Cash Flow Tax Can Be Structured to Comply with World Trade Organization Rules pp. 803-818 Downloads
Itai Grinberg
Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies pp. 819-836 Downloads
Alan Auerbach and Itai Grinberg
(Overly) Great Expectations: Carbon Pricing and Revenue Uncertainty in California pp. 837-854 Downloads
James Bushnell
Carbon Pricing in the Northeast: Looking through a Legal Lens pp. 855-878 Downloads
Janet E. Milne
Canada’s Carbon Price Floor pp. 879-900 Downloads
Ian Parry and Victor Mylonas
The Shaky Case for a Business Cash-Flow Tax over a Business Income Tax pp. 900-936 Downloads
Lily L. Batchelder

Volume 70, issue 3, 2017

Effects of a Federal Value-Added Tax on State and Local Government Budgets pp. 515-548 Downloads
Jim Nunns and Eric Toder
How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades pp. 549-584 Downloads
John Duca, Patric Hendershott and David Ling
What Drove the Decline in Taxpaying? The Roles of Policy and Population pp. 585-620 Downloads
Bradley Heim, Ithai Z. Lurie and James Pearce
Capital Gains Taxation and Corporate Investment pp. 621-642 Downloads
David A. Weisbach
Some Simple Analytics of the Taxation of Banks as Corporations: Effects on Loans and Systemic Risk, Deposits, and Borrowing pp. 643-672 Downloads
Timothy Goodspeed
Is U.S. Corporate Income Double-Taxed? pp. 675-706 Downloads
Leonard E. Burman, Kimberly Clausing and Lydia Austin
Addendum: Responsiveness of Income to Local Income Taxes: Evidence from Indiana pp. 707-708 Downloads
Lang (Kate) Yang and Bradley Heim

Volume 70, issue 2, 2017

Unmasking Local Fiscal Responses to Federal Tax Deductibility pp. 223-256 Downloads
David Coyne
The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment pp. 257-294 Downloads
John L. Mikesell and Justin Ross
The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the Fiscal Behavior of Local School Districts pp. 295-328 Downloads
Eric J. Brunner and David J. Schwegman
The Most Unkindest Cut of All? State Spending on Health, Education, and Welfare During Recessions pp. 329-366 Downloads
Richard T. Boylan and Vivian Ho
Responsiveness of Income to Local Income Taxes: Evidence from Indiana pp. 367-392 Downloads
Lang (Kate) Yang and Bradley T. Heim
Frameworks for Evaluating Policy Approaches to Address the Competitiveness Concerns of Mitigating Greenhouse Gas Emissions pp. 395-420 Downloads
Joseph Aldy
The Design of Border Adjustments for Carbon Prices pp. 421-446 Downloads
Samuel Kortum and David Weisbach
Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit pp. 447-468 Downloads
Wayne Gray and Gilbert Metcalf
WTO Law Constraints on Border Tax Adjustment and Tax Credit Mechanisms to Reduce the Competitive Effects of Carbon Taxes pp. 469-494 Downloads
Joel P. Trachtman
Book Review: Book Review: Taxation and Migration edited by Reuven S. Avi-Yonah and Joel Slemrod (Kluwer Law International, 2015, Leiden, The Netherlands, 216 Pages) pp. 495-504 Downloads
David L. Sjoquist

Volume 70, issue 1, 2017

Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits pp. 11-52 Downloads
Philippe Wingender and Sara LaLumina
Taxation and Corporate Debt: Are Banks Any Different? pp. 53-76 Downloads
Jost H. Heckemeyer and Ruud de Mooij
Borrowing From the Future? 401(K) Plan Loans and Loan Defaults pp. 77-110 Downloads
Timothy (Jun) Lu, Olivia Mitchell, Stephen P. Utkus and Jean A. Young
Means Testing Social Security: Income Versus Wealth pp. 111-132 Downloads
Alan Gustman, Thomas L. Steinmeier and Nahid Tabatabai
Seeking Permission: The Effect of Changing The Opt Out Procedure for the Military Survivor Benefit Plan pp. 133-154 Downloads
Amanda C. Stype
Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden pp. 155-170 Downloads
Don Fullerton and Chi L. Ta
Hedonic Prices and Equilibrium Sorting in Housing Markets: A Classroom Simulation pp. 171-184 Downloads
Soren Anderson and Michael Bates
Using the Two-Period Model to Understand Investment in Human Capital pp. 185-204 Downloads
M. Daniele Paserman
Book Review: A Good Tax: Legal and Policy Issues for the Property Tax in the United States by Joan Youngman (Lincoln Institute of Land Policy, 2016, Cambridge, MA, 260 Pages) pp. 205-212 Downloads
Justin Ross
Page updated 2019-03-23